US · guidance
CMS Pub. 100-04, ch. 1, § 160.1
Reporting of Taxonomy Codes (Institutional Providers)
Institutional providers may submit a taxonomy code on claims they submit to Medicare.
Medicare does not use the taxonomy code for matching a provider’s NPI to the
appropriate legacy identifier. Medicare uses other claims data for this purpose. Medicare
does not use the taxonomy code for any other claims processing purpose. Payers other
than Medicare may have requirements for taxonomy codes. Medicare will pass any
taxonomy code submitted on a Medicare claim to our trading partners on crossover
claims, to allow for the possibility that those payers may use it.
If an institutional provider chooses to submit taxonomy codes, the following table
supplies the crosswalk from Medicare’s CMS Certification Number (CCN) to the
appropriate taxonomy code based on the provider’s facility type:
Provider Type CCN Coding Taxonomy Code
Short-term (General and Specialty)
Hospitals 0001-0879 *Positions 3-6 282N00000X
Critical Access Hospitals 1300-1399 * 282NC0060X
Long-Term Care Hospitals 2000-2299 * 282E00000X
Hospital Based Renal Dialysis
Facilities 2300-2499* 261QE0700X
Independent Renal Dialysis
Facilities 2500-2899* 261QE0700X
Rehabilitation Hospitals 3025-3099 * 283X00000X
Children’s Hospitals 3300-3399 * 282NC2000X
Hospital Based Satellite Renal
Dialysis Facilities 3500-3699
Type of Bill code
72X +
261QE0700X +
different zip code
than any renal
dialysis facility
that is located on
that hospital’s
campus
Psychiatric Hospitals 4000-4499 * 283Q00000X
Organ Procurement Organization
(OPO) P in third Position 335U00000X
Psychiatric Unit M or S in third Position 273R00000X
Rehabilitation Unit R or T in third Position 273Y00000X
Swing-Bed Unit U, W, Y, or Z in third
Position
Type of Bill Code
X8X (swing bed)
with one of the
following
taxonomy codes
to define the type
of facility in
which the swing
bed is located
275N00000X if
unit in a short-term hospital (U),
282E00000X if
unit in a long-term care hospital
(W),
283X00000X if
unit in a rehab
facility (Y),
282NC0060X if
unit in a critical
access hospital
(Z)
History
(Rev.11794, Issued:01-19-23, Effective: 04-01-23, Implementation:04-03-23)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
6a7555e0622abf9cfe69261a317e1baeef14e038ae18e4fed093265e06995fc9
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