CPT code 28039: Tumor excision, subcutaneous, 1.5 cm or larger2026 Medicare rate & RVUs in Queens, NY

Removal of a subcutaneous soft-tissue mass of the foot or toe measuring at least 1.5 cm, selected by its tissue plane and size.

CMS RVU26DEffective Oct 1, 2026One payment locality1.8K Medicare services in 2024

In Queens, NY, Medicare pays $547.69 for 28039 in the office and $357.00 when it’s performed in a hospital or facility.

$547.69Office (non-facility)
$357.00Hospital or facility
+14.9%vs the national office rate ($476.63)

Check a contract rate as a % of Medicare · 28039 nationwide

Medicare allowed amount for participating (non-QP) physicians, before deductible, coinsurance and claim adjustments. Not a patient’s bill or a hospital charge.

We’ll open 28039 for the payment locality that covers the ZIP.

On this page 11 sections
  1. Rate in Queens, NY
  2. What 28039 covers
  3. Compared with other areas
  4. Rate map
  5. How it’s calculated
  6. Payment rules
  7. Related codes
  8. Rate history
  9. Where it applies
  10. Billing questions
  11. Sources

What 28039 covers

This code describes surgical removal of a soft-tissue mass beneath the skin of a foot or toe when the mass measures 1.5 cm or more. A podiatrist or orthopedic foot surgeon may remove a palpable mass, such as a subcutaneous lipoma, in an operating room or another appropriate surgical setting. The defining features are the subcutaneous location and the size of the lesion, not the length of the incision.

Choose this code when the operative findings place the mass in subcutaneous tissue and document its size at or above the threshold. The report should identify the foot or toe, describe the tissue plane and mass, and record its dimensions. Medicare assigns a 90-day global period, including the day-before preoperative visit and related postoperative care. For multiple procedures in one session, the highest-valued procedure is paid in full and other procedures at 50%. Bilateral reporting with modifier 50 is paid at 150%. Assistant-at-surgery payment may be made; co-surgeons and team surgery are not permitted.

This summary was written with AI assistance from CMS physician fee schedule data and checked against the CMS billing rules shown here. Rates on this page come directly from CMS files.

How Queens, NY compares for 28039

Across 109 of 109 payment localities, the office rate for 28039 runs from $427.51 in Arkansas to $610.90 in San Benito County, CA. Queens, NY pays $547.69. The RVUs are the same everywhere; the geographic indexes change the dollars.

28039 in Queens, NY vs other payment areas
  1. Queens, NY · this page$547.69
  2. Manhattan, NY · New York$544.92−$2.77
  3. NYC suburbs and Long Island, NY · New York$557.83+$10.14
  4. Poughkeepsie and northern NYC suburbs, NY · New York$515.36−$32.33
  5. Rest of New York · New York$456.75−$90.94
  6. Los Angeles, CA · California$528.58−$19.11
  7. Washington, DC area · District of Columbia$538.32−$9.37

Other areas in New York first, then benchmark localities. Bars start at $0.

Every other payment area

28039 in every other Medicare payment locality
Payment localityOfficeFacility
Miami, FLFlorida$518.27$350.32
Chicago, ILIllinois$504.79$342.66
AlaskaAlaska$574.20$402.39
AlabamaAlabama$433.01$291.85
ArkansasArkansas$427.51$288.93
ArizonaArizona$465.10$308.77
Bakersfield, CACalifornia$499.21$322.40
Chico, CACalifornia$497.42$320.61

28039 rates by state

Office rate range in each state. Select a state to see its payment localities.

Explore a state

Local rates. Clear comparisons.

Hover or focus a tile to see its rate range. Select it to open the state’s fee schedule.

$427.51

$574.20

Color shows the midpoint of each state’s locality range.

