Overview
Revenue code 0940 is used for “Other Therapeutic Services” under the 094X category. [1] It is a general code for therapeutic services not specifically listed under other 094X subcodes. [1]
When to Use
Use revenue code 0940 when billing for therapeutic services that do not fit into more specific categories such as cardiac rehab (0943), drug rehab (0944), alcohol rehab (0945), pulmonary rehab (0948), or other defined subcodes under 094X. [1] For outpatient claims, bundle all therapeutic services under a single revenue code line when possible to stay within the 22-line limit. [2] Inpatient claims that exceed 22 lines must be submitted electronically. [2]
Step-by-Step Claim Example
Scenario: A patient receives general therapeutic counseling at an acute outpatient hospital. The service is not classified as drug/alcohol rehab, cardiac rehab, or pulmonary rehab. [1]
- Identify the revenue code: Use 0940 (Other Therapeutic Services – General). [1]
- Complete the UB-04 form: Enter revenue code 0940 in field 42 (Revenue Code). [2]
- Enter the charge: In the corresponding charge field, enter the amount billed for the therapeutic counseling session. [2]
- Ensure provider eligibility: The acute outpatient hospital is an eligible provider type for UB-04 submission. [2]
- Submit the claim: Unless an electronic waiver has been approved, submit the claim electronically. [2] If a paper waiver is in place, mail the completed UB-04 form to the appropriate MassHealth address.
Common Mistakes & Audit Red Flags
- Using 0940 when a more specific code exists: Payers may deny claims if a more appropriate subcode (e.g., 0943 Cardiac rehab, 0944 Drug rehab, 0945 Alcohol rehab, 0948 Pulmonary rehab) should have been used. [1]
- Exceeding 22 revenue code lines on a paper claim: For inpatient claims with more than 22 lines, the claim must be submitted electronically; paper submissions with excess lines may be rejected. [2]
- Failure to bundle outpatient services: Outpatient claims should bundle services onto a single form; unbundled claims may be returned or denied. [2]
- Incorrect provider type using UB-04: Only providers listed in the MassHealth guide (e.g., acute hospitals, nursing facilities, home health agencies) may use the UB-04; others must use different forms. [2]
- Missing or incorrect member information: Although not specific to 0940, any error in patient identification can lead to audit flags or denials. [2]
Related Codes/Fields
The table below lists the subcodes under the 094X category (Other Therapeutic Services) and related categories from the Noridian revenue code list. [1]
| Revenue Code | Description |
|---|---|
| 0940 | Other Therapeutic Services – General |
| 0941 | Recreational Therapy |
| 0942 | Education/Training |
| 0943 | Cardiac Rehabilitation |
| 0944 | Drug Rehabilitation |
| 0945 | Alcohol Rehabilitation
References
[1] Noridian Revenue Codes — https://med.noridianmedicare.com/web/jea/topics/claim-submission/revenue-codes
[2] MassHealth UB-04 Guide — https://www.mass.gov/doc/ub-04-billing-guide-0/download
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Last Updated: 2026-06-03
Sources: CMS Pub. 100-04 Chapter 25, NUBC Official UB-04 Manual, Medicare Contractor Bulletins (Noridian, Palmetto, CGS)