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Try CasePilotCPT 17110 is the specific medical billing code for the destruction of up to 14 benign skin lesions. Unlike excision (cutting), this code covers destruction methods such as freezing (cryotherapy) or burning (electrocautery). It is a "session-based" code, meaning reimbursement is fixed for the encounter whether the provider treats one single wart or fourteen separate lesions.
Proper use of CPT 17110 is critical for dermatology and primary care billing, particularly in distinguishing it from the "high volume" code 17111 and avoiding bundling errors with E/M services.
CPT 17110 falls under the "Destruction, Benign or Premalignant Lesions" category. The official descriptor limits this code to benign lesions only (excluding skin tags) and caps the quantity at 14.
The code describes the destruction of tissue, not the excision. Common modalities include:
This is the most common point of confusion. CPT 17110 is not billed per lesion.
Insurers, including Medicare, do not pay for the removal of benign lesions for cosmetic reasons (e.g., the patient just dislikes the appearance). To justify reimbursement, the medical record must document symptoms or risks.
Selecting the correct code depends entirely on the lesion type and the total count.
| CPT Code | Lesion Type | Quantity | Billing Unit |
|---|---|---|---|
| 17110 | Benign (Warts, SKs) | 1 - 14 | 1 Unit (Session) |
| 17111 | Benign (Warts, SKs) | 15 or more | 1 Unit (Session) |
| 17000 | Premalignant (AKs) | First Lesion | 1 Unit |
| 17003 | Premalignant (AKs) | Each addtl (2-14) | Per Lesion |
| 11200 | Skin Tags | Up to 15 tags | 1 Unit |
Billing Alert: CPT 17110 and 17111 are mutually exclusive. Never bill them together for the same patient on the same day. If you treat 20 lesions, bill only 17111 (which covers 15+), not both.
To support the billing of 17110 and prevent audit take-backs, the procedure note must be specific:
CPT 17110 is a "minor procedure" with a 10-day global period.
An Evaluation and Management (E/M) code (e.g., 99213) is generally not billable on the same day as 17110 unless a distinct, unrelated condition was treated.
99213-25 and 17110.If you destroy benign lesions (17110) AND premalignant lesions (17000) in the same visit, you may need modifier 59 (or XS) on the 17110 code to show they are separate services for separate lesions.
flowchart TD
A[Patient presents with skin lesions for destruction] --> B{Lesion type?}
B -->|Benign: warts, SKs| C{How many lesions?}
B -->|Premalignant: AKs| D[Use 17000 + 17003]
B -->|Skin Tags| E[Use 11200]
B -->|Vascular| F[Use 17106-17108]
C -->|1 to 14| G[Bill CPT 17110 x1]
C -->|15 or more| H[Bill CPT 17111 x1]
G --> I{Separate E/M service?}
H --> I
I -->|Yes, distinct condition| J[Add E/M with Modifier 25]
I -->|No| K[Bill destruction code only]
G --> L{Also treating premalignant lesions?}
L -->|Yes| M[Add Modifier 59 to 17110]
L -->|No| N[No modifier needed]
CPT 17110 is the standard for treating low-volume (1-14) benign skin lesions. Accurate billing relies on exact lesion counting, strict adherence to the "one unit per session" rule, and robust documentation of medical necessity to differentiate the service from cosmetic procedures. By following the 2026 guidelines, practices can ensure compliance and proper reimbursement.
© Copyright 2026 American Medical Association. All rights reserved.
The CPT® Code 17110 refers to the procedure of destruction of benign lesions, excluding skin tags and cutaneous vascular proliferative lesions, utilizing various methods such as laser surgery, electrosurgery, cryosurgery, chemosurgery, or surgical curettement. This procedure is typically performed on lesions that are not malignant and are considered non-threatening to the patient's health. The destruction of these lesions is essential for cosmetic reasons, symptom relief, or to prevent potential complications associated with the lesions. A local anesthetic may be administered to ensure patient comfort during the procedure. The choice of destruction method is determined by the specific characteristics of the lesion, including its type and location on the body. For reporting purposes, CPT® Code 17110 is used for the destruction of up to 14 lesions, while CPT® Code 17111 is designated for cases involving the destruction of 15 or more lesions.
