This content is excerpted from EyeNet’s MIPS 2020; also see the Academy’s MIPS hub page.
Taxpayer Identification Numbers (TINs) and National Provider Identifiers (NPIs) were developed by the Internal Revenue Service and CMS, respectively. A TIN is assigned to each practice for tax purposes and NPIs are used to identify individual health care providers.
Individuals (TIN/NPI). CMS uses both your TIN and your NPI to distinguish you as a unique MIPS eligible clinician. If you have more than one TIN/NPI combination—because, for example, you move at multiple practices during the performance year—you will be assessed separately for each one.
Groups (TIN). If you and your colleagues decide to report as a group, the group’s TIN alone will—for reporting purposes—be your identifier for all four performance categories. Although groups report at the TIN level, payment adjustments will be applied at the individual TIN/NPI level. Typically, no registration is required to participate in MIPS as a group. The exception is if you are using the CMS Web Interface, which is unlikely to be an option for ophthalmology practices.
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