US · guidance
CMS Pub. 100-04, ch. 5, § 20
HCPCS Coding Requirement
A. Uniform Coding
Section 1834(k)(5) of the Act requires that all claims for outpatient rehabilitation therapy
services and all comprehensive outpatient rehabilitation facility (CORF) services be
reported using a uniform coding system. The current Healthcare Common Procedure
Coding System/Current Procedural Terminology is used for the reporting of these
services. The uniform coding requirement in the Act is specific to payment for all CORF
services and outpatient rehabilitation therapy services - including physical therapy,
occupational therapy, and speech-language pathology - that is provided and billed to
Medicare contractors. The Medicare physician fee schedule (MPFS) is used to make
payment for these therapy services at the non facility rate.
Effective for claims submitted on or after April 1, 1998, providers that had not previously
reported HCPCS/CPT for outpatient rehabilitation and CORF services began using
HCPCS to report these services. This requirement does not apply to outpatient
rehabilitation services provided by:
• Critical access hospitals, which are paid on a cost basis, not MPFS;
• RHCs, and FQHCs for which therapy is included in the all-inclusive rate; or
• Providers that do not furnish therapy services.
The following “providers of services” must bill the A/B MAC (A) for outpatient
rehabilitation services using HCPCS codes:
• Hospitals (to outpatients and inpatients who are not in a covered Part A stay);
• Skilled nursing facilities (SNFs) (to residents not in a covered Part A stay and to
nonresidents who receive outpatient rehabilitation services from the SNF);
• Home health agencies (HHAs) (to individuals who are not homebound or
otherwise are not receiving services under a home health plan of care (POC).
• Comprehensive outpatient rehabilitation facilities (CORFs); and
• Providers of outpatient physical therapy and speech-language pathology services
(OPTs), also known as rehabilitation agencies (previously termed outpatient
physical therapy facilities in this instruction).
Note 1. The requirements for hospitals and SNFs apply to inpatient Part B and outpatient
services only. Inpatient Part A services are bundled into the respective prospective
payment system payment; no separate payment is made.
Note 2. For HHAs, HCPCS/CPT coding for outpatient rehabilitation services is required
only when the HHA provides such service to individuals that are not homebound and,
therefore, not under a home health plan of care.
The following practitioners must bill the A/B MAC (B) for outpatient rehabilitation
therapy services using HCPCS/CPT codes:
• Physical therapists in private practice (PTPPs),
• Occupational therapists in private practice (OTPPs),
• Speech-language pathologists in private practice (SLPPs),
• Physicians, including MDs, DOs, podiatrists and optometrists, and
• Certain nonphysician practitioners (NPPs), acting within their State scope of
practice, e.g., nurse practitioners and clinical nurse specialists.
Providers billing to intermediaries shall report:
• The date the therapy plan of care was either established or last reviewed (see
§220.1.3B) in Occurrence Code 17, 29, or 30.
• The first day of treatment in Occurrence Code 35, 44, or 45.
B. Applicable Outpatient Rehabilitation HCPCS Codes
The CMS identifies the codes listed at:
http://www.cms.hhs.gov/TherapyServices/05_Annual_Therapy_Update.asp#TopOfPage
as therapy services, regardless of the presence of a financial limitation. Therapy services
include only physical therapy, occupational therapy and speech-language pathology
services. Therapist means only a physical therapist, occupational therapist or speech-language pathologist. Therapy modifiers are GP for physical therapy, GO for
occupational therapy, and GN for speech-language pathology.
When in effect, any financial limitation will also apply to services represented unless
otherwise noted on the therapy page on the CMS Web site.
C. Additional HCPCS Codes
Some HCPCS/CPT codes that are not on the list of therapy services should not be billed
with a modifier. For example, outpatient non-rehabilitation HCPCS codes G0237,
G0238, and G0239 should be billed without therapy modifiers. These HCPCS codes
describe services for the improvement of respiratory function and may represent either
“incident to” services or respiratory therapy services that may be appropriately billed in
the CORF setting. When the services described by these G-codes are provided by
physical therapists (PTs) or occupational therapists (OTs) treating respiratory conditions,
they are considered therapy services and must meet the other conditions for physical and
occupational therapy. The PT or OT would use the appropriate HCPCS/CPT code(s) in
the 97000 - 97799 series and the corresponding therapy modifier, GP or GO, must be
used.
Another example of codes that are not on the list of therapy services and should not be
billed with a therapy modifier includes the following HCPCS codes: 95860, 95861,
95863, 95864, 95867, 95869, 95870, 95900, 95903, 95904, and 95934. These services
represent diagnostic services - not therapy services; they must be appropriately billed and
shall not include therapy modifiers.
Other codes not on the therapy code list, and not paid under another fee schedule, are
appropriately billed with therapy modifiers when the services are furnished by therapists
or provided under a therapy plan of care and where the services are covered and
appropriately delivered (e.g., the therapist is qualified to provide the service). One
example of non-listed codes where a therapy modifier is indicated regards the provision
of services described in the CPT code series, 29000 through 29590, for the application of
casts and strapping. Some of these codes previously appeared on the therapy code list,
but were deleted because we determined that they represented services that are most often
performed outside a therapy plan of care. However, when these services are provided by
therapists or as an integral part of a therapy plan of care, the CPT code must be
accompanied with the appropriate therapy modifier.
NOTE: The above lists of HCPCS/CPT codes are intended to facilitate the contractor’s
ability to pay claims under the MPFS. It is not intended to be an exhaustive list of
covered services, imply applicability to provider settings, and does not assure coverage of
these services.
History
(Rev. 1850, Issued: 11-13-09, Effective: 01-01-10, Implementation: 01-04-10)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
aeaacce3a5e6cf242e34d579f967e42dc756ab26b0e4b4ecea75c1216871d546
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