The Question · FQHC · UDS reporting
UDS Table 9D now asks for accrual numbers. Your billing data has to tie out.
For calendar year 2026, HRSA moves Table 9D and Table 9E from cash to accrual and adds a net patient service revenue column. Here is what changed line by line, where sliding fee discounts and bad debt now go, and what billing has to reconcile before February 15.
By ASP-RCM Editorial, Healthcare RCM Practice · Updated
The question we asked on LinkedIn
UDS Table 9D moves from cash to accrual for 2026. Should the numbers HRSA sees come from your billing system or from your auditor's books?
CY2026 UDS due, 2027
Submit through EHBs January 1 to February 15, 2027; corrections close March 31
New basis for 9D and 9E
Table 9D renamed Accrued Patient Service Revenue in PAL 2026-05
Collection columns removed
Wrap current year, wrap prior years, P4P and paybacks no longer split out
New: net patient revenue
Charges less adjustments, by payer, plus new Lines 15 to 19
Table 9D, 2025 versus 2026
HRSA's stated aim is to line UDS up with how health centers prepare financial statements.
CY2025 Table 9D
- Cash basis
- Medicaid, Medicare, other public and private split into managed care detail lines
- Wrap and reconciliation receipts in Columns c1 and c2
- Sliding fee discounts in Column e, bad debt in Column f
CY2026 Table 9D
- Accrual basis, retitled Accrued Patient Service Revenue
- One total line each for Medicaid, Medicare, other public and private
- Wrap receipts stay inside Column B collections
- Sliding fee as self-pay adjustments, bad debt on new Line 15
The 2026 lines and the billing data behind each
Line numbers from the Table 9D excerpt in HRSA PAL 2026-05. Column G is charges less adjustments.
| Table 9D line | What goes there for 2026 | Billing data you need |
|---|---|---|
| Lines 3, 6, 9, 12 | Total Medicaid, Medicare, other public and private | Charges, collections and adjustments by financial class, managed care rolled in |
| Line 13, Column D | Self-pay adjustments, now including sliding fee discounts | Sliding fee discounts posted as their own adjustment code |
| Line 15, Column G | Bad debt write-offs and allowances | Bad debt kept apart from contractual and sliding adjustments |
| Line 16 | Net patient service revenue before other patient service revenue | Line 14 Column G less Line 15 |
| Line 17 | Pharmacy net patient service revenue | All pharmacy revenue, reported net, on an accrual basis |
| Line 18 | Third-party incentive revenue | P4P, risk pool and incentive payments, formerly Column c3 |
| Line 19 | Total net patient service revenue | Should tie to the net patient revenue in your financial statements |
How the new table should reconcile
If billing posts adjustments to the right buckets, the table builds itself and ties to the general ledger.
Charges by payer
Gross charges for the year from the practice management system, grouped into five payer totals.
Less adjustments
Contractual, sliding fee and other adjustments in Column D. Column G is what is left.
Less bad debt
Bad debt write-offs and allowances on Line 15, never mixed into sliding fee or contractuals.
Add other revenue
Pharmacy net revenue on Line 17 and third-party incentives on Line 18 give Line 19.
Tie to the ledger
Line 19 should match net patient service revenue on your audited or year-end statements.
The UDS calendar for this cycle
- Sep 8, 2026
PAL 2026-05 and the 2026 UDS Manual publish the final changes.
- Nov 2026
Now. Map adjustment codes and financial classes to the new lines.
- Dec 31, 2026
Calendar year closes. Report on the calendar year, not your fiscal year.
- Jan 1, 2027
EHBs open for CY2026 UDS submission.
- Feb 15, 2027
Complete report due, 11:59 p.m. local time.
- Mar 31, 2027
Final corrected submissions due after UDS reviewer questions.
Other 2026 changes finance should know
Table 9E goes accrual too
Other revenue is retitled Other Accrued Revenue. BPHC grant detail lines collapse into one total on Line 1.
Table 8A drops overhead allocation
Column b allocation is removed. Costs split into personnel (A1) and other costs (A2).
New APM questions
Appendix C asks which value-based contracts you hold and what share of revenue they cover.
Member months removed
Table 4 managed care member months, Lines 13a to 13c, are gone for 2026.
Is your billing data ready for the 2026 Table 9D?
Tick what is true today. It takes two minutes.
The 2026 Table 9D is only as good as your adjustment codes. Post sliding fee, bad debt and contractuals to separate buckets, map every payer to one of five totals, and make Line 19 tie to the ledger before you open EHBs.
Questions operators ask next
What changed in UDS Table 9D for 2026?
For calendar year 2026, Table 9D moves from cash to accrual and is renamed Accrued Patient Service Revenue. Managed care detail lines and collection Columns c1 to c4 are removed. A new Column G reports net patient service revenue, and new Lines 15 to 19 cover bad debt, pharmacy net revenue, third-party incentives and the total.
When is the 2026 UDS report due?
The calendar year 2026 UDS report is submitted through HRSA's Electronic Handbooks from January 1 to February 15, 2027, 11:59 p.m. local time. UDS reviewers then work with health centers on revisions, and final corrected submissions are due by March 31, 2027. Health centers report on the calendar year, not their fiscal year.
Where do sliding fee discounts go on the 2026 Table 9D?
The separate sliding fee discount column is removed. Sliding fee discounts are now reported as adjustments in Column D on Line 13, Self-Pay. Bad debt write-offs from patients move to the new Line 15, Bad Debt Write-Offs and Allowances, reported in Column G. Keep the two in separate adjustment codes so both totals are clean.
Where are wraparound and reconciliation payments reported now?
The columns that split out wraparound and reconciliation receipts for the current and prior years are removed. Those receipts stay inside Column B, Amount Collected This Period, for the relevant payer. Pay-for-performance and risk pool payments, formerly Column c3, are now reported as one value on Line 18, Third-Party Incentive Revenue.
Want your Table 9D to tie to your billing system before February?
Send us your 2026 charges, adjustments and collections by payer. A senior FQHC revenue cycle lead walks you through where the numbers will not tie, in a free 30-minute call with a written gap report after.
Keep reading
Sources
- HRSA, PAL 2026-05: Final Uniform Data System Changes for Calendar Year 2026, September 8, 2026
- HRSA, 2026 UDS Manual, for reports due February 15, 2027
- HRSA BPHC, UDS training and technical assistance
Checked November 4, 2026. Line and column references follow HRSA PAL 2026-05 and the 2026 UDS Manual; check the manual's full instructions and your UDS reviewer's guidance before you submit. General information, not accounting advice.