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Sequencing

FY2027 · CURRENT

Intermediate

Reviewed October 1, 2026

Code First, Use Additional Code, and Code Also: What Each Note Requires, and Which Ones Set the Order

Part ofSequencing · step 2 of 4 · Read nextThe “With” Convention: When ICD-10-CM Presumes Two Conditions Are Related

Editorial explanation — not an official CMS/CDC rule. Official coding instructions and source material are identified below. How to read the labels

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 28, 2026 · All releases and sources

Quick answer · MedCoder editorial

Code First and Use Additional Code are two halves of one sequencing instruction: the code carrying Code First goes second, after its underlying condition; the code carrying Use Additional Code goes first, with the secondary code after it. Code Also means a second code may be needed to describe the condition fully, but it gives no sequencing direction — the order depends on the encounter.

Jump to the decision rule ↓

What decides the answer?

  • Which of the three notes the code carries
  • Whether the underlying or secondary condition the note names is documented
  • For a Code Also pair, the reason for the encounter — the note itself sets no order

Why it matters

Three notes, two jobs

The tabular uses three instructional notes that all say “you may need another code.” Two of them also say which code goes first; one does not. That is the whole distinction, and the FY 2027 tabular carries roughly 360 Code First blocks, 850 Use Additional Code blocks and 330 Code Also blocks, so it comes up on most pages.

NoteSits atAsks forSets the order?Defined in
Code FirstThe code that must go second — a manifestation, or any condition with an underlying causeThe underlying condition, sequenced before this codeYesI.A.13, I.B.7
Use Additional CodeThe code that goes first — an etiology, or any condition a secondary code helps describeA secondary code after this one, “if known”YesI.A.13, I.B.7
Code AlsoEither member of a pair that together describe the conditionA second code, when applicableNo — “depends on the circumstances of the encounter”I.A.17

Code First and Use Additional Code: one rule written at both ends

The two notes were designed as a pair. Section I.A.13 introduces them for the etiology/manifestation convention:

Official source

“Wherever such a combination exists, there is a ‘use additional code’ note at the etiology code, and a ‘code first’ note at the manifestation code. These instructional notes indicate the proper sequencing order of the codes, etiology followed by manifestation.”

So the same rule is written twice, once at each code. D63.1, Anemia in chronic kidney disease, carries “Code First underlying chronic kidney disease (CKD) (N18.-)”; category N18 is the code that leads. The manifestation guide linked below walks the full convention, including the “in diseases classified elsewhere” codes that can never be principal.

The same section then says the pair is not limited to that convention:

Official source

“‘Code first’ and ‘Use additional code’ notes are also used as sequencing rules in the classification for certain codes that are not part of an etiology/ manifestation combination.”

Section I.B.7 spells out what each note means outside the convention:

Official source

“‘Use additional code’ notes are found in the Tabular List at codes that are not part of an etiology/manifestation pair where a secondary code is useful to fully describe a condition. The sequencing rule is the same as the etiology/manifestation pair, ‘use additional code’ indicates that a secondary code should be added, if known.”

Official source

“‘Code first’ notes are also under certain codes that are not specifically manifestation codes but may be due to an underlying cause. When there is a ‘code first’ note and an underlying condition is present, the underlying condition should be sequenced first, if known.”

Two phrases matter: if known, and, for Use Additional Code, useful to fully describe. A Use Additional Code note is not a demand for a code that the record does not support — J45, Asthma, asks for tobacco exposure or dependence codes only when they apply. And the Guidelines’ own I.B.7 example is the organism: a bacterial infection outside chapter 1 carries a Use Additional Code note for B95 or B96 “to identify the bacterial organism causing the infection.”

A Use Additional Code note can ask for more than one code

I13.0 carries two: “Use additional code to identify type of heart failure (I50.-)” and “Use additional code to identify stage of chronic kidney disease (N18.1-N18.4, N18.9).” I13.0 leads, and both secondary codes follow. Category I50 carries the mirror-image Code First for heart failure due to hypertension with CKD (I13.-).

The “if applicable” variant

Official source

“‘Code, if applicable, any causal condition first’ notes indicate that this code may be assigned as a principal diagnosis when the causal condition is unknown or not applicable. If a causal condition is known, then the code for that condition should be sequenced as the principal or first-listed diagnosis.”

This is the softer Code First. Where a plain Code First note marks a code that goes second whenever its cause is present, the “if applicable” form leaves the code free to lead when there is no cause to name.

