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Modifiers

A list of the most frequently used CPT(Current Procedural Terminology) modifiers,
HCPCS (Healthcare Common Procedure Coding System) modifiers has been compiled for
your reference.

Modifiers provide the means by which the reporting provider can indicate a service or
procedure has been altered by some specific circumstance but has not changed in its
definition or code.

Modifiers may be used to indicate that:

          A service or procedure has both a professional and technical component
          A service or procedure was performed by more than one physician
          A service or procedure has been increased or reduced
          Only part of a service was performed
          An additional service was performed
          A bilateral procedure was performed more than once
          Unusual events occurred

                CPT MODIFIERS (Used in Medicare Part B)

22       Unusual procedural service - Surgeries for which services performed are significantly
         greater than usually required, may be billed with the quot;22quot; modifier added to the CPT
         code. Include a concise statement about how the service differsfrom the usual.
         Supportive documentation, e.g., operative reports, pathology reports, etc., must be
         submitted with the claim. Note: Documentation requirement applies to New
         Jersey and New York
23       Unusual Anesthesia.
24       Unrelated Evaluation & Management service by the same physician during a
         postoperative period.
25       Significant, separately identifiable E&M service by the same physician on the same
         day of the procedure or other therapeutic service which has (0-10 day global period). A
         separate diagnosis is not needed. This modifier is used on the E&M service
26       Professional Component – Certain procedures are a combination of a physician
         component may be identified by adding the modifier 26 to the usual procedure number.
         All diagnostic testing with a technical and professional component done in an
         outpatient or inpatient setting must reflect the 26 modifier. The fiscal intermediary
         (Part A Medicare) will reimburse the facility for the technical component.
50       Bilateral procedure – Bilateral services are procedures performed on both sides of the
         body during the same operative session or on the same day. Medicare will approve 150
percent of the fee schedule amount for those services.
51   Multiple Procedures – Internal use only by Carrier.
52   Reduced Services - Use modifier 52 (reduced service) to indicate a service or
     procedure is partially reduced or eliminated at the physician’s election. When you
     report modifier 52, include office records, test results, operative notes, or hospital
     records to substantiate the reason for reporting a reduced service. If this
     information is not included, your claim may be denied. Note: Documentation
     requirement applies only to New Jersey.
53   Discontinued Procedure - Under certain circumstances, the physician may elect to
     terminate a surgical or diagnostic procedure. Due to extenuating circumstances, or
     those that threaten the well being of the patien it may be necessary to indicate that a
                                                    t,
     surgical or diagnostic procedure was started but discontinued. Documentation must be
     submitted with the claim. Note: Documentation requirement applies only to New
     Jersey.