View every state and territory as a table
28039 office rate range by state
State / territoryOffice rate rangeLocalities
AK$574.201
AL$433.011
AR$427.511
AZ$465.101
CA$497.42–$610.9029
CO$492.391
CT$505.901
DC$538.321
DE$472.161
FL$474.20–$518.273
GA$450.11–$485.612
GU$506.771
HI$506.771
IA$440.901
ID$443.801
IL$463.32–$504.794
IN$446.021
KS$439.921
KY$443.811
LA$443.54–$462.762
MA$490.32–$536.122
MD$480.15–$538.323
ME$446.74–$466.832
MI$454.76–$480.332
MN$470.891
MO$437.40–$463.203
MS$432.491
MT$476.591
NC$450.721
ND$464.931
NE$442.771
NH$485.671
NJ$511.41–$533.972
NM$457.301
NV$473.621
NY$456.75–$557.835
OH$452.381
OK$442.221
OR$469.66–$505.552
PA$452.54–$495.112
PR$479.421
RI$487.111
SC$452.351
SD$463.551
TN$441.981
TX$449.98–$491.018
UT$457.791
VA$466.07–$538.322
VI$479.421
VT$464.091
WA$489.08–$545.532
WI$451.211
WV$448.371
WY$471.511

See 28039 in every payment locality

How the 28039 rate is calculated

Each of 28039’s three RVUs is multiplied by a geographic index (GPCI) for the payment locality, added up, and multiplied by the conversion factor. Drag the indexes or enter a ZIP to see what moves the rate.

How the rate is built · 28039

RVUs × geographic indexes × conversion factor

Office or facility?

Work5.28

5.28 RVUs× 1.000 GPCI

Practice expense8.40

8.40 RVUs× 1.000 GPCI

Malpractice0.59

0.59 RVUs× 1.000 GPCI

Adjusted RVUs

14.2700

Conversion factor

$33.4009

Medicare rate

$476.63

Every GPCI starts at 1.000, the national rate. Enter a ZIP or drag a slider.

The exact Queens, NY inputs and CMS source lines

PPRRVU2026_Oct_nonQPP.csv

3,098

Code
28039
Physician work
5.28
Practice expense
8.40
Malpractice
0.59

GPCI2026.csv

81

Locality
Queens, NY
Physician work
1.064
Practice expense
1.182
Malpractice
1.442
Office calculation for 28039 in Queens, NY
ComponentRVULocality factorAdjusted
Physician work5.28× 1.0645.6179
Practice expense8.40× 1.1829.9288
Malpractice0.59× 1.4420.8508
Total RVUs16.3975
Conversion factor× 33.4009

Office rate, Queens, NY$547.69

Office: (5.28 × 1.064 + 8.4 × 1.182 + 0.59 × 1.442) × $33.4009 = $547.69

Facility: (5.28 × 1.064 + 3.57 × 1.182 + 0.59 × 1.442) × $33.4009 = $357.00

Open 28039 in the RVU calculator

Payment rules and modifiers for 28039

28039 has a 90-day global period: related visits in that window are included in the surgery payment.

CMS payment indicators · 28039

Tumor excision, subcutaneous, 1.5 cm or larger

RuleCMS valueWhat it means
Global period090Major surgery: the day before, the day of, and 90 days after are included.
Multiple procedures2Standard reduction: highest-valued procedure at 100%, others at 50%.
Bilateral (modifier 50)1Bilateral with modifier 50 pays 150% of the fee schedule amount.
Assistant at surgery (80/81/82/AS)2Paid.
Co-surgeons (62)0Not permitted.
Team surgery (66)0Not permitted.
Professional/technical0Physician service: no professional/technical split.
Split (54/55/56)0.10/0.69/0.21Share of the payment for pre-op, the procedure itself, and post-op care.

Global surgery period · 28039

Tumor excision, subcutaneous, 1.5 cm or larger

90-day global period ends

Dec 30, 2026

Covers Sep 30, 2026 through Dec 30, 2026 (92 days, including the day before surgery).

Visit on Oct 31, 2026

Day 30 of the 90-day post-op period: related follow-up care is included in the surgical payment.

