No office rate
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.
On this page
CMS RVU26D · Effective 2026-10-01
28047 Tumor resection Medicare reimbursement rates in Delaware
Reports operative resection of a foot or toe soft-tissue tumor measuring 3 cm or larger, rather than a smaller lesion or limited excision. Compare 28047 office and facility rates across CMS payment localities in Delaware.
Amounts below use the non-QP conversion factor for participating physicians. These are base physician payments before claim-level adjustments, not patient costs or total hospital charges.
What does Medicare pay for 28047 in Delaware?
Delaware has 1 payment locality in this comparison. Use the service location to choose the applicable amount. These are the supported base rates for the payment area shown below, using the same CMS release.
Office / nonfacility
No supported rate
Facility setting
$947.39
1 of 1 localities have a supported rate.
Payment area: Delaware
One mapped payment locality.
These are locality ranges, not averages or address-specific quotes. A facility-setting amount covers the physician service; it does not include a hospital’s separate bill. Choose a locality below to inspect its calculation, compare other payment areas, or price a percentage of Medicare.
Orthopedic surgery
About 28047: Foot or toe tumor resection, 3 cm or larger
Reports operative resection of a foot or toe soft-tissue tumor measuring 3 cm or larger, rather than a smaller lesion or limited excision.
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.
CMS billing rules for 28047
- Global period
- Major surgery with a 90-day global period: the day-before preoperative visit and 90 days of related postoperative care are included.
- Multiple procedures
- Standard multiple procedure reduction: the highest-valued procedure is paid in full and others at 50% when performed in the same session.
- Bilateral procedures
- Bilateral procedure with modifier 50 is paid at 150%.
- Assistant at surgery
- Assistant at surgery may be paid.
- Co-surgeons
- Co-surgeons paid only with supporting documentation.
- Team surgery
- Team surgery not permitted.
Where the value comes from
- Work RVU17.01 · 59%
- Practice expense (office) RVU8.94 · 31%
- Malpractice RVU2.71 · 9%
123
Medicare services in 2024 · #4715 by national volume
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.
28047 compared with similar codes
Office rates for Delaware, from the same CMS release.
$472.16
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.
No office rate
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.
Compare 28047 by payment locality
Find the payment area for your service address, then open its rate page for calculation inputs, release history and the percentage-of-Medicare tool. A city may cross payment-area boundaries; the ZIP lookup above helps resolve the location.
1 of 1 payment localities
Delaware →
Office / nonfacility
Unavailable
Facility
$947.39
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How this local rate is calculated
Each RVU component is multiplied by its own geographic practice cost index (GPCI). The three adjusted components are added, then multiplied by the conversion factor. These are the inputs used for 28047 in Delaware.
PPRRVU2026_Oct_nonQPP.csv
3,103
- Code
- 28047
- Physician work
- 17.01
- Practice expense
- 8.94
- Malpractice
- 2.71
GPCI2026.csv
40
- Locality
- Delaware
- Physician work
- 1.005
- Practice expense
- 0.988
- Malpractice
- 0.899
| Component | RVU | Locality factor | Adjusted |
|---|---|---|---|
| Physician work | 17.01 | × 1.005 | 17.0951 |
| Practice expense | 8.94 | × 0.988 | 8.8327 |
| Malpractice | 2.71 | × 0.899 | 2.4363 |
| Total RVUs | 28.3641 | ||
| Conversion factor | × 33.4009 | ||
Facility rate, Delaware$947.39
Explore RVUs, geographic factors and the full formula
Facility
| Component | RVU | Local GPCI |
|---|---|---|
| Work | 17.01 | 1.005 |
| Practice expense | 8.94 | 0.988 |
| Malpractice | 2.71 | 0.899 |
(17.01 × 1.005 + 8.94 × 0.988 + 2.71 × 0.899) × $33.4009 = $947.39
The office and facility calculations use their respective practice-expense RVUs. The facility amount here is the physician fee, not a separate hospital or facility bill.
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 indices and the applicable conversion factor. Unavailable or separately priced services are labeled rather than assigned a made-up amount.
Source: RVU26D. Effective 2026-10-01 through the day before 2027-01-01.
3,10028043,,Exc foot/toe tum sc < 1.5 cm,A,,3.86,7.18,,3.15,,0.40,11.44,7.41,0,090,0.10,0.69,0.21,2,1,1,0,0,9,,33.4009,09,0,99,0.00,0.00,0.00
3,10128045,,Exc foot/toe tum deep <1.5cm,A,,5.31,8.67,,4.01,,0.54,14.52,9.86,0,090,0.10,0.69,0.21,2,1,0,0,0,9,,33.4009,09,0,99,0.00,0.00,0.00
3,10228046,,Resect foot/toe tumor < 3 cm,A,,12.07,6.28,NA,6.28,,1.46,19.81,19.81,0,090,0.10,0.69,0.21,2,1,1,1,0,9,,33.4009,09,0,99,0.00,0.00,0.00
3,10328047,,Resect foot/toe tumor 3 cm/>,A,,17.01,8.94,NA,8.94,,2.71,28.66,28.66,0,090,0.10,0.69,0.21,2,1,2,1,0,9,,33.4009,09,0,99,0.00,0.00,0.00
3,10428050,,Biopsy of foot joint lining,A,,4.28,7.54,,3.23,,0.37,12.19,7.88,0,090,0.10,0.69,0.21,2,1,1,1,0,9,,33.4009,09,0,99,0.00,0.00,0.00
3,10528052,,Biopsy of foot joint lining,A,,3.96,7.10,,2.95,,0.35,11.41,7.26,0,090,0.10,0.69,0.21,2,1,1,1,0,9,,33.4009,09,0,99,0.00,0.00,0.00
3,10628054,,Biopsy of toe joint lining,A,,3.48,6.94,,2.89,,0.29,10.71,6.66,0,090,0.10,0.69,0.21,2,1,0,0,0,9,,33.4009,09,0,99,0.00,0.00,0.00
3704112,CO,01,COLORADO,1.012,1.064,0.781
3813102,CT,00,CONNECTICUT,1.020,1.077,1.210
3912202,DC,01,DC + MD/VA SUBURBS,1.054,1.178,1.113
4012102,DE,01,DELAWARE,1.005,0.988,0.899
4109102,FL,03,FORT LAUDERDALE,1.000,1.013,1.808
4209102,FL,04,MIAMI,1.000,1.041,2.529
4309102,FL,99,REST OF FLORIDA,1.000,0.956,1.503