Key takeaways
S23.110A is the billable ICD-10-CM code for a traumatic T1/T2 subluxation at an initial encounter.
The code is not new. It has been active since October 1, 2015, and stays current in FY2026.
A traumatic subluxation needs S23.110A. A chiropractic subluxation finding without trauma belongs under M99.12 or M99.02.
The 7th character A means active treatment, so it can cover several visits, not only the first one.
Your note must state the T1/T2 level, the injury type, the mechanism, and the encounter type.
S23.110A is the billable ICD-10-CM code for a traumatic subluxation of the T1/T2 thoracic vertebra, initial encounter. A subluxation is a partial dislocation. The joint surfaces still touch, but they have shifted out of their normal position.
That word “traumatic” is where claims go wrong. Chiropractors and osteopaths use “subluxation” every day to describe a segment that moves poorly. That finding is a different thing, and it does not belong under S23.110A.
So the code hinges on two questions. Was there an injury? And is the patient still in active treatment? Answer of the coding follows, as the CMS ICD-10 coding guidelines set out.
What S23.110A covers, and when you can bill it
How a T1/T2 subluxation differs from a dislocation
A subluxation is partial. The T1 and T2 joint surfaces stay in contact, but their alignment is off. A dislocation is complete separation, and it carries its own code.
T1 and T2 sit at the cervicothoracic junction. The mobile neck meets the rib-braced thoracic cage there, so the segment takes a lot of load. Falls, tackles, and long hours over a desk all show up at this level.
Patients usually arrive with sharp upper back pain and limited rotation. Referred pain into the shoulder or arm is common too. Imaging is what separates a subluxation from a full dislocation. A positive Wright test points somewhere else, toward thoracic outlet involvement.
Why a chiropractic subluxation needs a different code
Chiropractic and osteopathic notes use “subluxation” for a segment that moves poorly. No trauma sits behind it. ICD-10-CM keeps those findings in the musculoskeletal chapter, well away from the injury chapter.
That split goes back to ICD-9. The old 739 series became M99.0-, while the old 839 series became S13, S23, and S33. Payers still read the two families that way, so the trauma question decides everything.
The 7th character decides which claim you send
Every code under S23.1 needs a 7th character. Without one, S23.110 is only a placeholder, and no payer will accept it. Three characters are valid here, and each describes a different point in the episode of care.
What counts as an initial encounter
Any visit where you are actively treating the injury counts. It is not limited to the patient’s first appointment anywhere, which surprises a lot of new coders.
Section I.C.19 of the ICD-10-CM Official Guidelines frames it that way. Say a patient switches to a new chiropractor three weeks after a fall. That visit is still an initial encounter, as long as active treatment carries on.
Move to D once care becomes routine follow-up. Save S for a lasting effect treated after the injury itself has healed.
Pro Tip
Review the 7th character at every billing cycle. A patient can move from A to D partway through a course of care. Billing A after that switch is an audit risk. Note the change in the chart on the day it happens.
Where S23.110A sits in the ICD-10-CM hierarchy
The code sits at the end of a short chain. Reading it top to bottom helps you spot when a neighboring code fits the chart better.
- Chapter 19: Injury, poisoning, and certain other consequences of external causes (S00-T88)
- Block S20-S29: Injuries to the thorax
- Category S23: Dislocation and sprain of joints and ligaments of thorax
- Subcategory S23.1: Subluxation and dislocation of thoracic vertebra
- Code S23.11: Subluxation and dislocation of T1/T2 thoracic vertebra
- Code S23.110: Subluxation of T1/T2 thoracic vertebra, still needs a 7th character
- Code S23.110A: Subluxation of T1/T2 thoracic vertebra, initial encounter
The parent code S23.11 holds both subluxation and dislocation at this level. Imaging is usually what tells them apart. The CDC ICD-10-CM web tool lets you walk the same chain on screen before you submit.
The Excludes2 note that sends you elsewhere
Category S23 carries an Excludes2 note. It names two injuries that are coded outside S23, even when they show up in the same patient.
- Dislocation or sprain of the sternoclavicular joint goes to S43.2- or S43.6-.
- A strain of a muscle or tendon of the thorax goes to S29.01-.
