K01 vs M26.3
K01 (Embedded and impacted teeth) compared with M26.3 (Anomalies of tooth position of fully erupted tooth or teeth), 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. K01 carries an Excludes1 note covering M26.3: “abnormal position of fully erupted teeth (M26.3-)”
Sole exception: when the two conditions are documented as unrelated to each other (ICD-10-CM Official Guidelines, Section I.A.12.a).
Yes, when both are documented. M26.3 carries an Excludes2 note covering K01: “embedded and impacted teeth (K01.-)”
Excludes2 marks distinct conditions — both may be reported when both are documented.
Side by side
| K01Embedded and impacted teeth | M26.3Anomalies of tooth position of fully erupted tooth or teeth | |
|---|---|---|
| Billing status | Non-billable header | Non-billable header |
| Classification | K00-K95 — Diseases of the Digestive System (K00-K95) | M00-M99 — Diseases of the Musculoskeletal System and Connective Tissue (M00-M99) |
| Definition | Embedded and impacted teeth is a non-billable ICD-10-CM category code (K01). | Anomalies of tooth position of fully erupted tooth or teeth is a non-billable ICD-10-CM category code (M26.3). |
Derived from the official CMS ICD-10-CM tabular data (FY2026). Not billing advice; verify sequencing rules for the encounter. All data sources