© Copyright 2026 Coding Ahead. All rights reserved.
The procedure described by CPT® Code 17110 is indicated for the destruction of benign lesions that are not classified as skin tags or cutaneous vascular proliferative lesions. These lesions may include a variety of non-cancerous growths that can cause cosmetic concerns or discomfort for the patient. The specific indications for this procedure may include:
The procedure for CPT® Code 17110 involves several key steps to ensure the effective destruction of benign lesions. Each step is critical for achieving the desired outcome while minimizing discomfort for the patient.
Following the procedure coded as CPT® 17110, patients can expect some degree of redness, swelling, or discomfort in the treated area, which is typically temporary. The healthcare provider will advise on appropriate aftercare, which may include keeping the area clean and dry, applying topical ointments as prescribed, and avoiding sun exposure to promote healing. Patients should be informed about the expected healing process and any signs of complications, such as increased pain, bleeding, or signs of infection, that would necessitate a follow-up visit. Regular follow-up appointments may be scheduled to monitor the healing process and assess the need for any additional treatments.
| Short Descr | DESTRUCT B9 LESION 1-14 | Medium Descr | DESTRUCTION BENIGN LESIONS UP TO 14 | Long Descr | Destruction (eg, laser surgery, electrosurgery, cryosurgery, chemosurgery, surgical curettement), of benign lesions other than skin tags or cutaneous vascular proliferative lesions; up to 14 lesions | Status Code | Active Code | Global Days | 010 - Minor Procedure | PC/TC Indicator (26, TC) | 0 - Physician Service Code | Multiple Procedures (51) | 2 - Standard payment adjustment rules for multiple procedures apply. | Bilateral Surgery (50) | 0 - 150% payment adjustment for bilateral procedures does NOT apply. | Physician Supervisions | 09 - Concept does not apply. | Assistant Surgeon (80, 82) | 1 - Statutory payment restriction for assistants at surgery applies to this procedure... | Co-Surgeons (62) | 0 - Co-surgeons not permitted for this procedure. | Team Surgery (66) | 0 - Team surgeons not permitted for this procedure. | Diagnostic Imaging Family | 99 - Concept Does Not Apply | APC Status Indicator | STV-Packaged Codes | ASC Payment Indicator | Packaged service/item; no separate payment made. | Type of Service (TOS) | 2 - Surgery | Berenson-Eggers TOS (BETOS) | P6A - Minor procedures - skin | MUE | 1 | CCS Clinical Classification | 170 - Excision of skin lesion |
| 59 | Distinct procedural service: under certain circumstances, it may be necessary to indicate that a procedure or service was distinct or independent from other non-e/m services performed on the same day. modifier 59 is used to identify procedures/services, other than e/m services, that are not normally reported together, but are appropriate under the circumstances. documentation must support a different session, different procedure or surgery, different site or organ system, separate incision/excision, separate lesion, or separate injury (or area of injury in extensive injuries) not ordinarily encountered or performed on the same day by the same individual. however, when another already established modifier is appropriate it should be used rather than modifier 59. only if no more descriptive modifier is available, and the use of modifier 59 best explains the circumstances, should modifier 59 be used. note: modifier 59 should not be appended to an e/m service. to report a separate and distinct e/m service with a non-e/m service performed on the same date, see modifier 25. | 51 | Multiple procedures: when multiple procedures, other than e/m services, physical medicine and rehabilitation services or provision of supplies (eg, vaccines), are performed at the same session by the same individual, the primary procedure or service may be reported as listed. the additional procedure(s) or service(s) may be identified by appending modifier 51 to the additional procedure or service code(s). note: this modifier should not be appended to designated "add-on" codes (see appendix d). | XS | Separate structure, a service that is distinct because it was performed on a separate organ/structure | 79 | Unrelated procedure or service by the same physician or other qualified health care professional during the postoperative period: the individual may need to indicate that the performance of a procedure or service during the postoperative period was unrelated to the original procedure. this circumstance may be reported by using modifier 79. (for repeat procedures on the same day, see modifier 76.) | RT | Right side (used to identify procedures performed on the right side of the body) | GC | This service has been performed in part by a resident under the direction of a teaching physician | LT | Left side (used to identify procedures performed on the left side of the body) | KX | Requirements specified in the medical policy have been met | XU | Unusual non-overlapping service, the use of a service that is distinct because it does not overlap usual components of the main service | X4 | Episodic/focused