US · guidance
CMS Pub. 100-02, ch. 15, § 60
Services and Supplies Furnished Incident To a Physician’s/NPP’s Professional
Service
(Rev. 12425; Issued: 12-21-23: Effective: 01-01-24; Implementation: 01-02-24)
B3-2050
A - Noninstitutional Setting
For purposes of this section a noninstitutional setting means all settings other than a hospital or skilled
nursing facility
Medicare pays for services and supplies (including drug and biologicals which are not usually self-administered) that are furnished incident to a physician’s or other practitioner’s services, are commonly
included in the physician’s or practitioner’s bills, and for which payment is not made under a separate
benefit category listed in §1861(s) of the Act. A/B MACs (A) and (B) must not apply incident to
requirements to services having their own benefit category. Rather, these services should meet the
requirements of their own benefit category. For example, diagnostic tests are covered under §1861(s)(3)
of the Act and are subject to their own coverage requirements. Depending on the particular tests, the
supervision requirement for diagnostic tests or other services may be more or less stringent than
supervision requirements for services and supplies furnished incident to physician’s or other
practitioner’s services. Diagnostic tests need not also meet the incident to requirement in this section.
Likewise, pneumococcal, influenza, and hepatitis B vaccines are covered under §1861(s)(10) of the Act
and need not also meet incident to requirements. (Physician assistants, nurse practitioners, clinical nurse
specialists, certified nurse midwives, clinical psychologists, clinical social workers, physical therapists
and occupational therapists all have their own benefit categories and may provide services without direct
physician supervision and bill directly for these services. When their services are provided as auxiliary
personnel (see under direct physician supervision, they may be covered as incident to services, in which
case the incident to requirements would apply.
For purposes of this section, physician means physician or other practitioner (physician, physician
assistant, nurse practitioner, clinical nurse specialist, nurse midwife, and clinical psychologist)
authorized by the Act to receive payment for services incident to his or her own services.
To be covered incident to the services of a physician or other practitioner, services and supplies must be:
• An integral, although incidental, part of the physician’s professional service (see
§60.1);
• Commonly rendered without charge or included in the physician’s bill (see §60.1A);
• Of a type that are commonly furnished in physician’s offices or clinics (see §60.1A);
• Furnished by the physician or by auxiliary personnel under the physician’s direct
supervision (see §60.1B).
B - Institutional Setting
Hospital services incident to physician’s or other practitioner’s services rendered to outpatients
(including drugs and biologicals which are not usually self-administered by the patient), and partial
hospitalization and intensive outpatient services incident to such services may also be covered.
The hospital’s A/B MAC (A) makes payment for these services under Part B to a hospital.
History
(Rev. 12425; Issued: 12-21-23: Effective: 01-01-24; Implementation: 01-02-24)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
9b3bc7248661ae332c644e490f9ab0ab9c63125a9544094ff337963823c4832b
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.