CPT code 28047: Tumor resection, 3 cm or larger2026 Medicare rate & RVUs in Massachusetts
Reports operative resection of a foot or toe soft-tissue tumor measuring 3 cm or larger, rather than a smaller lesion or limited excision.
CMS doesn’t publish an office rate for 28047 in Massachusetts.
Medicare allowed amount for participating (non-QP) physicians, before deductible, coinsurance and claim adjustments. Not a patient’s bill or a hospital charge.
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What 28047 covers
This code describes operative removal of a soft-tissue tumor in the foot or toe when the tumor measures at least 3 cm. It may be performed by an orthopedic foot and ankle surgeon or podiatrist in a hospital or ambulatory surgery setting. Examples include resection of a sizable mass arising in the plantar foot or toe; the operative report should establish the site, tumor dimensions, and extent of removal.
Select this code based on the documented tumor size and the resection performed, distinguishing it from smaller resection and layer-specific excision codes. The 90-day global period includes the day-before preoperative visit and 90 days of related postoperative care. When multiple procedures occur in the same session, the highest-valued procedure is paid in full and the others at 50%. For bilateral reporting with modifier 50, payment is at 150%. An assistant at surgery may be paid; co-surgeons require supporting documentation, and team surgery is 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.
Where 28047 pays more and less in Massachusetts
| Payment locality | Office | Facility |
|---|---|---|
| Metropolitan Boston, MA | Unavailable | $1,028.54 |
| Rest of Massachusetts | Unavailable | $963.81 |
How the 28047 rate is calculated
Each of 28047’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 · 28047
RVUs × geographic indexes × conversion factor
Work17.01
17.01 RVUs× 1.000 GPCI
Practice expense8.94
8.94 RVUs× 1.000 GPCI
Malpractice2.71
2.71 RVUs× 1.000 GPCI
Adjusted RVUs
28.6600
Conversion factor
$33.4009
Medicare rate
$957.27
Every GPCI starts at 1.000, the national rate. Enter a ZIP or drag a slider.
Payment rules and modifiers for 28047
28047 has a 90-day global period: related visits in that window are included in the surgery payment.
CMS payment indicators · 28047
Tumor resection, 3 cm or larger
| Rule | CMS value | What it means |
|---|---|---|
| Global period | 090 | Major surgery: the day before, the day of, and 90 days after are included. |
| Multiple procedures | 2 | Standard reduction: highest-valued procedure at 100%, others at 50%. |
| Bilateral (modifier 50) | 1 | Bilateral with modifier 50 pays 150% of the fee schedule amount. |
| Assistant at surgery (80/81/82/AS) | 2 | Paid. |
| Co-surgeons (62) | 1 | Permitted with supporting documentation. |
| Team surgery (66) | 0 | Not permitted. |
| Professional/technical | 0 | Physician service: no professional/technical split. |
| Split (54/55/56) | 0.10/0.69/0.21 | Share of the payment for pre-op, the procedure itself, and post-op care. |
Global surgery period · 28047
Tumor resection, 3 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.
Pre-op dayGlobal period
What modifiers do to the payment
Modifier 50 · payment effect
With and without the modifier
28047 without 50 · national facility
$957.27
Tumor resection, 3 cm or larger
28047-50 · Bilateral: 150%
$1,435.91
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).
28047 compared with similar codes
Compare codes · National
4 codes, side by side
How to choose
- 28046Tumor resectionSoft tissue under 3 cm
- This is the sibling resection code for a foot or toe soft-tissue tumor measuring 3 cm or larger. Use 28046 when the tumor is under 3 cm.
- 28039Tumor excisionSubcutaneous, 1.5 cm or larger
- 28039 describes excision of a subcutaneous tumor meeting its size criterion. Choose between it and resection coding based on the documented operative service and the applicable size and tissue-plane criteria.
- 28041Tumor excisionDeep, 1.5 cm or larger
- 28041 describes excision of a deep tumor meeting its size criterion. It is distinguished from this resection code by the procedure and the code’s tissue-plane and size criteria.
28047 billing questions
How does this code differ from 28046?
Both describe resection of a foot or toe soft-tissue tumor. Use 28047 for a tumor measuring 3 cm or larger; 28046 is for one under 3 cm.
Should a layer-specific excision code be used instead?
Compare the documented procedure with codes 28039, 28041, 28043, and 28045, which describe tumor excision by tissue plane and size. The operative report should support the procedure and selection criteria, not just the diagnosis.
What documentation supports reporting 28047?
Document the foot or toe site, tumor dimensions of at least 3 cm, and the operative resection performed. A pathology diagnosis alone does not establish the operative size or extent.
How is modifier 50 handled for bilateral procedures?
CMS identifies this as a bilateral procedure; when reported with modifier 50, payment is at 150%.
What happens when another procedure is performed in the same session?
Under the standard multiple procedure reduction, the highest-valued procedure is paid in full and the other procedures are paid at 50%. The code has a 90-day global period that includes the day-before preoperative visit and related postoperative care for 90 days.
Can an assistant or co-surgeon be reported?
An assistant at surgery may be paid. Co-surgeon payment requires supporting documentation; team surgery is not permitted.
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
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