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M54.5 vs S39.012

M54.5 (Low back pain) compared with S39.012 (Strain of muscle, fascia and tendon of lower back), 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. M54.5 carries an Excludes1 note covering S39.012: “low back strain (S39.012)”

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

M54.5Low back painS39.012Strain of muscle, fascia and tendon of lower back
Billing statusNon-billable header

Report instead: M54.50, M54.51, M54.59

Non-billable header

Report instead: S39.012A, S39.012D, S39.012S

ClassificationM00-M99 — Diseases of the Musculoskeletal System and Connective Tissue (M00-M99)S00-T88 — Injury, Poisoning and Certain Other Consequences of External Causes (S00-T88)
DefinitionLow back pain is a non-billable ICD-10-CM category code (M54.5).Strain of muscle, fascia and tendon of lower back is a non-billable ICD-10-CM category code (S39.012).
7th characterThe appropriate 7th character is to be added to each code from category S39
Includes
injuries to the abdominal wall
injuries to the anus
injuries to the buttock
injuries to the external genitalia

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