  • 24Unrelated E/M visit by the same physician
  • 79Unrelated procedure (starts its own global period)
  • 58Staged, more extensive, or therapy procedure that was planned
  • 78Unplanned return to the operating room for a related complication
SurgeryVisit
Sep 23, 2026Jan 10, 2027

Pre-op dayGlobal period

What modifiers do to the payment

Modifier 50 · payment effect

With and without the modifier

28039 without 50 · national office

$476.63

Tumor excision, subcutaneous, 1.5 cm or larger

28039-50 · Bilateral: 150%

$714.95

Both sides on one line with modifier 50 are paid at 150% of the fee schedule amount (subject to multiple-procedure rules with other procedures).

When to use modifier 50

How 28039 has changed in Queens, NY

28039 · Office / nonfacility

$547.69

Effective 2026-10-01

The base rate is $19.20 higher than on 2025-10-01, moving from $528.49 to $547.69 (3.6%).

It is unchanged from the immediately preceding available release, effective 2026-07-01.

Base rate by release · bars start at $0 · select a bar to compare

One bar per available release, ordered by effective date. Missing rates remain gaps. These comparisons hold the code, setting and locality identifiers constant; they do not isolate which policy or input caused a change.

What changed, release by release
  1. January 1, 2026

    RVU26A

    $528.49changed to$547.69

    • Conversion factor 32.3465 changed to 33.4009
    • Work RVU 5.42 changed to 5.28
    • Practice expense RVU 8.12 changed to 8.40
    • Work GPCI 1.065 changed to 1.064
    • Practice expense GPCI 1.195 changed to 1.182
    • Malpractice GPCI 1.462 changed to 1.442

    Held through RVU26B, RVU26C, RVU26D.

  2. January 1, 2025

    RVU25A

    $551.99changed to$528.49

    • Conversion factor 33.2875 changed to 32.3465
    • Practice expense RVU 8.30 changed to 8.12
    • Malpractice RVU 0.61 changed to 0.59

    Held through RVU25B, RVU25C, RVU25D.

  3. March 9, 2024

    RVU24AR

    $542.98changed to$551.99

    • Conversion factor 32.7442 changed to 33.2875

    Held through RVU24B, RVU24C, RVU24D.

  4. January 1, 2024

    RVU24A

    $580.75changed to$542.98

    • Conversion factor 33.8872 changed to 32.7442
    • Practice expense RVU 8.29 changed to 8.30
    • Malpractice RVU 0.65 changed to 0.61
    • Work GPCI 1.061 changed to 1.065
    • Practice expense GPCI 1.212 changed to 1.195
    • Malpractice GPCI 2.061 changed to 1.462
  5. January 1, 2023

    RVU23A

    $624.32changed to$580.75

    • Conversion factor 34.6062 changed to 33.8872
    • Practice expense RVU 8.34 changed to 8.29
    • Malpractice RVU 0.78 changed to 0.65
    • Work GPCI 1.056 changed to 1.061
    • Practice expense GPCI 1.228 changed to 1.212
    • Malpractice GPCI 2.661 changed to 2.061

    Held through RVU23B, RVU23C, RVU23D.

  6. January 1, 2022

    RVU22A

    $635.63changed to$624.32

    • Conversion factor 34.8931 changed to 34.6062
    • Practice expense RVU 8.57 changed to 8.34
    • Malpractice RVU 0.74 changed to 0.78

    Held through RVU22B, RVU22C, RVU22D.

  7. January 1, 2021

    RVU21A

    $622.41changed to$635.63

    • Conversion factor 36.0896 changed to 34.8931
    • Practice expense RVU 8.24 changed to 8.57
    • Malpractice RVU 0.64 changed to 0.74
    • Work GPCI 1.054 changed to 1.056
    • Practice expense GPCI 1.214 changed to 1.228
    • Malpractice GPCI 2.391 changed to 2.661

    Held through RVU21B, RVU21C, RVU21D.