     One of the most common examples of modifier 53 (this is an exception to the rule) is
     when an incomplete colonoscopy is performed. Add modifier 53 to CPT code 45378.
     No documentation is required.
54   Surgical care only - When one physician performs a surgical procedure and another
     physician provides preoperative and/or postoperative management, the surgical service
     should be identified by adding modifier 54 to the usual procedure code.
55   Postoperative management only. When one physician performs the postoperative
     management and another physician has performed the surgical procedure.
57   Initial Decision for surgery (90-day global period). This modifier is used on E&M
     service, the day before or the day of surgery to exempt it from the global surgery
     package.
58   Staged or related procedure or service by the same physician during the postoperative
     period. If a less extensive procedure fails, and a more extensive procedure is required,
     the second procedure is payable separately.Modifier 58 must be reported with the
     second procedure.
59   Distinct procedural service - The physician may need to indicate that a procedure or
     service was distinct or separate from other services performed on the same day. This
     may represent a different session or patient encounter, different procedure or surgery,
     different site, separate lesion, or separate injury. However, when another already
     established modifier is appropriate, it should be used rather than modifier 59.
62   Two surgeons (co-surgery) - Under certain circumstances, the skills of two surgeons
     (usually with different skills) may be required in the managementof a specific surgical
     procedure. Adding modifier 62 to the procedure code used by each surgeon should
     identify the separate. Services. Documentation for the medical necessity for two
     surgeons is required. Note: Documentation requirement applies only to New
     Jersey.
66   Surgical team - Under some circumstances, highly complex procedures, requiring the
     accompanying services of several physicians, often of different specialties, plus other
     highly skilled, specially trained personnel, and various types of complex equipment,
     are carried out under the surgical team concept. Documentation establishing that a
     surgical team was medically necessaryis required. Note: Documentation
     requirement applies only to New Jersey
76   Repeat procedure by same physician: Indicate the reason or the different times for the
     repeat procedure in item 19 of the CMS 1500 Form or the electronic equivalent,
77   Repeat procedure by another physician. Indicate the reason or the different times for
     the repeat procedure in item 19 of the CMS 1500 Form or the electronic equivalent.
78   Return to the operating room for a related procedure during the postoperative period.
     The physician may need to indicate that another procedure was performed during the
     postoperative period of the initial procedure. When this subsequent procedure is related
     to the first, and requires the use of the operating room, it should be reported by adding
     modifier 78 to the related procedure.
79   Unrelated procedure or service by the same physician during the postoperative period.
     The physician may need to indicate that the performance of a procedure or service
     during the postoperative period was unrelated to the original procedure.
80   Assistant surgeon. Add modifier 80 to the usual procedure in a non-teaching setting to
     identify surgical assistant services
82   Assistant surgeon when qualified resident surgeon not available in a teaching setting
90   Reference (Outside) Laboratory - When laboratory procedures are performed by a party
     other than the treating or reporting physician, the procedure may be identified by
     adding the modifier 90 to the usual procedure number. For the Medicare program, this
     modifier is used by Independent Clinical Laboratories when referring tests to a
     Reference Laboratory for analysis.
91   Repeat clinical diagnostic lab tests performed on same day to obtain subsequent
     reportable test value(s). This modifier is used to report a separate specimen(s) taken at
     a separate encounter.
99   Multiple modifiers - When more than two modifiers are needed use the 99 modifier.
     Subsequent modifiers need to be in Item 19 of the CMS 1500 claim form or in the
     narrative of an electronic claim.