Excludes2 does not stop you using both codes. If your patient has a T1/T2 subluxation and a sternoclavicular sprain, code each one and document each one.
When S23.110A needs a second code
Subcategory S23.1 carries a “Code also” instruction. Two associated injuries get their own code whenever the chart documents them.
- An open wound of the thorax, coded from S21.-.
- A spinal cord injury, coded from S24.0- or S24.1-.
The note does not tell you which code leads. Follow your payer’s sequencing rules and put the condition that drove the encounter first.
Related codes you’ll reach for alongside S23.110A
S23.110A has close relatives at other levels and other encounter types. Picking a neighbor by mistake is easy, because several descriptors differ by a single digit.
A patient can have both a T1/T2 subluxation and a thoracic ligament sprain. In that case S23.110A and S23.3XXA can travel on one claim, as long as each has its own documented finding. The AAPC code lookup is a quick way to confirm a pairing.
Fractures are a separate family altogether. A burst fracture at T2 belongs in S22.0-, where codes such as S22.022G carry their own 7th-character rules. Nonunion later in that episode shifts the character again, as S22.049K shows.
Documentation that gets S23.110A paid
Payers look for four things in the note. Miss one and you invite a denial or a request for records.
- The level: the note has to say T1/T2. “Upper thoracic subluxation” supports only S23.100A.
- The injury type: subluxation, not a complete dislocation. Imaging showing partial displacement backs this up.
- The mechanism: how the injury happened, or the findings that confirm it. Restricted segmental motion and local tenderness at T1/T2 both count.
- The encounter type: the note has to show active treatment. A progress check with no intervention points to D instead.
Practices handling a steady flow of spinal injury claims usually fix this at intake rather than at appeal. Digital intake forms can prompt the clinician for the level, the mechanism, and the encounter purpose. That happens while the patient is still in the room.

One more rule catches teams out. The treating clinician owns the diagnosis, so the coder cannot infer T1/T2 from context. If the note does not say it, the coder has to query it. Structured note fields in patient record software stop that query happening at all.

Run this checklist before you submit
- Does the note name T1/T2, rather than “upper thoracic”?
- Is there a documented injury, rather than a biomechanical finding?
- Does imaging or the exam separate subluxation from dislocation?
- Was active treatment delivered at this visit?
- Have you added any open wound or spinal cord injury codes?
- Does the 7th character match the encounter type on the claim?
How the claim moves from note to payment
Knowing the route helps you see where S23.110A claims stall. Five steps sit between the treatment room and the remittance.
- The clinician documents the injury, the T1/T2 level, and the treatment given.
- The coder reads the note, assigns S23.110A, and adds any “Code also” companions.
- Billing pairs the diagnosis with the procedure codes for that visit.
- The claim goes out, and the payer checks that the diagnosis supports each procedure.
- Anything that looks off comes back as a denial or a request for records.
Step two is where most of the money is won or lost. Everything after it simply carries the coder’s decision forward.
The four mistakes that cause denials
- Coding S23.110A for a finding with no trauma behind it. M99.12 or M99.02 is the right home.
- Leaving the level vague, which drops the claim down to S23.100A.
- Keeping A on the claim after care has become routine follow-up.
- Dropping the 7th character, which makes S23.110 unbillable.
Software helps at the submission step rather than the coding one.
Claims management software validates insurer fields and tracks each claim’s status, so a rejection does not sit unnoticed for weeks. The coding judgment still belongs to your clinician and coder.
Which practices code T1/T2 subluxation most
Four settings account for most S23.110A claims. Each one runs into a different documentation risk.
- Chiropractic: this is the most common upper thoracic presentation. The risk is coding a non-traumatic finding as an injury. Chiropractic practice software can tie the diagnosis straight to the treatment note.
- Physical therapy: mobilization at T1/T2 sits well within scope. A physical therapy EMR keeps the therapist’s note aligned with the code that gets billed.
- Sports medicine: contact sports load this junction hard. Field notes often arrive days later, which pushes the claim out too.
- Orthopedics: post-trauma or post-surgical instability may need S23.110A alongside the procedure codes.
New practices feel this most keenly, because coding habits set early tend to stick. Anyone opening a physiotherapy clinic should agree the trauma test and the level rule before the first patient walks in.
