Telehealth has transformed healthcare delivery. Patients now expect the convenience of virtual visits from their own homes — and providers expect to get paid for them. But billing telehealth services correctly requires mastering a specific place of service code: POS 10.
POS 10 indicates that the patient received healthcare services via telehealth while located in their own home. Using it correctly — with the right modifiers, documentation, and payer-specific knowledge — is essential for getting reimbursed and staying compliant.
This guide explains exactly what POS 10 is, when to use it, how it differs from other telehealth POS codes, what modifiers are required, and how to navigate the complex 2026 telehealth billing landscape across Medicare, Medicaid, and commercial payers.
What Is POS 10 in Medical Billing?
POS code 10 stands for “Telehealth Provided in Patient’s Home.” According to the official CMS Place of Service Code Set, POS 10 is defined as:
“The location where health services and health related services are provided or received through telecommunication technology. The patient is located in their home (which is a location other than a hospital or other facility where the patient receives care in a private residence) when receiving health services or health related services through telecommunication technology.”
In simple terms: Use POS 10 when the patient is physically in their own home during a telehealth visit.
Key elements of POS 10:
- The patient is at home (not in a clinic, hospital, or other facility)
- Services are delivered via real-time, interactive audio-video telecommunications
- The provider may be at an office, clinic, hospital, or their own home
POS 10 was introduced to give payers a specific code for the most common telehealth scenario — the patient at home. Before POS 10 existed, providers used POS 02 (Telehealth) as a generic code. Today, many payers prefer or require POS 10 for patient-home telehealth.
POS 10 vs. Other Telehealth POS Codes
Understanding the differences between telehealth place of service codes is critical for accurate billing. The table below compares the most common telehealth POS codes.
| POS Code | Description | Patient Location | Provider Location | Typical Use Case |
| 10 | Telehealth Provided in Patient’s Home | Patient’s home | Anywhere (office, home, clinic) | Standard outpatient telehealth visit |
| 02 | Telehealth (Generic) | Not specified; often facility or clinic | Anywhere | Legacy code; still accepted by some payers |
| 11 | Office | Office/clinic | Office/clinic | In-person office visit (not telehealth) |
| 01 | Telehealth Provided in Other Location | School, workplace, assisted living facility (not home) | Anywhere | Patient at school, employer site, or other non-home location |
Important: Not all payers accept POS 10. Some commercial payers and state Medicaid programs still require POS 02. Always verify each payer’s specific telehealth POS requirements before submitting claims.
When to Use POS 10 (And When Not To)
Correct Uses of POS 10
| Scenario | Correct POS Code | Required Modifier | Reason |
| Patient at home, provider at office, real-time audio-video visit | 10 | 95 (or GT for some Medicare) | Patient is in their home; synchronous visit |
| Patient at home, provider at home, real-time audio-video visit | 10 | 95 | Patient location determines POS code |
| Patient at home, provider at hospital, real-time audio-video visit | 10 | 95 | Patient location is home; provider location irrelevant for POS |
| Patient at home, telephone-only visit (audio-only) | 11 (or 02 depending on payer) | 93 (audio-only) or G-codes | Audio-only has separate rules; POS 10 requires audio-video |
Incorrect Uses of POS 10
| Scenario | Correct POS Code | Reason |
| Patient at school or workplace during telehealth visit | 01 (Telehealth Provided in Other Location) | POS 10 is specifically for patient’s home |
| Patient at assisted living facility (non-home) | 01 or 02 | Assisted living is not a private home |
| Patient in clinic or hospital room receiving telehealth | 11, 22, or facility code | Patient location is a facility, not home |
| In-person office visit | 11 | POS 10 is only for telehealth, not in-person |
| Telephone-only audio visit (no video) | Varies; often POS 11 with modifier 93 | POS 10 typically requires real-time audio-video |
Golden rule: The POS code reflects the patient’s physical location during the telehealth encounter, not the provider’s location. If the patient is at home, use POS 10. If the patient is anywhere else, use the corresponding POS code for that location.
Required Modifiers for POS 10 Telehealth Billing
POS 10 alone is not sufficient for most telehealth claims. You must also append the appropriate telehealth modifier to indicate that the service was delivered via telecommunications technology.
| Modifier | Description | Payer | When to Use |
| 95 | Synchronous telemedicine service rendered via real-time interactive audio and video telecommunications | Medicare (for most services), most commercial payers | Standard real-time audio-video telehealth visit |
| GT | Via interactive audio and video telecommunications system | Medicare (legacy; still accepted by some MACs) | Alternative to modifier 95 for Medicare |
| 93 | Synchronous telemedicine service rendered via telephone or other real-time interactive audio-only telecommunications system | Some commercial payers, some Medicaid | Audio-only visits (not for POS 10 typically) |
| CR | Catastrophe/disaster related | Medicare (during public health emergencies) | Disaster-related telehealth (rare outside emergencies) |
2026 Update: For standard Medicare telehealth services, modifier 95 is preferred over GT. However, both are still accepted by most Medicare Administrative Contractors (MACs). Check your local MAC’s guidance.
