Virtual groups can be created with the “combination of two or more Taxpayer Identification Numbers (TINs) assigned to one or more solo practitioners, or to one or more groups consisting of 10 or fewer clinicians.”  Virtual groups can help clinicians who are struggling with MIPS because it will allow practices to aggregate data together to report successfully on performance measures. When choosing practices to join together, it is important that each practice is reliable partner as you will be locked in with these participants for an entire year. 

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