“Incident to” is a benefit category that allows Medicare to reimburse physicians for physician services as though the physician personally performed the service, when the service was actually performed by someone other than the physician. All of the requirements for “incident to” services are encompassed in the following broad statements:
1) The reporting physician must have had a previous encounter with the patient and determined a plan of care that included the “incident to” service.
2) The physician must have ordered the service, supervised the provision of the service, and borne financial responsibility for the service’s provision.
3) The reporting physician will have an encounter with the patient subsequent to the “incident to” service.