  8. January 1, 2020

    RVU20A

    $613.33changed to$622.41

    • Conversion factor 36.0391 changed to 36.0896
    • Practice expense RVU 8.37 changed to 8.24
    • Malpractice RVU 0.60 changed to 0.64
    • Work GPCI 1.052 changed to 1.054
    • Practice expense GPCI 1.200 changed to 1.214
    • Malpractice GPCI 2.121 changed to 2.391

    Held through RVU20B, RVU20C, RVU20D.

  9. January 1, 2019

    RVU19A

    $621.30changed to$613.33

    • Conversion factor 35.9996 changed to 36.0391
    • Practice expense RVU 8.57 changed to 8.37

    Held through RVU19B, RVU19C, RVU19D.

  10. January 1, 2018

    RVU18AR1

    $623.55changed to$621.30

    • Conversion factor 35.8887 changed to 35.9996
    • Practice expense RVU 8.58 changed to 8.57
    • Malpractice RVU 0.64 changed to 0.60
    • Malpractice GPCI 2.151 changed to 2.121

    Held through RVU18B, RVU18C, RVU18D.

  11. January 1, 2017

    RVU17A

    $626.25changed to$623.55

    • Conversion factor 35.8043 changed to 35.8887
    • Practice expense RVU 8.65 changed to 8.58
    • Malpractice RVU 0.65 changed to 0.64
    • Practice expense GPCI 1.199 changed to 1.200
    • Malpractice GPCI 2.181 changed to 2.151

    Held through RVU17B, RVU17C, RVU17D.

  12. January 1, 2016

    RVU16A

    $627.14changed to$626.25

    • Conversion factor 35.9335 changed to 35.8043
    • Practice expense RVU 8.60 changed to 8.65
    • Malpractice RVU 0.66 changed to 0.65

    Held through RVU16B, RVU16C, RVU16D.

  13. July 1, 2015

    RVU15C

    $624.02changed to$627.14

    • Conversion factor 35.7547 changed to 35.9335

    Held through RVU15D.

  14. January 1, 2015

    RVU15A

    $613.34changed to$624.02

    • Conversion factor 35.8228 changed to 35.7547
    • Practice expense RVU 8.72 changed to 8.60
    • Malpractice RVU 0.52 changed to 0.66
    • Work GPCI 1.057 changed to 1.052
    • Practice expense GPCI 1.197 changed to 1.199
    • Malpractice GPCI 1.836 changed to 2.181

    Held through RVU15B.

  15. January 1, 2014

    RVU14A

    $622.08changed to$613.34

    • Conversion factor 34.0230 changed to 35.8228
    • Practice expense RVU 9.81 changed to 8.72
    • Malpractice RVU 0.54 changed to 0.52
    • Work GPCI 1.062 changed to 1.057
    • Practice expense GPCI 1.195 changed to 1.197
    • Malpractice GPCI 1.491 changed to 1.836

    Held through RVU14B, RVU14C, RVU14D.

  16. January 1, 2013

    RVU13AR

    Earliest loaded release: $622.08

    Held through RVU13B, RVU13C, RVU13D.

