POS 10 in Medical Billing Complete Guide 2026

POS 10 in Medical Billing is a two-digit place of service (POS) code used on medical claims to show that a healthcare service was provided via telehealth while the patient was sitting at home. It tells the insurance company, “this was a virtual visit, and the patient’s location was their own private residence”. Also, the POS 10 tells the payer that the care was not given at a clinic, not at a hospital, not at a medical office.
Medical billers use POS 10 so payers can apply the correct payment rate, check telehealth coverage rules, and process the claim without delay.
Getting this one small code wrong is one of the most common reasons telehealth claims get denied or underpaid in 2026.

Why POS 10 Exists

Telehealth didn’t always have its own home-specific code. Before 2022, every telehealth visit, whether the patient was at home, at work, or in a clinic, was billed with just one code that was POS 02. That worked fine when virtual visits were rare. But once telehealth use exploded after 2020, a single generic code wasn’t precise enough anymore. CMS needed a way to tell home-based virtual visits apart from telehealth delivered in other settings, because the payment rules and reimbursement amounts are different for each.
So CMS created POS 10, effective January 1, 2022 (Medicare adopted it April 1, 2022). Since then, POS 10 has become the standard way to flag “this telehealth visit happened with the patient at home.”

POS 10 vs POS 02

Here are some differences that led to the need for POS 10.

In simple words, if a patient logs into a telehealth visit from home, uses POS 10, and the claim should pay at the higher, non-facility rate. If they’re connecting from somewhere else, like their workplace or a clinic, POS 02 applies, and the claim pays at the lower facility rate. Billing the wrong one isn’t just a paperwork mistake; it can mean getting underpaid, overpaid (and later facing a clawback), or denied claim.

POS 10 vs POS 11 (Office Visit)

Healthcare providers sometimes confuse between POS 10 and POS 11 because both can be billed using the same CPT codes (99202–99215). The difference is simple. POS 11 is used when the patient physically visits the healthcare provider’s office, and POS 10 is used when the visit happened virtually while the patient was at home. Same CPT code family, completely different setting, and the payer treats them differently for telehealth coverage and audit purposes.

Modifiers Used With POS 10

POS 10 tells the payer where the patient was treated. It does not say how the visit was delivered. That’s where providers have to use modifiers for correct and timely reimbursement. Using the POS 10 code correctly, but the wrong modifier is one of the most common reasons telehealth claims bounce back.
Here are some common modifiers paired with POS 10.

Modifier 95

Modifier 95 is used for synchronous (real-time) audio-video visits. This is the standard modifier for most video telehealth appointments and is generally required by commercial payers and Medicaid

Modifier 93

Healthcare providers use modifier 93 for synchronous audio-only visits (phone calls with no video). Medicare requires the modifier 93 on all audio-only telehealth medical claims. Documentation must show that the video was technically available, but the patient couldn’t or didn’t want to use it.

Modifier FQ

Modifier FQ is used by Federally Qualified Health Centers (FQHCs) and Rural Health Clinics (RHCs) for audio-only behavioral health telehealth.

Modifier GQ

Modifier GQ is used for asynchronous (store-and-forward) telehealth, where images or recordings are reviewed later rather than in real time.

What’s New for POS 10 in Medical Billing 2026?

A few updates are shaping how POS 10 is used this year in 2026:

• Telehealth flexibilities extended through 2027. The Consolidated Appropriations Act, 2026, signed in February 2026, extended Medicare’s expanded telehealth rules, including the use of POS 10 for home visits without geographic restrictions.
• Audio-only telehealth remains permanently allowed for mental and behavioral health, regardless of geography, as long as it’s properly documented and billed with modifier 93.
• Non-behavioral telehealth geographic restrictions are still relevant for some service categories outside of mental health, so it’s worth checking whether a patient’s location qualifies (rural areas, Health Professional Shortage Areas, etc.) before assuming full coverage.
• Telehealth visits, including audio-only ones, are now billed using standard E/M codes (99202–99215) with the right modifier, not the old phone-call-specific codes.
• The newer 98000–98016 CPT code family exists for digital/audio-video telemedicine services, but most Medicare payers still don’t reimburse it (except 98016, the brief virtual check-in that replaced HCPCS G2012). Commercial payers vary, so always check the specific plan’s policy before using these codes.
• Healthcare providers working from home can still report their regular practice address (Box 32 on the CMS-1500) instead of their home address when billing Medicare telehealth, which protects provider privacy.

Eligibility and Documentation Checklist

To bill POS 10 cleanly and avoid an external audit, the patient chart and the claim should match on every one of these points:

• The patient was confirmed to be at their home address at the time of the virtual visit.
• Verbal or written consent for the telehealth visit is documented.
• The technology used (HIPAA-compliant video platform, or audio-only phone) is specified.
• Start and end times of the encounter are recorded properly.
• The CPT code billed appears on the current CMS Medicare Telehealth Services List.
• The modifier (95 for video, 93 for audio-only) matches what actually happened during the patient’s virtual visit.
• Clinical notes support medical necessity.

How to Bill POS 10 on the CMS-1500 Form

• Confirm the CPT code is on the current year’s CMS Telehealth Services List.
• Confirm the patient was at home for the encounter (not a facility); this determines POS 10 vs POS 02.
• Enter “10” in Box 24B of the CMS-1500 claim form.
• Append the correct modifier (95 for audio-video, 93 for audio-only) in the modifier field.
• Use standard E/M codes (typically 99202–99215) rather than the 98000-series unless the payer specifically accepts those.
• Document patient consent, technology used, and time of encounter in the clinical note.

Run a pre-submission check to make sure the POS code, modifier, and clinical documentation all agree before sending the claim.

Conclusion

POS 10 in Medical Billing is the correct place of service code for telehealth visits (audio and video) when the patient is at home. Using place of services code is important for instant claim processing and timely reimbursement. A small mistake like reporting POS 02 instead of POS 10 or pairing it with the wrong modifier can lead to claim denials, payment delays, or incorrect reimbursement.