                               HCPCS MODIFIERS

AA    Anesthesia services personally furnished by an anesthesiologist
AD    Medical supervision by physician: more than four concurrent anesthesia services
AH    Services provided by a Clinical Psychologist (Note: This applies only to New York)
AJ   Services provided by a Clinical Social Worker (Note: This applies only to New
     York)
AS   Physician assistant, nurse practitioner, or clinical nurse specialist service for assistant
     at surgery
CB   Services ordered by a dialysis facility physician as part of the ESRD beneficiary's
     dialysis benefit, is not part of the composite rate, and is separately reimbursable.
CC   Procedure code change (the carrier uses the CC when the procedure code submitted
     was changed either for administrative reasons or because an incorrect code was filed)
EJ   Subsequent claim (for a defined course of therapy e.g., Erthropoietin (EPO)
E1   Upper left, eyelid
E2   Lower left, eyelid
E3   Upper right, eyelid
E4   Lower right, eyelid
FA   Left hand, thumb
F1   Left hand, second digit
F2   Left hand, third digit
F3   Left hand, fourth digit
F4   Left hand, fifth digit
F5   Right hand, thumb
F6   Right hand, second digit
F7   Right hand, third digit
F8   Right hand, fourth digit
F9   Right hand, fifth digit
GA   Advanced Beneficiary Notification on file
GC   This service has been performed in part by a resident under the direction of a teaching
     physician
GE   This service has been performed by a resident without the presence of a teaching
     physician under the primary care exception
GG   Performance and payment of screening mammogram and diagnostic mammogram on
     the same patient, same day. (Effective for dates of service on or after 01/01/2002)
GH   Diagnostic mammogram converted from screening mammogram on same day.
     (Effective for dates of service on or after 01/01/2002)
GJ   quot;OPT OUTquot; physician or practitioner emergency or urgent service
GM   Multiple patients on one ambulance trip
GN   Service delivered under an outpatient speech-language pathology plan of care
GO   Service delivered under an outpatient occupational therapy plan of care
GP   Service delivered under an outpatient physical therapy plan of care
GQ   Via asynchronous telecommunications system
GT   Via interactive audio and video telecommunication system
GV   Attending physician not employed or paid under arrangement by the patient’s hospice
     provider. (Effective for dates of service on or after 01/01/2002)
GW   Service not related to the hospice patient’s terminal condition. (Effective for dates of
     service on or after 01/01/2002)
GY   Item or service statutorily excluded or does not meet the definition of any Medicare
     benefit
GZ   Item or service expected to be denied as not reasonable and necessaryand Advanced
     Beneficiary Notification has not been signed.
KD   Infusion drugs furnished through implanted Durable Med Equipment (DME) -
                                                           ical
     (Effective January 1, 2004)
KX   Specific required documentation on file
KZ   New coverage not implemented by Managed Care.
LC   Left circumflex coronary artery
LD   Left anterior descending coronary artery
LR   Laboratory round trip
LT   Left side (use to identify procedures performed on the LEFT side of the body)
QA   FDA investigational device exemption
QB   Physician providing service in a rural HPSA
QC   Single channel monitoring (recording device for holter monitoring)
QD   Recording and storage in sol d state memory by a digital recorder (digital
                                  i
     recording/storage for holter monitoring)
QJ   Services/items provided to a prisoner or patient in State or local custody. However
     the state or local government, as applicable, meets the requirements in 42 CFR 411.4
QK   Medical direction of two, three or four concurrent anesthesia procedures involving
     qualified individuals
QL   Patient pronounced dead after ambulance called
QP   Documentation is on file showing that the laboratory test(s) was ordered individually
     or ordered as a CPT-recognized panel other than automated profile codes
QS   Monitored anesthesia care service
QT   Recording and storage on tapeby an analog tape recorder
QU   Physician providing services in an urban HPSA
QV   Item or service provided as routi e care in a Medicare qualifying clinical trial
                                     n
QW   CLIA waived test
QX   CRNA service - with medical direction by a physician
QY   Anesthesiologist medically directs one CRNA
QZ   CRNA service - without medical direction by a physician
Q3   Live kidney donor surgery and related services
Q5   Service furnished by a substitute physician under a reciprocal billing arrangement
Q6   Service furnished by a locum tenens physician
Q7   One class quot;Aquot; finding
     Class quot;Aquot; finding: Non-dramatic amputation of foot or integral skeletal portion
     thereof.
Q8   Two class quot;Bquot; findings
     Class quot;Bquot; findings: Absent posterior tibial pulse; Advance tropic changes (hair
     growth, nail changes, pigmentary changes, or skin texture - three required); absent
     dorsalis pedis pulse.
Q9   One class quot;Bquot; and two class quot;Cquot; findings
     Class quot;Cquot; findings: Claudication; Temperature changes, edema, paresthesias;
     burning.
RC   Right coronary artery
RT   Right side (use to identify procedures performedon the RIGHT side of the body)
SG   Ambulatory Surgical Center (ASC) facility charges. This modifier is only used by the
     ASC for identifying the facility charge. It should not be reported by the physician
     when reporting his/her professional service rendered in an ASC.
TA   Left foot, great toe
T1   Left foot, second toe
T2   Left foot, third toe
T3   Left foot, fourth toe
T4     Left foot, fifth toe
T5     Right foot, great toe
T6     Right foot, second toe
T7     Right foot, third toe
T8     Right foot, fourth toe
T9     Right foot, fifth toe
TC     Technical component. Under certain circumstances, a charge may be made for the
       technical component of a diagnostic test only. Under those circumstances the
       technical component charge is identified by adding modifier TC to the usual
       procedure number.
UN     Transportation of portable x-rays, two patients served - (Effective January 1, 2004)
UP     Transportation of portable x-rays, three patients served - (Effective January 1, 2004)
UQ     Transportation of portable x-rays, four patients served - (Effective January 1, 2004)
UR     Transportation of portable x-rays, five patients served - (Effective January 1, 2004)
US     Transportation of portable x-rays, six patients or more served - (Effective January 1,
       2004)
ZP     No purchased services. Note: This applies only to New York
       Has been deleted as of 1/1/03

     AMBULANCE ORIGIN AND DISTINATION MODIFIERS
The following values must be used in combinations of two in order to form a two-position
modifier. The modifier must indicate both origin and destination. A modifier must be
entered for every trip.

Example: Modifier RH would be used for ambulance trip from the Residence to Hospital
         The first position alphabetic value = origin of service.
         The second position alphabetic value = destination of service
D    Diagnostic or therapeutic site other than quot;Pquot; (Physician’s Office) or quot;Hquot; (Hospital)
     Nursing Home, residential, domiciliary, custodial facility (other than a Skilled Nursing
E
     Facility - SNF)
G    Hospital-based dialysis facility (hospital or non-hospital related)
H    Hospital
I    Site of transfer (e.g., airport or helicopter pad) between types of ambulance vehicles
J    Non-hospital based dialysis facility
N   Skilled nursing facility (SNF)
P   Physician’s office (includes HMO non-hospital facility, clinic, etc.)
R   Residence
S   Scene of accident or acute event
    (Destination code only) Intermediatestop at physician’s office on the way to the
X
    hospital (include HMO non-hospital facility, clinic, etc.)