Example claim setup for POS 10:
- CPT code: 99213 (Established patient office visit, level 3)
- POS code: 10 (Telehealth Provided in Patient’s Home)
- Modifier: 95
- Documentation: Note must specify that the visit was conducted via real-time audio-video, patient was at home, and the service was medically necessary
Medicare Telehealth POS 10 Rules (2026)
Medicare telehealth coverage has changed significantly since the COVID-19 public health emergency. As of 2026, the following rules apply.
Where Medicare Stands on POS 10
Medicare officially recognizes POS 10 for telehealth services when the patient is located in their home. However, Medicare’s reimbursement for telehealth has been reduced to the facility rate (lower rate) for many services, rather than the higher non-facility rate used for in-person office visits.
Key 2026 Medicare Telehealth Rules:
- Patient location: For most telehealth services, the patient must be in a rural area (originating site), though some flexibilities remain for behavioral health.
- Modifier: Modifier 95 is required for synchronous audio-video visits.
- Reimbursement: Medicare pays the facility rate for telehealth services, which is lower than the non-facility rate paid for in-person office visits (POS 11).
- Audio-only: Medicare does not generally reimburse audio-only visits (telephone) except for specific behavioral health services.
- Expired PHE flexibilities: Many telehealth flexibilities expired in 2025. As of 2026, Medicare telehealth coverage is more restricted than during the pandemic. Always verify current coverage before billing.
Reimbursement Comparison: POS 11 vs. POS 10 (Medicare)
| CPT Code | POS 11 (Office, In-Person) | POS 10 (Telehealth, Patient at Home) | Difference |
| 99213 | 87–87–109 (non-facility rate) | 50–50–70 (facility rate) | ~35–40% lower |
| 99214 | 118–118–128 (non-facility rate) | 70–70–90 (facility rate) | ~35–40% lower |
| 90834 (Psychotherapy) | 90–90–110 | 70–70–90 | ~15–20% lower |
Takeaway: Medicare telehealth reimbursement is generally lower than in-person reimbursement for the same CPT code. This is a permanent change from the pandemic-era parity policies.
For detailed Medicare billing guidance, see our guide: How to Bill Medicare as a Provider.
Commercial Payer POS 10 Telehealth Rules
Commercial payers have varying telehealth policies. Some follow Medicare’s lead; others have their own rules.
| Payer | Accepts POS 10 | Required Modifier | Reimbursement Parity | Notes |
| UnitedHealthcare | Yes | 95 | Often equal to in-person | Check specific plan |
| Blue Cross Blue Shield (varies by state) | Varies (many yes) | 95 or GT | Often equal to in-person | State-specific |
| Cigna | Yes | 95 | Generally equal | Some plans require prior authorization |
| Aetna | Yes | 95 | Generally equal | Check plan benefits |
| Medicaid (state-dependent) | Varies widely | Varies | Varies | Many states have their own rules |
Critical step: Never assume a commercial payer follows Medicare’s rules. Verify each payer’s telehealth POS and modifier requirements through their provider portal or provider relations representative.
For more on navigating different payers, see our guide: How to Reduce Claim Denials in Medical Billing.
Documentation Requirements for POS 10 Telehealth Claims
To support POS 10 claims, your medical record must include specific elements that justify the telehealth service and demonstrate compliance with payer requirements.
Required Documentation Elements
- Patient location: Explicit statement that the patient was located in their home during the visit
- Provider location: Statement of where the provider was located (office, home, clinic)
- Telehealth modality: Statement that the service was delivered via real-time interactive audio-video telecommunications
- Consent: Documentation of patient consent for telehealth services (if required by payer)
- Medical necessity: Justification that the service was medically necessary and appropriate for telehealth (not just a preference)
- Start and end time: If billing time-based codes (e.g., psychotherapy, timed E/M), document total time
- Visit summary: Standard clinical documentation as required for in-person visits
Sample Documentation Statement
*”Telehealth visit conducted via real-time interactive audio-video platform (Doxy.me). Patient was located in their home in [city, state]. Provider was located in [office/remote location]. Patient consented to telehealth services. Total time spent on today’s visit: 25 minutes, including history, exam, counseling, and documentation.”*
Common POS 10 Billing Errors and How to Avoid Them
| Error | Consequence | How to Avoid |
| Using POS 10 for audio-only (telephone) visits | Claim denial | POS 10 generally requires audio-video; use modifier 93 with appropriate POS (often 11 or 02) for audio-only |
| Forgetting modifier 95 | Claim denial or delayed processing | Always append modifier 95 to the CPT code for synchronous telehealth |
| Using POS 10 when patient is not at home | Improper payment; potential fraud | Document patient’s actual location in the medical record |
| Assuming all payers accept POS 10 | Claim rejection | Verify each payer’s telehealth POS requirements before submitting |
| Billing POS 10 for non-covered telehealth services | Claim denial | Verify that the service is on the payer’s list of telehealth-eligible services |
| Missing documentation of consent or location | Audit flag; potential recoupment | Include standardized telehealth documentation in every note |
Audit risk alert: Telehealth claims are a high-priority audit area for both Medicare and commercial payers. Incomplete documentation is the most common reason telehealth claims are recouped in post-payment audits. Document thoroughly.
