This content is excerpted from EyeNet’s MIPS 2021; 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 work at multiple practices or move to a new practice 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 wasn't designed for ophthalmology.
Previous: Small or Large Practice?
Next: Participate as an Individual or as a Group?
DISCLAIMER AND LIMITATION OF LIABILITY: Meeting regulatory requirements is a complicated process involving continually changing rules and the application of judgment to factual situations. The Academy does not guarantee or warrant that regulators and public or private payers will agree with the Academy’s information or recommendations. The Academy shall not be liable to you or any other party to any extent whatsoever for errors in, or omissions from, any such information provided by the Academy, its employees, agents, or representatives.
COPYRIGHT© 2021, American Academy of Ophthalmology, Inc.® All rights reserved. No part of this publication may be reproduced without written permission from the publisher. American Academy of Ophthalmic Executives® and IRIS® Registry, among other marks, are trademarks of the American Academy of Ophthalmology®.