The CAP year coincides with the governmental fiscal year and runs from October 1 through September 30. Accordingly, a hospice must file its self-determined CAP liability (“CAP Report”) on or before February 28 (five months after the end of the CAP Year). The earliest the CAP Report can be submitted is December 31. (three months after the end of the CAP Year). We recommend pulling the Provider Statistical & Reimbursement Report as early as possible as that is the point in time that the liability will be lowest should one arise.