Billing basics
Place of service codes for therapy (11, 12, 02, 10)
Every superbill needs a place of service (POS) code. Most pediatric therapy practices only ever use four of them.

The four codes that matter
- POS 11 — Office: services in your clinic or office suite. The default for clinic-based practices.
- POS 12 — Home: services delivered in the patient's home, common for early-intervention-style and in-home ABA visits.
- POS 10 — Telehealth in the patient's home: the child attended teletherapy from home. Most pediatric teletherapy today is POS 10.
- POS 02 — Telehealth other than the patient's home: the child was at school, a clinic, or another site during the telehealth visit.
Why it matters on superbills
Payers price and adjudicate claims differently by setting; a mismatched POS is a common reason member-submitted claims bounce. If you saw the child in the clinic Monday and via teletherapy Thursday, those service lines carry different POS codes even on the same superbill.
School-based work billed privately (rare but real for some hybrid practices) generally uses POS 03 (school). If you deliver at a daycare or community site, POS 99 (other) with a written location note is the fallback — check payer conventions.
FAQ
What's the difference between POS 02 and POS 10?
POS 10 means the patient was in their home during the telehealth service; POS 02 means they were anywhere else. Plans adopted the split in 2022 and may reimburse them differently.
Do modifiers replace POS codes for telehealth?
No — modifiers like 95 supplement the POS code, they don't replace it. Many payers want both the telehealth POS and the 95 modifier on teletherapy lines.
More practice guides
Educational content only — not billing, legal, or tax advice. Verify payer policies and regulations for your state and situation.