FY2027
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Excludes1 pair

K14.0 vs K14.4

K14.0 and K14.4 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 K14.0
atrophic glossitis (K14.4)
K14.0

Glossitis

Billable
Chapter 11
Diseases of the digestive system
Section
K00-K14
Use when the record says
  • Abscess of tongue
  • Ulceration (traumatic) of tongue
Indexed under
  • Fede's disease
  • Gingivoglossitis
  • Glossitis (chronic superficial) (gangrenous) (Moeller's)
  • Moeller's glossitis
  • Riga disease (-Fede)
K14.4

Atrophy of tongue papillae

Billable
Chapter 11
Diseases of the digestive system
Section
K00-K14
Use when the record says
  • Atrophic glossitis
Indexed under
  • Bald tongue
  • Glazed tongue
  • Glossitis › atrophic
  • Glossodynia › exfoliativa
  • Papillitis › chronic lingual

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