Telehealth billing is not one set of rules — it is a dozen sets of rules that change every quarter. The place of service code and modifiers you use depend on the payer, the service type, and where the patient is located during the session.

The basics

Place of Service codes for telehealth

  • POS 02 — Telehealth provided other than in the patient’s home
  • POS 10 — Telehealth provided in the patient’s home

Which one to use: If the patient is at home (their residence), use POS 10. If the patient is at another location (a workplace, a friend’s house, a hotel), use POS 02.

Common modifiers

  • 95 — Synchronous telehealth session (real-time audio/video)
  • GT — Via interactive audio and video (some payers use this instead of 95)
  • GQ — Via asynchronous telecommunications system (store-and-forward)

The key rule: Not all payers accept all modifiers. Using the wrong modifier is the most common cause of telehealth claim denials.

Payer-specific requirements

Medicare

  • POS 10 for patients at home (effective 2024)
  • Modifier 95 for real-time sessions
  • Audio-only sessions use modifier 93 and specific CPT codes (98966–98968)
  • No geographic restrictions (permanent flex from COVID-era rules)

UnitedHealthcare

  • POS 02 or POS 10 depending on patient location
  • Modifier 95 for synchronous sessions
  • GT accepted as alternative to 95
  • Some plans require prior authorization for telehealth

Aetna

  • POS 10 for patients at home
  • Modifier 95 required
  • Store-and-forward not covered for most mental health services
  • Telehealth parity applies — same reimbursement as in-person

Cigna

  • POS 10 for patients at home
  • Modifier 95 or GT accepted
  • Some plans have network restrictions for telehealth
  • Audio-only coverage varies by plan

BCBS (varies by state)

  • Rules vary significantly by state and by plan
  • Most accept POS 10 and modifier 95
  • Some states have specific telehealth billing requirements
  • Always check the specific BCBS plan’s provider manual

What we do

When we onboard a mental health practice, we:

  1. Survey the patient base to determine who does telehealth and from where
  2. Map each payer’s telehealth requirements
  3. Set up the EHR to auto-assign the correct POS and modifier based on payer and session type
  4. Audit the first 30 days of telehealth claims to catch any issues

The goal is to make telehealth billing automatic and error-free, so the practice can focus on providing care.

Last verified: August 2026. Telehealth policies change frequently — always verify with the specific payer before billing.