ICDcodes.org
FY2027

E03.0 vs E04

E03.0 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
congenital goiter (NOS) (diffuse) (parenchymatous) (E03.0)
E03.0

Congenital hypothyroidism with diffuse goiter

Billable
Chapter 4
Endocrine, nutritional and metabolic diseases
Section
E00-E07
Use when the record says
  • Congenital parenchymatous goiter (nontoxic)
  • Congenital goiter (nontoxic) NOS
Indexed under
  • Goiter › congenital (plunging) (substernal)
  • Goiter › congenital › diffuse (plunging) (substernal)
  • Goiter › congenital › parenchymatous (plunging) (substernal)
  • Hypothyroidism › congenital › with goiter (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