ICDcodes.org
FY2027

E02 vs E04

E02 and E04 can never be reported together. ICD-10-CM declares them mutually exclusive with an Excludes1 note, meaning the two conditions cannot occur in the same patient — so exactly one of them is correct for any given encounter.

The official note, declared on E04
iodine-deficiency related goiter (E00-E02)
E02

Subclinical iodine-deficiency hypothyroidism

Billable
Chapter 4
Endocrine, nutritional and metabolic diseases
Section
E00-E07
Indexed under
  • Hypothyroidism › subclinical, iodine-deficiency related (acquired)
  • Hypothyroidism › iodine-deficiency › subclinical (acquired)
  • Hypothyroidism › due to › iodine-deficiency, acquired › subclinical (acquired)
E04

Other nontoxic goiter

Not billable
Chapter 4
Endocrine, nutritional and metabolic diseases
Section
E00-E07

Excludes1 is not always absolute: where two conditions covered by the note are genuinely unrelated, CMS guidance permits reporting both. Document the reasoning rather than assuming it. More on Excludes1 vs Excludes2 · FY2027