Medicare Claims Processing Manual (Pub. 100-04), Ch. 5 § 40.3
Applicable Revenue Codes
40.3 - Applicable Revenue Codes
(Rev. 2044, Issued: 09-03-10, Effective: 09-30-10, Implementation: 09-30-10)
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.