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US · guidance

CMS Pub. 100-04, ch. 5, § 40.3

Applicable Revenue Codes

activein force · 2026-08-25 – presentas-observed

The appropriate revenue codes for reporting outpatient rehabilitation services are

0420 - Physical Therapy Services

0430 - Occupational Therapy Services

0440 – Speech-language pathology services

The general classification of revenue codes is all that is needed for billing. If, however,

providers choose to use more specific revenue code classifications, the A/B MAC (A)

should accept them. Reporting of services is not limited to specific revenue codes; e.g.,

services other than therapy may be included on the same claim.

Many therapy services may be provided by both physical and occupational therapists.

Other services may be delivered by either occupational therapists or speech-language

pathologists. Therefore, providers report outpatient rehabilitation HCPCS codes in

conjunction with the appropriate outpatient rehabilitation revenue code based on the type

of therapist who delivered the service, or, if a therapist does not deliver the service, then

on the type of therapy under the plan of care (POC) for which the service is delivered.

History

(Rev. 2044, Issued: 09-03-10, Effective: 09-30-10, Implementation: 09-30-10)

Provenance

Source
cms.gov
Retrieved
2026-08-25
Edition
iom-2026-08-25
Content hash
87c7d28b661e4c3ce24791afb3b9d1bfe43e081a25b3201d796146f92dbf51f9
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