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:

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Providers are considered to be in the "same practice" for billing purposes when they bill under the same tax ID number. This is a common criterion used by payers to determine whether providers are part of the same practice or entity.

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