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A credit balance is money on an account that you are not entitled to keep. It is a liability. Resolving credit balances promptly is both financial hygiene and, for payer overpayments, a legal obligation with False Claims Act exposure attached.

Prerequisites

  • A credit balance report from your PMS
  • Posting current so stale transactions do not create false credits
  • A defined process for payer overpayments
  • An uncashed-check ledger

The weekly discipline

1

Run the credit balance report weekly

A weekly report gives the team time to investigate possible overpayments and meet the applicable repayment window. For dental groups, Medicaid is commonly the primary federal-program exposure, including payments administered through a dental benefit administrator. Coordinate the identification date and deadline with counsel.
2

Triage by source

3

Resolve within 30 days

Anything older than 30 days gets escalated. Anything over 90 days is a finding.
4

Reconcile against open disputes before refunding

A patient with an open chargeback and a credit balance on the same encounter is a double-refund waiting to happen.

Patient credits

Never apply a patient credit forward without consent. Applying it to a future visit converts the patient’s money into a prepayment they did not agree to. Ask, and document the answer. In some states this is also a refund-timing violation.

Payer overpayments

Materially different obligations.
The Medicaid and Medicare 60-day rule. An identified overpayment must generally be reported and returned within 60 days after identification, subject to the current regulatory framework. Retaining an identified overpayment can create False Claims Act exposure.1 In dentistry, Medicaid is often the relevant program, whether the state pays directly or through a dental administrator.Effective January 1, 2025, CMS replaced the “reasonable diligence” identification standard with the False Claims Act knowledge standard: actual knowledge, reckless disregard, or deliberate ignorance.1Practically: discovering an overpayment starts a clock. Weekly review is what keeps the clock manageable. See Report and return overpayments.
For commercial payers, the contract governs, typically requiring refund within a stated period, with the payer often entitled to recoup by offset if you don’t.
Verify a payer demand against your records. Check for a service incorrectly treated as a duplicate, an erroneous COB determination, or a recoupment already taken. Dispute an incorrect demand within the payer’s deadline.

The escheatment pipeline

Unrefunded, unclaimed money does not become yours. It becomes unclaimed property owed to the state. Keep an uncashed-check ledger from day one: check number, amount, payee, issue date, clear date. Reconstructing it in year three across multiple entities from bank statements is exactly the work a state unclaimed property audit will make you do. See Handle escheatment.

Credit balances in an acquisition

Acquisition is how dental groups grow, and credit balances are a standard diligence item on both sides of every deal. When buying: obtain an aged seller credit-balance report that separates patient and payer credits. Unresolved amounts may create refund, unclaimed-property, and government-program repayment obligations. The purchase agreement should identify who will resolve pre-closing credits, maintain records, communicate with patients and payers, and fund repayments or recoupments. Consider whether an escrow or holdback is appropriate with deal counsel. See Acquire a dental practice. Selling, eventually: every dental support organization (DSO) founder is building toward someone else’s diligence. A clean weekly-reviewed credit balance history is cheap now and persuasive later; three years of ignored credits is a price reduction. After closing: track pre-closing and post-closing credits separately according to the purchase agreement. Preserve the source records and responsibility for each balance.

Multi-entity considerations

Each PC has its own credit balances, its own refund obligations, and its own escheatment reporting to its own state.
  • The credit balance report runs per entity
  • Refunds are drawn on that PC’s account
  • Escheatment reporting follows the owner’s last known address rules, per state
  • The 60-day clock runs per entity per identified overpayment
A group reviewing credit balances only in aggregate will miss which entity owes what.

Verify it worked

  • Credit balance report run weekly, per entity
  • Every credit triaged by source before action
  • Nothing unresolved over 30 days
  • Payer overpayments routed to the 60-day process
  • Overpayment demands verified before refunding
  • Patient credits never applied forward without consent
  • Open chargebacks cross-checked before refunding
  • Uncashed-check ledger current
  • Escheatment pipeline defined per state

Common failure modes

Sources

  1. 42 U.S.C. § 1320a-7k(d), enacted by ACA § 6402(a). Identification standard revised by CMS-4205-F, published December 9, 2024, effective January 1, 2025. See Morgan Lewis, Tick-Tock: CMS Overpayment Refund Final Rule; Foley & Lardner, CMS Issues Final Regulations Implementing Changes to 60-day Refund Rule.
Last modified on August 21, 2026