FY2027
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Excludes1 pair

E03.0 vs P72.0

E03.0 and P72.0 are not coded together. ICD-10-CM declares them mutually exclusive with an Excludes1 note — the two conditions are not expected to occur together, so exactly one of them is normally correct for a given encounter. The Official Guidelines carve out one exception: if the two conditions are clearly unrelated to each other, both may be reported.

The official note, declared on E03.0
transitory congenital goiter with normal function (P72.0)
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 (nontoxic)
  • Goiter › congenital › diffuse
  • Goiter › congenital › parenchymatous
  • Hypothyroidism › congenital › with goiter (diffuse)
P72.0

Neonatal goiter, not elsewhere classified

BillableUnspecified
Chapter 16
Certain conditions originating in the perinatal period
Section
P70-P74
Use when the record says
  • Transitory congenital goiter with normal functioning
Indexed under
  • Goiter › neonatal NEC
  • Goiter › congenital › transitory, with normal functioning

These two codes sit in different chapters of the Tabular List, which is usually the clearest signal that they describe different underlying processes rather than different degrees of the same one.

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