services: for reporting services by clinicians who provide focused care on particular types of treatment limited to a defined period and circumstance; the patient has a problem, acute or chronic, that will be treated with surgery, radiation, or some other type of generally time-limited intervention; reporting clinician service examples include but are not limited to, the orthopedic surgeon performing a knee replacement and seeing the patient through the postoperative period | AQ | Physician providing a service in an unlisted health professional shortage area (hpsa) | 58 | Staged or related procedure or service by the same physician or other qualified health care professional during the postoperative period: it may be necessary to indicate that the performance of a procedure or service during the postoperative period was: (a) planned or anticipated (staged); (b) more extensive than the original procedure; or (c) for therapy following a surgical procedure. this circumstance may be reported by adding modifier 58 to the staged or related procedure. note: for treatment of a problem that requires a return to the operating/procedure room (eg, unanticipated clinical condition), see modifier 78. | GZ | Item or service expected to be denied as not reasonable and necessary | GA | Waiver of liability statement issued as required by payer policy, individual case | Q6 | Service furnished under a fee-for-time compensation arrangement by a substitute physician or by a substitute physical therapist furnishing outpatient physical therapy services in a health professional shortage area, a medically underserved area, or a rural area | 52 | Reduced services: under certain circumstances a service or procedure is partially reduced or eliminated at the discretion of the physician or other qualified health care professional. under these circumstances the service provided can be identified by its usual procedure number and the addition of modifier 52, signifying that the service is reduced. this provides a means of reporting reduced services without disturbing the identification of the basic service. note: for hospital outpatient reporting of a previously scheduled procedure/service that is partially reduced or cancelled as a result of extenuating circumstances or those that threaten the well-being of the patient prior to or after administration of anesthesia, see modifiers 73 and 74 (see modifiers approved for asc hospital outpatient use). | GW | Service not related to the hospice patient's terminal condition | CR | Catastrophe/disaster related | GY | Item or service statutorily excluded, does not meet the definition of any medicare benefit or, for non-medicare insurers, is not a contract benefit | SA | Nurse practitioner rendering service in collaboration with a physician | TA | Left foot, great toe | T5 | Right foot, great toe | GX | Notice of liability issued, voluntary under payer policy | XE | Separate encounter, a service that is distinct because it occurred during a separate encounter | AG | Primary physician | T1 | Left foot, second digit | T2 | Left foot, third digit | GV | Attending physician not employed or paid under arrangement by the patient's hospice provider | Q8 | Two class b findings | Q9 | One class b and two class c findings | T3 | Left foot, fourth digit | T4 | Left foot, fifth digit | T8 | Right foot, fourth digit | T9 | Right foot, fifth digit | X2 | Continuous/focused services: for reporting services by clinicians whose expertise is needed for the ongoing management of a chronic disease or a condition that needs to be managed and followed with no planned endpoint to the relationship; reporting clinician service examples include but are not limited to: a rheumatologist taking care of the patient's rheumatoid arthritis longitudinally but not providing general primary care services | 22 | Increased procedural services: when the work required to provide a service is substantially greater than typically required, it may be identified by adding modifier 22 to the usual procedure code. documentation must support the substantial additional work and the reason for the additional work (ie, increased intensity, time, technical difficulty of procedure, severity of patient's condition, physical and mental effort required). note: this modifier should not be appended to an e/m service. | 24 | Unrelated evaluation and management service by the same physician or other qualified health care professional during a postoperative period: the physician or other qualified health care professional may need to indicate that an evaluation and management service was performed during a postoperative period for a reason(s) unrelated to the original procedure. this circumstance may be reported by adding modifier 24 to the appropriate level of e/m service. | 25 | Significant, separately identifiable evaluation and management service by the same physician or other qualified health care professional on the same day of the procedure or other service: it may be necessary to indicate that on the day a procedure or service identified by a cpt code was performed, the patient's condition required a significant, separately identifiable e/m service above and beyond