The E/M section guidelines regarding new and established patients uses the terminology "same practice." Payers consider providers to be in the "same practice" when they use:

Question

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Payers consider providers to be in the "same practice" when they use the same tax ID. This is because the tax ID is used to identify the legal entity under which the practice operates, making it a key factor in determining if providers are part of the same practice for billing and insurance purposes.

The E/M Section Guidelines Regarding New and Established Patients Uses