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H60.5 vs L23.8

H60.5 (Acute noninfective otitis externa) compared with L23.8 (Allergic contact dermatitis due to other agents), from the official CMS tabular data.

Current data releases:ICD-10-CM FY2027 · ICD-10-PCS FY2027 · HCPCS October 2026 · MS-DRG v44 · Medicare Code Editor v44.0 · NCCI PTP Q4 2026 · MUE Q4 2026 · NCD code lists 2026-01 · LCD export September 20, 2026 · All releases and sources

Summary

These codes can be reported together when both conditions are documented, because L23.8 lists H60.5 under Excludes2, which marks them as distinct conditions.

Official rule
What is different?

The conditions named and chapter.H60.5 is “Acute noninfective otitis externa”; L23.8 is “Allergic contact dermatitis due to other agents”. H60.5 sits in H60-H95 — Diseases of the Ear and Mastoid Process (H60-H95); L23.8 in L00-L99 — Diseases of the Skin and Subcutaneous Tissue (L00-L99).

Registry fact

Can these codes be reported together?

Yes, when both are documented.L23.8 lists H60.5 under Excludes2: “eczema of external ear (H60.5-)”. Excludes2 marks distinct conditions that may both be reported when both are documented.

Official ruleGuide: Excludes1 vs Excludes2

Is there an Excludes1 relationship?

None.Neither entry carries an Excludes1 note that names the other code. L23.8 carries 3 Excludes1 notes covering other codes; the side-by-side table quotes them.

Official rule

Is there an Excludes2 relationship?

Yes.L23.8’s tabular entry: “eczema of external ear (H60.5-)”. The note covers H60.5.

Official ruleGuide: Excludes1 vs Excludes2

Is one more specific?

Not comparable.The codes sit in different categories; specificity is only comparable within one category.

Is one a parent or header code?

Both are headers.Both are non-billable headers, and neither contains the other.

Registry fact

Are there sequencing instructions?

None.Neither entry carries a Code First or Use Additional Code note that names the other.

Official rule

Are there other coding relationships?

None found.No laterality, encounter-phase, Table of Neoplasms, Table of Drugs and Chemicals, or history-versus-active-disease relationship links these codes.

MedCoder-derived

Official rule: a tabular instructional note or a section of the ICD-10-CM Official Guidelines, quoted as published. Registry fact: the codes’ own published attributes (titles, billable status, position in the hierarchy, code set). MedCoder-derived: a reading MedCoder computes from those facts; it is not itself a rule. How to read the labels

Can these codes be reported together?

Informational

Excludes2 relationship

L23.8
Allergic contact dermatitis due to other agents
↔
H60.5
Acute noninfective otitis externa

What we found

Yes, when both are documented.L23.8 carries an Excludes2 note covering H60.5: “eczema of external ear (H60.5-)”

Excludes2 marks distinct conditions — both may be reported when both are documented.

What to review

Report both only when the documentation supports both conditions; otherwise report the one documented.

Guide: Excludes1 vs Excludes2Check these on a claim

Why it matters

An Excludes2 note means the excluded condition is not part of the code above it, but a patient can have both. Report both when both are documented.

Source / rule

CMS ICD-10-CM tabular instructional notes

Official guidance behind these answers

  • Section I.A.12.b — Excludes2 · applies to: Excludes2

    A type 2 Excludes note represents “Not included here.” An excludes2 note indicates that the condition excluded is not part of the condition represented by the code, but a patient may have both conditions at the same time. When an Excludes2 note appears under a code, it is acceptable to use both the code and the excluded code together, when appropriate.

    ICD-10-CM Official Guidelines FY2027

Quoted from the ICD-10-CM Official Guidelines for Coding and Reporting in effect for the release shown. The tabular notes above are the code-level instruction; these sections are the convention that says how such a note is applied. Source document (CMS PDF) · Release and checksum

Side by side

H60.5Acute noninfective otitis externaL23.8Allergic contact dermatitis due to other agents
Billing statusNon-billable header

Report instead: H60.501, H60.502, H60.503, H60.509, H60.511

Non-billable header

Report instead: L23.81, L23.89

ClassificationH60-H95 — Diseases of the Ear and Mastoid Process (H60-H95)L00-L99 — Diseases of the Skin and Subcutaneous Tissue (L00-L99)
DefinitionAcute noninfective otitis externa is a non-billable ICD-10-CM category code (H60.5).Allergic contact dermatitis due to other agents is a non-billable ICD-10-CM category code (L23.8).
Excludes1—
allergy NOS (T78.40)
contact dermatitis NOS (L25.9)
dermatitis NOS (L30.9)
Excludes2—
dermatitis due to substances taken internally (L27.-)
dermatitis of eyelid (H01.1-)
diaper dermatitis (L22)
eczema of external ear (H60.5-)
irritant contact dermatitis (L24.-)
perioral dermatitis (L71.0)
radiation-related disorders of the skin and subcutaneous tissue (L55-L59)
chronic (childhood) granulomatous disease (D71-)
dermatitis gangrenosa (L08.0)
dermatitis herpetiformis (L13.0)
dry skin dermatitis (L85.3)
factitial dermatitis (L98.1)
stasis dermatitis (I87.2)

Notes are the code’s own tabular entry, quoted as published. A note that names the other code is the one the verdict above rests on.

Derived from the official CMS ICD-10-CM tabular data (FY2027). A coding-rule comparison, not billing advice: payer-specific edits and medical-necessity policy are outside its scope. All data sources