the other service provided or beyond the usual preoperative and postoperative care associated with the procedure that was performed. a significant, separately identifiable e/m service is defined or substantiated by documentation that satisfies the relevant criteria for the respective e/m service to be reported (see evaluation and management services guidelines for instructions on determining level of e/m service). the e/m service may be prompted by the symptom or condition for which the procedure and/or service was provided. as such, different diagnoses are not required for reporting of the e/m services on the same date. this circumstance may be reported by adding modifier 25 to the appropriate level of e/m service. note: this modifier is not used to report an e/m service that resulted in a decision to perform surgery. see modifier 57 for significant, separately identifiable non-e/m services, see modifier 59. | 53 | Discontinued procedure: under certain circumstances, the physician or other qualified health care professional may elect to terminate a surgical or diagnostic procedure. due to extenuating circumstances or those that threaten the well being of the patient, it may be necessary to indicate that a surgical or diagnostic procedure was started but discontinued. this circumstance may be reported by adding modifier 53 to the code reported by the individual for the discontinued procedure. note: this modifier is not used to report the elective cancellation of a procedure prior to the patient's anesthesia induction and/or surgical preparation in the operating suite. for outpatient hospital/ambulatory surgery center (asc) reporting of a previously scheduled procedure/service that is partially reduced or cancelled as a result of extenuating circumstances or those that threaten the well being of the patient prior to or after administration of anesthesia, see modifiers 73 and 74 (see modifiers approved for asc hospital outpatient use). | 54 | Surgical care only: when 1 physician or other qualified health care professional performs a surgical procedure and another provides preoperative and/or postoperative management, surgical services may be identified by adding modifier 54 to the usual procedure number. | 55 | Postoperative management only: when 1 physician or other qualified health care professional performed the postoperative management and another performed the surgical procedure, the postoperative component may be identified by adding modifier 55 to the usual procedure number. | 56 | Preoperative management only: when 1 physician or other qualified health care professional performed the preoperative care and evaluation and another performed the surgical procedure, the preoperative component may be identified by adding modifier 56 to the usual procedure number. | 76 | Repeat procedure or service by same physician or other qualified health care professional: it may be necessary to indicate that a procedure or service was repeated by the same physician or other qualified health care professional subsequent to the original procedure or service. this circumstance may be reported by adding modifier 76 to the repeated procedure or service. note: this modifier should not be appended to an e/m service. | 77 | Repeat procedure by another physician or other qualified health care professional: it may be necessary to indicate that a basic procedure or service was repeated by another physician or other qualified health care professional subsequent to the original procedure or service. this circumstance may be reported by adding modifier 77 to the repeated procedure or service. note: this modifier should not be appended to an e/m service. | 78 | Unplanned return to the operating/procedure room by the same physician or other qualified health care professional following initial procedure for a related procedure during the postoperative period: it may be necessary to indicate that another procedure was performed during the postoperative period of the initial procedure (unplanned procedure following initial procedure). when this procedure is related to the first, and requires the use of an operating/procedure room, it may be reported by adding modifier 78 to the related procedure. (for repeat procedures, see modifier 76.) | 81 | Minimum assistant surgeon: minimum surgical assistant services are identified by adding modifier 81 to the usual procedure number. | 95 | Synchronous telemedicine service rendered via a real-time interactive audio and video telecommunications system: synchronous telemedicine service is defined as a real-time interaction between a physician or other qualified health care professional and a patient who is located at a distant site from the physician or other qualified health care professional. the totality of the communication of information exchanged between the physician or other qualified health care professional and the patient during the course of the synchronous telemedicine service must be of an amount and nature that would be sufficient to meet the key components and/or requirements of the same service when rendered via a face-to-face interaction. modifier 95 may only be appended to the services listed in appendix