POS 10 and Modifier 95: Putting It All Together
The combination of POS 10 + Modifier 95 is the standard for billing a synchronous audio-video telehealth visit where the patient is at home. Here is the complete claim setup on the CMS-1500 form:
| Form Field | Entry |
| Box 24B (Place of Service) | 10 |
| Box 24D (CPT/HCPCS Code) | [CPT code, e.g., 99213] |
| Box 24D (Modifier) | 95 |
| Box 24F (Charges) | [Your charge for the service] |
| Box 21 (Diagnosis) | [ICD-10 code supporting medical necessity] |
| Box 24E (Diagnosis Pointer) | [Link to diagnosis code] |
Example: Physical Therapy Telehealth Visit (if covered)
| Field | Entry |
| POS | 10 |
| CPT | 97110 (Therapeutic exercise) |
| Modifier | 95 |
| Documentation | 25 minutes of therapeutic exercise instruction via real-time audio-video; patient at home |
Warning: Not all therapy services are covered via telehealth. Check payer policies before billing 97110 or other timed therapy codes with POS 10.
State Medicaid POS 10 Telehealth Rules (2026)
State Medicaid programs vary widely in their telehealth POS requirements. Some states have adopted POS 10; others still require POS 02.
| State | POS Code for Patient-at-Home Telehealth | Modifier | Notes |
| California (Medi-Cal) | 02 | 95 | POS 02 preferred; POS 10 not yet adopted |
| Texas (Traditional Medicaid) | 10 | 95 | POS 10 accepted |
| New York (Medicaid) | 02 | 95 | POS 02 required for most telehealth |
| Florida (Medicaid) | 02 | GT or 95 | POS 02 standard |
| Illinois (Medicaid) | 10 | 95 | POS 10 accepted for patient-home visits |
Action step: Always check your state’s most current Medicaid telehealth billing manual. Many states update their POS requirements annually.
For state-specific guidance, see your state’s Medicaid provider portal or contact your state Medicaid agency.
Final Thoughts
POS 10 is the correct place of service code for telehealth visits when the patient is in their own home. But using it correctly requires more than just selecting the code — you need the right modifiers (95 or GT), complete documentation of patient location and consent, and payer-specific knowledge.
The telehealth billing landscape in 2026 is more complex than during the pandemic. Medicare reimbursement is lower, many flexibilities have expired, and commercial payers have varying rules. Success requires staying current with each payer’s policies, documenting thoroughly, and never assuming that what worked last year still works today.
Key takeaways:
- POS 10 means the patient is in their home during a real-time audio-video telehealth visit
- Always append modifier 95 (or GT) to the CPT code when billing POS 10
- Document: patient location, provider location, telehealth modality, consent, and medical necessity
- Medicare pays the facility rate for most telehealth services (lower than in-person rates)
- Commercial payers and state Medicaid programs have varying POS and modifier requirements
- Audio-only visits generally do not qualify for POS 10
Frequently Asked Questions (FAQs)
1. What does POS code 10 mean in medical billing?
POS 10 stands for “Telehealth Provided in Patient’s Home.” It indicates that the patient received healthcare services via real-time interactive audio-video telecommunications while physically located in their own home.
2. What is the difference between POS 10 and POS 02?
POS 10 is specific to patient-at-home telehealth. POS 02 is a generic telehealth code used when the patient is at a facility, clinic, or unspecified location. Many payers now prefer POS 10 for patient-home visits.
3. What modifier should I use with POS 10?
Modifier 95 (synchronous telemedicine service via real-time audio-video) is the standard modifier for POS 10. Some payers still accept GT as an alternative.
4. Does Medicare accept POS 10?
Yes, Medicare recognizes POS 10 for telehealth services when the patient is in their home. However, Medicare pays the facility rate (lower rate) for most telehealth services, not the higher non-facility rate.
5. Can I use POS 10 for audio-only (telephone) visits?
Generally, no. POS 10 typically requires real-time audio-video communication. For audio-only visits, use modifier 93 with the appropriate POS code (often POS 11 or 02), but verify payer-specific rules first.
6. Is telehealth reimbursement the same as in-person visits in 2026?
Not for Medicare. Medicare pays the facility rate for telehealth, which is 35-40% lower than the non-facility rate for in-person office visits. Some commercial payers still offer parity; others do not. Check each payer’s policy.
7. How do I document a POS 10 telehealth visit?
Documentation must include: patient was at home, provider location, service delivered via real-time audio-video, patient consent (if required), medical necessity, and standard clinical documentation as required for in-person visits.
8. Can I use POS 10 for telehealth therapy services (PT, OT, SLP)?
Some payers cover therapy services via telehealth; others do not. For covered services, POS 10 with modifier 95 is appropriate when the patient is at home. Always verify coverage before billing.
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