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Medical Loss Ratio (MLR) Annual Reporting Form Instructions (PDF)
Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services [HHS] 
[Official Guidance] June 7, 2017
61 pages. "These Filing Instructions are to be used in completing the MLR Form by all health insurance issuers (issuers) offering health insurance coverage subject to section 2718 of the PHSA and the MLR implementing regulations.... An MLR Form must be prepared and submitted for each State in which the issuer has written direct health insurance coverage or has direct amounts paid, incurred, or unpaid for the provision of health care services." [Also available: MLR 2016 Calculator and Formula Tool (XLSM) and MLR 2016 Annual Reporting Form (XLSX).]
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