This content is excerpted from EyeNet’s MIPS 2023: A Primer and Reference; 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. No registration is required to participate in MIPS as a group (except for a virtual group).
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