Coding Excise Tax
In order to be in compliance with HIPAA, providers filing hard-copy claims must use HCPCS code S9999 to bill tax.
Providers filing claims using their current (not HIPAA-compliant) EMC format should use HCPCS code S9999. However, when using S9999, providers must complete the fields for the date of service, place of service, units (enter "1"), and diagnosis indicator (enter "1"), or the claim will not process. Providers whose systems cannot yet bill S9999 may use locally assigned code Z9020 until their systems have been updated to the new, HIPAA-compliant format.
Providers who have updated their systems to the HIPAA-compliant format must use HCPCS code S9999 to bill tax. Code Z9020 is not accepted in the new format.
| Old Code | New Code | Conversion Dates |
|---|---|---|
| Locally assigned code Z9020 | HCPCS code S9999 | 10/01/02-Providers filing hard-copy claims were asked to start using S9999 and showing the amount of the tax in the charge column. Additional informational fields (e.g., units) are not required. Providers using an EMC system that has not been updated to the HIPAA-compliant version were requested to begin using S9999 if their systems allowed them to complete fields for date of service, place of service, units and diagnosis indicator. Alternatively, providers may continue to use Z9020 until their claims filing systems have been updated to the HIPAA-compliant version. Providers using an EMC system that has been updated to the HIPAA-compliant version may not use Z9020. Updated systems will not require the use of additional fields (e.g., units). 10/16/03-Claims sent from an EMC system that is not HIPAA-compliant will no longer be accepted. |
Revision History
| Date | Nature of Revision |
|---|---|
| 08/03/2026 | Migrated to new platform |