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Modifiers 2

  • 1. Modifiers A list of the most frequently used CPT(Current Procedural Terminology) modifiers, HCPCS (Healthcare Common Procedure Coding System) modifiers has been compiled for your reference. Modifiers provide the means by which the reporting provider can indicate a service or procedure has been altered by some specific circumstance but has not changed in its definition or code. Modifiers may be used to indicate that:  A service or procedure has both a professional and technical component  A service or procedure was performed by more than one physician  A service or procedure has been increased or reduced  Only part of a service was performed  An additional service was performed  A bilateral procedure was performed more than once  Unusual events occurred CPT MODIFIERS (Used in Medicare Part B) 22 Unusual procedural service - Surgeries for which services performed are significantly greater than usually required, may be billed with the quot;22quot; modifier added to the CPT code. Include a concise statement about how the service differsfrom the usual. Supportive documentation, e.g., operative reports, pathology reports, etc., must be submitted with the claim. Note: Documentation requirement applies to New Jersey and New York 23 Unusual Anesthesia. 24 Unrelated Evaluation & Management service by the same physician during a postoperative period. 25 Significant, separately identifiable E&M service by the same physician on the same day of the procedure or other therapeutic service which has (0-10 day global period). A separate diagnosis is not needed. This modifier is used on the E&M service 26 Professional Component – Certain procedures are a combination of a physician component may be identified by adding the modifier 26 to the usual procedure number. All diagnostic testing with a technical and professional component done in an outpatient or inpatient setting must reflect the 26 modifier. The fiscal intermediary (Part A Medicare) will reimburse the facility for the technical component. 50 Bilateral procedure – Bilateral services are procedures performed on both sides of the body during the same operative session or on the same day. Medicare will approve 150
  • 2. percent of the fee schedule amount for those services. 51 Multiple Procedures – Internal use only by Carrier. 52 Reduced Services - Use modifier 52 (reduced service) to indicate a service or procedure is partially reduced or eliminated at the physician’s election. When you report modifier 52, include office records, test results, operative notes, or hospital records to substantiate the reason for reporting a reduced service. If this information is not included, your claim may be denied. Note: Documentation requirement applies only to New Jersey. 53 Discontinued Procedure - Under certain circumstances, the physician may elect to terminate a surgical or diagnostic procedure. Due to extenuating circumstances, or those that threaten the well being of the patien it may be necessary to indicate that a t, surgical or diagnostic procedure was started but discontinued. Documentation must be submitted with the claim. Note: Documentation requirement applies only to New Jersey. One of the most common examples of modifier 53 (this is an exception to the rule) is when an incomplete colonoscopy is performed. Add modifier 53 to CPT code 45378. No documentation is required. 54 Surgical care only - When one physician performs a surgical procedure and another physician provides preoperative and/or postoperative management, the surgical service should be identified by adding modifier 54 to the usual procedure code. 55 Postoperative management only. When one physician performs the postoperative management and another physician has performed the surgical procedure. 57 Initial Decision for surgery (90-day global period). This modifier is used on E&M service, the day before or the day of surgery to exempt it from the global surgery package. 58 Staged or related procedure or service by the same physician during the postoperative period. If a less extensive procedure fails, and a more extensive procedure is required, the second procedure is payable separately.Modifier 58 must be reported with the second procedure. 59 Distinct procedural service - The physician may need to indicate that a procedure or service was distinct or separate from other services performed on the same day. This may represent a different session or patient encounter, different procedure or surgery, different site, separate lesion, or separate injury. However, when another already established modifier is appropriate, it should be used rather than modifier 59. 62 Two surgeons (co-surgery) - Under certain circumstances, the skills of two surgeons (usually with different skills) may be required in the managementof a specific surgical procedure. Adding modifier 62 to the procedure code used by each surgeon should identify the separate. Services. Documentation for the medical necessity for two surgeons is required. Note: Documentation requirement applies only to New Jersey.
