REFERENCE

Place of Service Codes

Complete POS code list with CMS definitions, common billing errors, and telehealth POS guidance.

POS Code	Name	Billing Rate
02	Telehealth, patient not at home	Facility rate, no telehealth modifier needed
10	Telehealth, patient at home	Non-facility rate, may require GT/95 modifier
11	Office	Non-facility rate
12	Home	Non-facility rate
21	Inpatient hospital	Facility rate
22	On-campus outpatient hospital	Facility rate
23	Emergency room	Facility rate
31	Skilled nursing facility	Facility rate

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