Code Also: a second code, but no order

Official source

“A ‘code also’ note instructs that two codes may be required to fully describe a condition, but this note does not provide sequencing direction. The sequencing depends on the circumstances of the encounter.”

That is the entire definition, and it is exactly what Code Also lacks compared with the pair above. The tabular writes the note at both members when the relationship is symmetrical: I34.0, Nonrheumatic mitral insufficiency, carries “Code also, if applicable: nonrheumatic mitral (valve) annulus calcification (I34.81),” and I34.81 carries “Code also, if applicable: nonrheumatic mitral (valve) insufficiency (I34.0) / nonrheumatic mitral (valve) stenosis (I34.2).” Neither is the underlying cause of the other, so neither note can say which goes first — the one chiefly responsible for the encounter leads, by the ordinary principal / first-listed test.

Category J44 shows the note pointing one way: “Code also type of asthma, if applicable (J45.-).” A COPD patient with a documented asthma type gets both codes; which leads depends on what the encounter was for.

The trap is reading Code Also as if it were Code First. Claim Check reports Code Also relationships as a separate class from the sequencing notes precisely because the correct response is different: for Code First or Use Additional Code, the tool is checking an order; for Code Also, it is checking only that the second code was considered.

Examples

Worked examples

  1. Anemia documented as due to stage 3a chronic kidney disease. D63.1 carries Code First for N18.-: N18.31 first, D63.1 second. The order is fixed by the note.
  2. Hypertensive heart and kidney disease with chronic systolic heart failure and stage 4 CKD. I13.0 carries two Use Additional Code notes: I13.0 first, then I50.22 and N18.4. The combination code leads; both secondaries follow it.
  3. Nonrheumatic mitral insufficiency with annulus calcification. I34.0 and I34.81 carry reciprocal Code Also notes: both I34.0 and I34.81 are reported, in whichever order the encounter’s circumstances dictate. Neither note decides.

Practice

Practice scenarios

Scenario 1

Anemia documented as due to stage 3a chronic kidney disease.

Coding question
Which code leads?
Decision
N18.31 first, D63.1 second. The order is fixed by the note.
Why
D63.1 carries “Code First underlying chronic kidney disease (CKD) (N18.-)”; a Code First note marks the code that goes second.
Documentation check
That the anemia is documented as due to the CKD, and the CKD stage.

Scenario 2

Nonrheumatic mitral insufficiency with annulus calcification, both documented.

Coding question
Does the tabular set an order between I34.0 and I34.81?
Decision
No. Both are reported; the reason for the encounter decides which leads.
Why
The two codes carry reciprocal Code Also notes, and Section I.A.17 says a Code Also note gives no sequencing direction.
Documentation check
That both conditions are documented, and which one occasioned the encounter.

Each scenario restates one of the worked examples above in decision form; none adds a clinical fact or a code the example does not already assign.

Decision rule

Decision framework

IF the code you are on carries…THEN…
Code First, and the underlying condition is documentedSequence the underlying condition first; this code follows
Code First on an “in diseases classified elsewhere” codeThis code can never be principal or first-listed; it must follow the underlying condition
“Code, if applicable, any causal condition first,” and no causal condition is knownThis code may be principal or first-listed
Use Additional Code, and the secondary condition is documentedThis code leads; add the secondary code after it
Use Additional Code, and the secondary condition is not documentedReport this code alone — the note applies “if known”
Code Also, and the second condition is documentedReport both; sequence by the circumstances of the encounter — the note gives no order
Code Also, and the second condition is not presentReport this code alone — the note says “may be required”

How to apply it

How to apply the rule

  1. Read every instructional note at the code in hand, in the Tabular.
  2. Code First: sequence the named underlying condition before this code when it is documented; an “in diseases classified elsewhere” code can never lead.
  3. Use Additional Code: this code leads; add the secondary code after it if the record supports it (“if known”).
  4. Code Also: report the second code when the condition is documented; sequence by the circumstances of the encounter.
  5. “Code, if applicable, any causal condition first”: this code may lead when no causal condition is known.

Common mistakes

Common mistakes

  • Treating Code Also as if it fixed the order.
  • Adding the Use Additional code without documentation of the secondary condition.
  • Sequencing a Code First code ahead of its documented underlying condition.
  • Assuming Code First appears only on manifestation codes — I50 and D63 are examples where it appears elsewhere.