  • 3. 66 Surgical team - Under some circumstances, highly complex procedures, requiring the accompanying services of several physicians, often of different specialties, plus other highly skilled, specially trained personnel, and various types of complex equipment, are carried out under the surgical team concept. Documentation establishing that a surgical team was medically necessaryis required. Note: Documentation requirement applies only to New Jersey 76 Repeat procedure by same physician: Indicate the reason or the different times for the repeat procedure in item 19 of the CMS 1500 Form or the electronic equivalent, 77 Repeat procedure by another physician. Indicate the reason or the different times for the repeat procedure in item 19 of the CMS 1500 Form or the electronic equivalent. 78 Return to the operating room for a related procedure during the postoperative period. The physician may need to indicate that another procedure was performed during the postoperative period of the initial procedure. When this subsequent procedure is related to the first, and requires the use of the operating room, it should be reported by adding modifier 78 to the related procedure. 79 Unrelated procedure or service by the same physician during the postoperative period. The physician may need to indicate that the performance of a procedure or service during the postoperative period was unrelated to the original procedure. 80 Assistant surgeon. Add modifier 80 to the usual procedure in a non-teaching setting to identify surgical assistant services 82 Assistant surgeon when qualified resident surgeon not available in a teaching setting 90 Reference (Outside) Laboratory - When laboratory procedures are performed by a party other than the treating or reporting physician, the procedure may be identified by adding the modifier 90 to the usual procedure number. For the Medicare program, this modifier is used by Independent Clinical Laboratories when referring tests to a Reference Laboratory for analysis. 91 Repeat clinical diagnostic lab tests performed on same day to obtain subsequent reportable test value(s). This modifier is used to report a separate specimen(s) taken at a separate encounter. 99 Multiple modifiers - When more than two modifiers are needed use the 99 modifier. Subsequent modifiers need to be in Item 19 of the CMS 1500 claim form or in the narrative of an electronic claim. HCPCS MODIFIERS AA Anesthesia services personally furnished by an anesthesiologist AD Medical supervision by physician: more than four concurrent anesthesia services AH Services provided by a Clinical Psychologist (Note: This applies only to New York)
  • 4. AJ Services provided by a Clinical Social Worker (Note: This applies only to New York) AS Physician assistant, nurse practitioner, or clinical nurse specialist service for assistant at surgery CB Services ordered by a dialysis facility physician as part of the ESRD beneficiary's dialysis benefit, is not part of the composite rate, and is separately reimbursable. CC Procedure code change (the carrier uses the CC when the procedure code submitted was changed either for administrative reasons or because an incorrect code was filed) EJ Subsequent claim (for a defined course of therapy e.g., Erthropoietin (EPO) E1 Upper left, eyelid E2 Lower left, eyelid E3 Upper right, eyelid E4 Lower right, eyelid FA Left hand, thumb F1 Left hand, second digit F2 Left hand, third digit F3 Left hand, fourth digit F4 Left hand, fifth digit F5 Right hand, thumb F6 Right hand, second digit F7 Right hand, third digit F8 Right hand, fourth digit F9 Right hand, fifth digit GA Advanced Beneficiary Notification on file GC This service has been performed in part by a resident under the direction of a teaching physician GE This service has been performed by a resident without the presence of a teaching physician under the primary care exception GG Performance and payment of screening mammogram and diagnostic mammogram on the same patient, same day. (Effective for dates of service on or after 01/01/2002) GH Diagnostic mammogram converted from screening mammogram on same day. (Effective for dates of service on or after 01/01/2002)