Rates in every CMS release
Effective fromOfficeFacilityCMS release
2026-10-01$547.69$357.00RVU26D
2026-07-01$547.69$357.00RVU26C
2026-04-01$547.69$357.00RVU26B
2026-01-01$547.69$357.00RVU26A
2025-10-01$528.49$377.74RVU25D
2025-07-01$528.49$377.74RVU25C
2025-04-01$528.49$377.74RVU25B
2025-01-01$528.49$377.74RVU25A
2024-10-01$551.99$388.90RVU24D
2024-07-01$551.99$388.90RVU24C
2024-04-01$551.99$388.90RVU24B
2024-03-09$551.99$388.90RVU24AR
2024-01-01$542.98$382.55RVU24A
2023-10-01$580.75$409.48RVU23D
2023-07-01$580.75$409.48RVU23C
2023-04-01$580.75$409.48RVU23B
2023-01-01$580.75$409.48RVU23A
2022-10-01$624.32$441.58RVU22D
2022-07-01$624.32$441.58RVU22C
2022-04-01$624.32$441.58RVU22B
2022-01-01$624.32$441.58RVU22A
2021-10-01$635.63$439.82RVU21D
2021-07-01$635.63$439.82RVU21C
2021-04-01$635.63$439.82RVU21B
2021-01-01$635.63$439.82RVU21A
2020-10-01$622.41$431.39RVU20D
2020-07-01$622.41$431.39RVU20C
2020-04-01$622.41$431.39RVU20B
2020-01-01$622.41$431.39RVU20A
2019-10-01$613.33$420.88RVU19D
2019-07-01$613.33$420.88RVU19C
2019-04-01$613.33$420.88RVU19B
2019-01-01$613.33$420.88RVU19A
2018-10-01$621.30$422.58RVU18D
2018-07-01$621.30$422.58RVU18C
2018-04-01$621.30$422.58RVU18B
2018-01-01$621.30$422.58RVU18AR1
2017-10-01$623.55$426.73RVU17D
2017-07-01$623.55$426.73RVU17C
2017-04-01$623.55$426.73RVU17B
2017-01-01$623.55$426.73RVU17A
2016-10-01$626.25$428.34RVU16D
2016-07-01$626.25$428.34RVU16C
2016-04-01$626.25$428.34RVU16B
2016-01-01$626.25$428.34RVU16A
2015-10-01$627.14$428.52RVU15D
2015-07-01$627.14$428.52RVU15C
2015-04-01$624.02$426.39RVU15B
2015-01-01$624.02$426.39RVU15A
2014-10-01$613.34$415.66RVU14D
2014-07-01$613.34$415.66RVU14C
2014-04-01$613.34$415.66RVU14B
2014-01-01$613.34$415.66RVU14A
2013-10-01$622.08$409.85RVU13D
2013-07-01$622.08$409.85RVU13C
2013-04-01$622.08$409.85RVU13B
2013-01-01$622.08$409.85RVU13AR

Price 28039 for an earlier date of service

Where the Queens, NY rate applies

Queens, NY is a Medicare payment area, not a city. Our Census mapping connects it to 1 cities and communities in New York. Some span more than one payment area; confirm with the service ZIP.

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28039 billing questions

How does this differ from code 28043?

Both describe subcutaneous soft-tissue tumor excision on the foot or toe. Use 28039 for a mass at least 1.5 cm; 28043 is for one smaller than 1.5 cm.

When is 28041 more appropriate?

Use 28041 when the foot or toe mass is subfascial, such as intramuscular, and measures at least 1.5 cm. This code is for a subcutaneous mass.

What documentation supports reporting this code?

Document the foot or toe site, the subcutaneous tissue plane, and the mass dimensions showing it meets the 1.5 cm threshold. The operative report should support that the mass was removed.

Is routine closure separately reported?

Routine exposure, removal, hemostasis, and closure are part of the excision. A separate diagnostic biopsy of the same mass is not reported when that mass is removed in the same session.

How does Medicare handle bilateral excision and multiple procedures?

Bilateral reporting with modifier 50 is paid at 150%. When multiple procedures are performed in the same session, the highest-valued procedure is paid in full and the others at 50%.

What is included in the global period?

The 90-day global period includes the day-before preoperative visit and 90 days of related postoperative care.

Where these rates come from

FeeBase calculates base physician payments from CMS work, practice-expense and malpractice RVUs, adjusted by each locality’s geographic indexes and the conversion factor. Services without a published rate are labeled, never given a made-up amount. Amounts are Medicare allowed amounts before claim adjustments: not a patient’s bill or a commercial rate.

CMS RVU26D · effective Oct 1, 2026 through the day before Jan 1, 2027

Show the CMS file lines behind this rate
RVUs for 28039PPRRVU2026_Oct_nonQPP.csv, line 3,098 (RVU26D)
Geographic factors for Queens, NYGPCI2026.csv, line 81 (RVU26D)

Open CMS sourceHow we calculate rates

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