Words in the chart that point to S23.110A
Clinicians rarely write the code descriptor word for word. All of these phrases map to S23.110A once trauma is documented.
- Subluxation of T1-T2 thoracic vertebra
- T1/T2 vertebral subluxation, initial visit
- Upper thoracic subluxation at T1-T2
- Thoracic spine subluxation, T1/T2 level, acute
- Partial dislocation of the T1/T2 vertebral joint
- Cervicothoracic junction subluxation, T1/T2
- Subluxed T1/T2 vertebra, active treatment
None of them map to S23.100A, because each one names the level. If a synonym turns up without a level, query the provider first. Keeping a medical coding cheat sheet at the desk speeds that check up.
Specificity also shapes what payers see in the data, a point ResDAC’s Medicare files guide explains well. Regular self-audits catch the drift early, which matters where state licensing rules already ask for periodic documentation reviews.
Pro Tip
Build a one-page crosswalk from your providers’ wording to the codes it supports. For spinal work, make level, injury type, trauma, and encounter status mandatory columns. Coders stop guessing, and provider queries drop.
How Pabau supports S23.110A documentation and billing
Plenty of practices split this work across three places. The clinical note lives in one system, the intake form in another, and the claim in a third. Details get retyped, and the level or the encounter type slips somewhere along the way.
Practice management software like Pabau keeps them together. Treatment notes, images, forms, and the diagnosis all sit on one patient record. Nothing has to be copied between systems, so what the clinician wrote is what the coder reads.
When the claim goes out, your biller works from that same record. Fewer records requests land on your desk, and the ones that do take minutes rather than an afternoon.

Keep spinal injury notes and claims in one place
Pabau holds the treatment note, the intake form, and the claim on a single patient record. Your coder reads exactly what the clinician wrote, so codes like S23.110A go out supported.
Conclusion
S23.110A is a simple code once you settle the trauma question. Ask it first, every time. A documented injury at T1/T2 fits the code, and a biomechanical finding does not.
The rest comes down to habit. Name the level and the injury type. Record what you treated. Then keep the 7th character in step with the episode of care. Do that and these claims stop coming back.
Want your notes and your claims working from the same record? Book a demo to see how Pabau supports chiropractic, physical therapy, and orthopedic billing.
Continue your research
Coding a dislocation rather than a subluxation? ICD-10 code S53.116D shows how the same 7th-character logic plays out at another joint.
Need a 7th character beyond A, D, and S? ICD-10 code S52.692R walks through the healing-status characters that fracture codes use.
Documenting an upper thoracic exam? Snapping scapula syndrome test covers the scapular findings that often sit alongside a T1/T2 presentation.
Ruling out a nerve root cause first? Crossed straight leg raise test explains how to record a positive result so the diagnosis holds up.
Building the treatment plan after the code? Home exercise program gives you a structure patients can follow between visits.
Frequently asked questions
Does S23.110A need an external cause code?
Not always. ICD-10-CM sets no national requirement for external cause reporting, so it depends on your payer and state. When the mechanism is known, a code from V00-Y99 strengthens the injury story. It also supports the trauma requirement behind S23.110A.
Which procedure codes usually appear with S23.110A?
In chiropractic, spinal manipulation codes 98940 to 98942 are the common pairing. Thoracic counts as one of the five spinal regions those codes measure. Physical therapy claims more often carry 97140 for manual therapy. Whichever you bill, the diagnosis has to support it.
Can I bill S23.110A if imaging looks normal?
Yes, provided the exam documents a traumatic subluxation and the mechanism is clear. Imaging helps, but it is not mandatory. Without documented trauma, a normal image plus a motion finding points to M99.12 or M99.02 instead.
Does S23.110A cover a rib or collarbone injury?
No. Category S23 excludes the sternoclavicular joint, which goes to S43.2- or S43.6-. Rib fractures sit in S22.3- and S22.4-. A strain of a thorax muscle or tendon belongs in S29.01-.
How long can a patient stay on S23.110A?
There is no fixed time limit. The 7th character A holds for as long as active treatment continues. Once visits become routine follow-up, switch to S23.110D and note the change in the chart.