Intermediate Care Facility Utilization Fee (ICFUF)
Intermediate care facilities in Montana pay a utilization fee for each resident bed day. (15-67-101, MCA through 15-67-209, MCA)
A resident bed day is:
- A 24-hour period that a resident is present in the facility and receiving care, or
- A 24-hour period when a bed is held for a resident while on temporary leave from the facility
An intermediate care facility is any facility complying with federal standards and caring for the developmentally disabled or the mentally handicapped.
Fees
Montana charges a 6% fee on the facility's quarterly revenue.
Reporting and Payment Options
- Make an ACH Credit Payment, or
- Use the Intermediate Care Facility Utilization Fee (Form ICFUF).
Due Dates
The return is due at the end of the month following the end of the calendar quarter:
- First Quarter: April 30
- Second Quarter: July 30
- Third Quarter: October 31
- Fourth Quarter: January 31
Penalties and Interest
The Intermediate Care Facility Utilization Fee (ICFUF) is subject to uniform penalties and interest.
Revenue Distribution
ICFUF revenue goes to:
- 30% to the state general fund
- 70% to a state special revenue fund for use by Department of Public Health and Human Services
Related Laws
Contact Information
- Phone
- (406) 444-6900
- DORBitBTU@mt.gov