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Compare/E44 vs K90

E44 vs K90

E44 (Protein-calorie malnutrition of moderate and mild degree) compared with K90 (Intestinal malabsorption), from the official CMS tabular data. Do not report these codes together: the official tabular list marks them Excludes1.

Can these codes be reported together?

No — do not report together. E44 carries an Excludes1 note covering K90: “intestinal malabsorption (K90.-)”

Sole exception: when the two conditions are documented as unrelated to each other (ICD-10-CM Official Guidelines, Section I.A.12.a).

Side by side

E44Protein-calorie malnutrition of moderate and mild degreeK90Intestinal malabsorption
Billing statusNon-billable header

Report instead: E44.0, E44.1

Non-billable header

Report instead: K90.0, K90.1, K90.2, K90.3, K90.41

ClassificationE00-E89 — Endocrine, Nutritional and Metabolic Diseases (E00-E89)K00-K95 — Diseases of the Digestive System (K00-K95)
DefinitionProtein-calorie malnutrition of moderate and mild degree is a non-billable ICD-10-CM category code (E44).Intestinal malabsorption is a non-billable ICD-10-CM category code (K90).

Derived from the official CMS ICD-10-CM tabular data (FY2026). Not billing advice; verify sequencing rules for the encounter. All data sources