Documentation matters

Documentation that changes the coding

  • Whether the underlying condition a Code First note names is documented.
  • Whether the secondary condition a Use Additional Code note names is documented.
  • Which condition was the reason for the encounter — the only sequencing key a Code Also pair has.

FAQ

What is the difference between Code First and Use Additional Code?

They are two halves of the same sequencing rule, written at opposite ends of a pair. Code First sits at the code that must go second and names the underlying condition to sequence before it; Use Additional Code sits at the code that goes first and names the secondary code to add after it, if known.

Does a Code Also note tell me which code goes first?

No. Section I.A.17 states that a Code Also note instructs that two codes may be required to fully describe a condition, but does not provide sequencing direction; the sequencing depends on the circumstances of the encounter.

Do I have to assign the code a Use Additional Code note asks for?

Only when the record supports it. Section I.B.7 says the note indicates that a secondary code should be added “if known.” If the secondary condition — the organism, the tobacco exposure, the heart-failure type — is not documented, the primary code is reported alone.

Are Code First notes only found on manifestation codes?

No. Section I.A.13 says Code First and Use Additional Code notes are also used as sequencing rules for codes that are not part of an etiology/manifestation combination, and Section I.B.7 adds that Code First appears under codes that are not manifestation codes but may be due to an underlying cause. Category I50, Heart failure, is an example.

What does “Code, if applicable, any causal condition first” mean?

It is the conditional form of Code First. The code may be assigned as the principal diagnosis when the causal condition is unknown or not applicable; when a causal condition is known, that condition is sequenced as the principal or first-listed diagnosis instead.

Code set release

This guide was verified against ICD-10-CM FY2027, effective October 1, 2026.

Code relationships

RelationshipAtNamesNote
code-firstD63.1N18.- (underlying chronic kidney disease)
use-additionalI13.0I50.- (type of heart failure); N18.1-N18.4, N18.9 (stage of CKD)
code-firstI50I11.0; I13.-; I97.13-; I09.81; O00-O07, O08.8; O75.4
code-alsoI34.0I34.81 (nonrheumatic mitral annulus calcification), if applicable
code-alsoI34.81I34.0 (insufficiency); I34.2 (stenosis), if applicable
code-alsoJ44J45.- (type of asthma), if applicable

Relationships are quoted from the FY tabular notes and Official Guidelines the guide cites; none are inferred.

Relationships are quoted from the tabular notes and Official Guidelines sections the guide cites; the wording of each row is MedCoder’s.

Compare these pairs

Each pair below is one the tabular notes link; its Compare page quotes the note and says whether the two can be reported together.

Check these codes on a claim →

Authoritative sources

Applies to FY2027 ICD-10-CM

Verified against the FY 2027 ICD-10-CM Official Guidelines (Sections I.A.13, I.A.17 and I.B.7) and the FY 2027 tabular notes at D63.1, N18, I13.0, I50, I34.0, I34.81, J44, E11 and K29.0.

  • ICD-10-CM Official Guidelines for Coding and Reporting, FY 2027 (Section I.A.13, Etiology/manifestation convention)
  • ICD-10-CM Official Guidelines for Coding and Reporting, FY 2027 (Section I.A.17, “Code also” note)
  • ICD-10-CM Official Guidelines for Coding and Reporting, FY 2027 (Section I.B.7, Multiple coding for a single condition)
  • FY 2027 ICD-10-CM Tabular List (D63.1, N18, I13.0, I50, I34.0, I34.81, J44, E11, K29.0)

Official guidance cited

The Official Guidelines sections this guide quotes or applies, by heading. Passages set as quotations above are the sections’ own words; the surrounding text is MedCoder’s reading of them.

  • Section I.A.13 — Etiology/manifestation convention (“code first”, “use additional code” and “in diseases classified elsewhere” notes)
  • Section I.B.7 — Multiple coding for a single condition
  • Section I.A.17 — “Code also ” note

Source document (CMS PDF) · Release and checksum

Passages set as quotations are verbatim official text from the sources listed. Surrounding explanation, decision tables and examples are MedCoder’s editorial reading of those sources and are not official statements. Examples are illustrative; they assign no code to any real patient.

Coder Takeaway: Code First and Use Additional Code are one sequencing rule written at both ends — underlying condition first, then the other, if known. Code Also asks for a second code and sets no order.

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Applicable code set: FY2027. Published September 3, 2026; last updated October 1, 2026; last reviewed October 1, 2026.