p. appendix p is the list of cpt codes for services that are typically performed face-to-face, but may be rendered via a real-time (synchronous) interactive audio and video telecommunications system. | AM | Physician, team member service | AS | Physician assistant, nurse practitioner, or clinical nurse specialist services for assistant at surgery | BA | Item furnished in conjunction with parenteral enteral nutrition (pen) services | CC | Procedure code change (use 'cc' when the procedure code submitted was changed either for administrative reasons or because an incorrect code was filed) | CG | Policy criteria applied | CS | Cost-sharing waived for specified covid-19 testing-related services that result in and order for or administration of a covid-19 test and/or used for cost-sharing waived preventive services furnished via telehealth in rural health clinics and federally qualified health centers during the covid-19 public health emergency | E1 | Upper left, eyelid | E2 | Lower left, eyelid | E3 | Upper right, eyelid | E4 | Lower right, eyelid | 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 | FA | Left hand, thumb | FS | Split (or shared) evaluation and management visit | G4 | Most recent urr reading of 70 to 74.9 | GE | This service has been performed by a resident without the presence of a teaching physician under the primary care exception | GF | Non-physician (e.g. nurse practitioner (np), certified registered nurse anesthetist (crna), certified registered nurse (crn), clinical nurse specialist (cns), physician assistant (pa)) services in a critical access hospital | GK | Reasonable and necessary item/service associated with a ga or gz modifier | GU | Waiver of liability statement issued as required by payer policy, routine notice | HO | Masters degree level | PD | Diagnostic or related non diagnostic item or service provided in a wholly owned or operated entity to a patient who is admitted as an inpatient within 3 days | PN | Non-excepted service provided at an off-campus, outpatient, provider-based department of a hospital | PO | Excepted service provided at an off-campus, outpatient, provider-based department of a hospital | Q1 | Routine clinical service provided in a clinical research study that is in an approved clinical research study | Q5 | Service furnished under a reciprocal billing arrangement by a substitute physician or by a substitute physical therapist furnishing outpatient physical therapy services in a health professional shortage area, a medically underserved area, or a rural area | Q7 | One class a finding | 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 (b) | SC | Medically necessary service or supply | SG | Ambulatory surgical center (asc) facility service | SU | Procedure performed in physician's office (to denote use of facility and equipment) | T6 | Right foot, second digit | T7 | Right foot, third digit | TC | Technical component; under certain circumstances, a charge may be made for the technical component alone; under those circumstances the technical component charge is identified by adding modifier 'tc' to the usual procedure number; technical component charges are institutional charges and not billed separately by physicians; however, portable x-ray suppliers only bill for technical component and should utilize modifier tc; the charge data from portable x-ray suppliers will then be used to build customary and prevailing profiles | TQ | Basic life support transport by a volunteer ambulance provider | U1 | Medicaid level of care 1, as defined by each state | U7 | Medicaid level of care 7, as defined by each state | UA | Medicaid level of care 10, as defined by each state | UD | Medicaid level of care 13, as defined by each state | X1 | Continuous/broad services: for reporting services by clinicians, who provide the principal care for a patient, with no planned endpoint of the relationship; services in this category represent comprehensive care, dealing with the entire scope of patient problems, either directly or in a care coordination role; reporting clinician service examples include, but are not limited to: primary care, and clinicians providing comprehensive care to patients in addition to specialty care | X3 | Episodic/broad services: for reporting services by clinicians who have broad responsibility for the comprehensive needs of the patient that is limited to a defined period and circumstance such as a hospitalization; reporting clinician service examples include but are not limited to the hospitalist's services rendered providing comprehensive and general care to a patient while admitted to the hospital | XP | Separate practitioner, a service that is distinct because it was performed by a different practitioner |
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Action
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Notes
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| 2011-01-01 | Changed | Short description changed. |
| 2008-01-01 | Changed | Code description changed. |
| 2007-01-01 | Changed | Code description changed. |
| 2002-01-01 | Changed | Code description changed. |
| Pre-1990 | Added | Code added. |
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