Eligible professionals (EP) who are not meaningful users of certified electronic health record (EHR) technology under the Medicare EHR Incentive Program may be exempt from Medicare penalties if they can show meaningful use would result in a significant hardship.
To be considered for an exemption and avoid a payment adjustment in 2018 you must complete a Hardship Exception application based on the 2016 reporting period, along with the proof of hardship, by July 1, 2017.