CMS F-tag

F926: Environment & safety

Have policies on smoking. Cited 256 times at 239 nursing homes in the last three inspection cycles.

#129 of 242 tags3% caused harm29 statesLatest survey Jan 8, 2026

How F926 shows up in inspections

F-TAGF926#129 of 242 tagsRarely cited

How serious it usually is

  • Immediate jeopardyJ · K · L2.7%7
  • Actual harmG–I0%0
  • No actual harmD · E · F96.1%246
  • Minimal harmC1.2%3

3% of F926 citations involved actual harm or immediate jeopardy. Nationally, about 5% of all citations do.

By the numbers

  • 256Citations
  • 239Facilities cited2% of rated nursing homes

Citations by survey year

  • 20182
  • 201913
  • 20203
  • 20215
  • 202213
  • 202373
  • 202471
  • 202575
  • 20261

Partial years reflect the rolling three-cycle window, not a change in enforcement.

Where F926 is cited most

Survey agencies differ in what they emphasize, so compare a facility with its own state. Shares are the portion of each state’s rated nursing homes with at least one F926 citation.

States by share of facilities cited

  • Texas7% of homes91 citations · 82 of 1,167 facilities
  • California3% of homes39 citations · 38 of 1,154 facilities
  • Ohio4% of homes39 citations · 37 of 911 facilities
  • Pennsylvania2% of homes16 citations · 13 of 653 facilities
  • Massachusetts3% of homes9 citations · 9 of 338 facilities
  • Florida1% of homes9 citations · 9 of 689 facilities
  • Illinois1% of homes7 citations · 7 of 665 facilities
  • Indiana1% of homes6 citations · 4 of 504 facilities
  • Iowa1% of homes4 citations · 4 of 388 facilities
  • New Hampshire5% of homes4 citations · 4 of 73 facilities

Top 10 of 29 states. Every state page lists its most-cited tags.

Facilities cited most often

  1. Concord Care Center of ToledoToledo, OH · Report card3 F926No harm
  2. Terrell Healthcare CenterTerrell, TX · Report card2 F9261 with harm
  3. Aperion Care VincennesVincennes, IN · Report card2 F926No harm
  4. Avir at ElkhartElkhart, TX · Report card2 F926No harm
  5. Avir at WoodlandsEastland, TX · Report card2 F926No harm
  6. Broad Mountain Health and Rehabilitation CenterFrackville, PA · Report card2 F926No harm
  7. College Vista Post-AcuteLos Angeles, CA · Report card2 F926No harm
  8. Edenbrook of Greenwood HillPottsville, PA · Report card2 F926No harm
  9. Greenville Health & Rehabilitation CenterGreenville, TX · Report card2 F926No harm
  10. Highland Pines Nursing HomeLongview, TX · Report card2 F926No harm
  11. Harmony Care at BeaumontBeaumont, TX · Report card2 F926No harm
  12. Kaufman Healthcare CenterKaufman, TX · Report card2 F926No harm
  13. Legend Healthcare and Rehabilitation - ParisParis, TX · Report card2 F926No harm
  14. Stroudsburg Post Acute Nursing & RehabilitationllcStroudsburg, PA · Report card2 F926No harm
  15. Westward Trails Nursing and RehabilitationNacogdoches, TX · Report card2 F926No harm

What to ask a facility about a F926 citation

  1. What exactly did the surveyor find, and on what date? The report card shows the date and the severity letter.
  2. What was the plan of correction, and was it accepted by the state on the first submission?
  3. Has the same tag been cited in more than one cycle? Repeat citations matter more than a single one.
  4. If the letter was G or higher: what happened to the resident, and what changed in staffing or process?

Source: CMS Provider Data Catalog, Nursing Home Health Citations, current three inspection cycles, most recent survey Jan 8, 2026. Counts are citations unless labeled facilities.

Frequently asked questions

What is F926 in a nursing home inspection?
F926 is the CMS F-tag for the requirement "Have policies on smoking." (Environment & safety). Surveyors cite it when a facility is found out of compliance with that regulation during a standard survey or complaint investigation.
How common is F926?
F926 was cited 256 times at 239 facilities (2% of rated nursing homes) in the last three inspection cycles, ranking #129 of 242 tags. 7 of those citations involved actual harm or immediate jeopardy.
Does a F926 citation mean the facility is unsafe?
Not on its own. Read the scope and severity letter: D through F means no actual harm was found, G through I means a resident was harmed, and J through L means immediate jeopardy. Ask the facility what was cited, what was corrected, and when.

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