  • 5. GJ quot;OPT OUTquot; physician or practitioner emergency or urgent service GM Multiple patients on one ambulance trip GN Service delivered under an outpatient speech-language pathology plan of care GO Service delivered under an outpatient occupational therapy plan of care GP Service delivered under an outpatient physical therapy plan of care GQ Via asynchronous telecommunications system GT Via interactive audio and video telecommunication system GV Attending physician not employed or paid under arrangement by the patient’s hospice provider. (Effective for dates of service on or after 01/01/2002) GW Service not related to the hospice patient’s terminal condition. (Effective for dates of service on or after 01/01/2002) GY Item or service statutorily excluded or does not meet the definition of any Medicare benefit GZ Item or service expected to be denied as not reasonable and necessaryand Advanced Beneficiary Notification has not been signed. KD Infusion drugs furnished through implanted Durable Med Equipment (DME) - ical (Effective January 1, 2004) KX Specific required documentation on file KZ New coverage not implemented by Managed Care. LC Left circumflex coronary artery LD Left anterior descending coronary artery LR Laboratory round trip LT Left side (use to identify procedures performed on the LEFT side of the body) QA FDA investigational device exemption QB Physician providing service in a rural HPSA QC Single channel monitoring (recording device for holter monitoring) QD Recording and storage in sol d state memory by a digital recorder (digital i recording/storage for holter monitoring) QJ Services/items provided to a prisoner or patient in State or local custody. However the state or local government, as applicable, meets the requirements in 42 CFR 411.4 QK Medical direction of two, three or four concurrent anesthesia procedures involving qualified individuals
  • 6. QL Patient pronounced dead after ambulance called QP Documentation is on file showing that the laboratory test(s) was ordered individually or ordered as a CPT-recognized panel other than automated profile codes QS Monitored anesthesia care service QT Recording and storage on tapeby an analog tape recorder QU Physician providing services in an urban HPSA QV Item or service provided as routi e care in a Medicare qualifying clinical trial n QW CLIA waived test QX CRNA service - with medical direction by a physician QY Anesthesiologist medically directs one CRNA QZ CRNA service - without medical direction by a physician Q3 Live kidney donor surgery and related services Q5 Service furnished by a substitute physician under a reciprocal billing arrangement Q6 Service furnished by a locum tenens physician Q7 One class quot;Aquot; finding Class quot;Aquot; finding: Non-dramatic amputation of foot or integral skeletal portion thereof. Q8 Two class quot;Bquot; findings Class quot;Bquot; findings: Absent posterior tibial pulse; Advance tropic changes (hair growth, nail changes, pigmentary changes, or skin texture - three required); absent dorsalis pedis pulse. Q9 One class quot;Bquot; and two class quot;Cquot; findings Class quot;Cquot; findings: Claudication; Temperature changes, edema, paresthesias; burning. RC Right coronary artery RT Right side (use to identify procedures performedon the RIGHT side of the body) SG Ambulatory Surgical Center (ASC) facility charges. This modifier is only used by the ASC for identifying the facility charge. It should not be reported by the physician when reporting his/her professional service rendered in an ASC. TA Left foot, great toe T1 Left foot, second toe T2 Left foot, third toe T3 Left foot, fourth toe
  • 7. T4 Left foot, fifth toe T5 Right foot, great toe T6 Right foot, second toe T7 Right foot, third toe T8 Right foot, fourth toe T9 Right foot, fifth toe TC Technical component. Under certain circumstances, a charge may be made for the technical component of a diagnostic test only. Under those circumstances the technical component charge is identified by adding modifier TC to the usual procedure number. UN Transportation of portable x-rays, two patients served - (Effective January 1, 2004) UP Transportation of portable x-rays, three patients served - (Effective January 1, 2004) UQ Transportation of portable x-rays, four patients served - (Effective January 1, 2004) UR Transportation of portable x-rays, five patients served - (Effective January 1, 2004) US Transportation of portable x-rays, six patients or more served - (Effective January 1, 2004) ZP No purchased services. Note: This applies only to New York Has been deleted as of 1/1/03 AMBULANCE ORIGIN AND DISTINATION MODIFIERS The following values must be used in combinations of two in order to form a two-position modifier. The modifier must indicate both origin and destination. A modifier must be entered for every trip. Example: Modifier RH would be used for ambulance trip from the Residence to Hospital The first position alphabetic value = origin of service. The second position alphabetic value = destination of service D Diagnostic or therapeutic site other than quot;Pquot; (Physician’s Office) or quot;Hquot; (Hospital) Nursing Home, residential, domiciliary, custodial facility (other than a Skilled Nursing E Facility - SNF) G Hospital-based dialysis facility (hospital or non-hospital related) H Hospital I Site of transfer (e.g., airport or helicopter pad) between types of ambulance vehicles J Non-hospital based dialysis facility
  • 8. N Skilled nursing facility (SNF) P Physician’s office (includes HMO non-hospital facility, clinic, etc.) R Residence S Scene of accident or acute event (Destination code only) Intermediatestop at physician’s office on the way to the X hospital (include HMO non-hospital facility, clinic, etc.)