HCPCS code E0273 – Bed board
E0273 is the HCPCS Level II code for a bed board, a rigid panel placed under a mattress to firm up the sleeping surface. Medicare doesn't pay for it. Policy article A52508 lists bed boards as noncovered because they are not primarily medical in nature.
When a patient needs one, agree the price with them in writing first. Bill Medicare with the GY modifier only when another payer needs a denial. Check the patient's Medicaid or commercial plan too, since those payers set their own rules.
- Level
- Level II
- Category
- E Durable medical equipment (DME)
- Code range
- E0250-E0373 Hospital beds and accessories
- Billable
- No
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Key takeaways
HCPCS code E0273 is the code for a bed board, a rigid panel placed under a mattress for firmness.
Medicare lists bed boards as noncovered because they are not primarily medical in nature, per policy article A52508.
No diagnosis, order or modifier makes E0273 payable by Medicare, so agree the price with the patient first.
Append the GY modifier when a secondary payer needs a Medicare denial before it pays.
Pressure pads and overlays bill in the E0181-E0199 range, never under E0273.
HCPCS code E0273 means a bed board under the mattress
HCPCS code E0273 describes a bed board, and Medicare treats it as noncovered. It sits in the E0250-E0373 range for hospital beds and accessories, one section of the full HCPCS Level II list. The official descriptor is just two words, Bed board.
A bed board is a rigid panel that sits under the mattress to make the sleeping surface firmer. It doesn’t relieve pressure on the skin. Pressure pads bill in a different range. A gel pad takes E0185, and an air pad takes E0197.
E0273 vs E0272 and E0274: Close codes, different outcomes
The E027x codes sit side by side, yet Medicare treats them very differently. Two are mattresses that can be covered. The other two are accessories that never are.
Pick the code from the product, not from the diagnosis. If the item goes on top of the mattress to relieve pressure, it isn’t E0273. Where a product has a PDAC coding decision, check it in the DMECS lookup before you bill.
The chart below follows that choice from the product to the claim.

For the neighbors, our guides to E0274 and E0271 walk through each one.
Pro Tip
If the chart calls for pressure relief, a bed board won’t meet that need. Ask the prescriber whether a support surface from the E0181-E0199 range fits the order instead.
Why Medicare won’t pay for an E0273 bed board
Medicare lists E0273 as noncovered in every DME MAC jurisdiction. The Hospital Beds and Accessories policy article (A52508) says a bed board is noncovered “since it is not primarily medical in nature.”
That article supports LCD L33820, which CGS and Noridian publish for the four DME MAC jurisdictions. The reasoning follows the DME definition. Equipment must mainly serve a medical purpose, and a firm board helps anyone on a soft bed.
So no diagnosis, order or modifier changes the Medicare outcome. Other payers set their own rules, so check the patient’s plan before you quote.
Which ICD-10 codes belong on an E0273 claim?
Use the diagnosis that explains why the prescriber ordered the board. Still, no ICD-10-CM code makes E0273 payable by Medicare. The diagnosis simply documents the order for any payer that reviews it.
Code to the highest specificity the chart supports. M54.5 has been invalid since October 1, 2021, so use M54.50, M54.51 or M54.59 instead.
How an E0273 claim moves from order to denial
A bed board claim follows a short, predictable path, from the prescriber’s order to the denial notice.
- The prescriber orders the bed board and records the reason in the chart.
- Your team confirms the product’s code, then checks the payer’s policy for E0273.
- You tell the patient in writing that Medicare won’t pay, and you quote your price.
- If the patient or a secondary payer needs a denial, you submit E0273 with the GY modifier.
- The claim goes to the DME MAC for the patient’s state, which denies the line.
- The patient receives a Medicare Summary Notice showing the denial.
- You send the denial to the secondary payer, or collect payment from the patient.
GY tells Medicare the item is statutorily excluded or meets no Medicare benefit definition. That description fits E0273. An ABN isn’t mandatory for an item Medicare never covers, although many suppliers issue one voluntarily.
Run this checklist before you submit E0273
Each check takes a minute. Together, they keep a noncovered line from turning into rework. Store the results with the claim, because cleaner claims management starts before submission.
- The product is a bed board, not a pressure pad, overlay or replacement mattress.
- Any PDAC coding decision for the product matches E0273.
- The prescriber’s order and the reason for the board are in the chart.
- The patient has signed a written notice agreeing to pay.
- You know why you’re billing Medicare at all, usually because a secondary payer wants the denial.
- The line carries the GY modifier, not KX.
- The secondary payer’s own policy on E0273 is checked and saved with the claim.
Common E0273 mistakes that cost you time
Most E0273 problems come from treating the board like a covered DME item.
- Using E0273 for an overlay. Pressure pads bill in the E0181-E0199 range. E0273 is a board only.
- Mixing it up with E0274. E0274 is an over-bed table. It is also noncovered, but it is a different item.
- Appending KX. KX attests that coverage criteria are met. A noncovered item has no criteria to meet.
- Hunting for a qualifying diagnosis. No ICD-10-CM code changes the Medicare outcome for a bed board.
- Skipping the patient notice. Without a signed cost agreement, collecting from the patient gets harder.
- Quoting a Medicare rate. Medicare sets no payment for E0273, so quote your own price.
For wider patterns across DME lines, a structured denial management process helps. Our medical billing compliance guide covers the audit side.
Keep bed board notices and orders on the patient record
Bed board billing is mostly paperwork. You need the order, the signed notice and, sometimes, the denial a secondary payer asks for.
Pabau, the practice management platform we build, stores signed digital forms on the patient’s record. So the cost notice is on file before the item ships, and your team can find it when a payer asks.

Keep patient notices signed and on file
Pabau’s digital forms collect patient signatures before an item ships and store them on the patient record. Your team can pull the notice whenever a payer asks for it.

Conclusion
Treat E0273 as a self-pay item from the first conversation. The code is simple, and the Medicare outcome is fixed.
Your effort belongs in two decisions. First, confirm the product is a board and not a pressure surface that may qualify for coverage. Second, decide whether a secondary payer needs a GY denial before you bill Medicare at all.
Get those right, and the claim stops creating rework. Book a demo to see how Pabau keeps signed patient notices ready for every payer request.
Continue your research
Billing the over-bed table too? HCPCS code E0274: Over-bed table billing guide walks through the same noncovered workflow for over-bed tables.
Replacing a hospital bed mattress instead? HCPCS code E0271: Innerspring mattress billing guide explains when Medicare pays for a replacement mattress on a patient-owned bed.
Is the item a pressure pad after all? HCPCS Code E0197: Air pressure pad billing guide covers a support surface that is often confused with a bed board.
Want fewer repeat denials across DME lines? Denial management in healthcare sets out root-cause tracking that stops the same error from recurring.
Need a plain overview of the billing cycle? What is medical billing explains how a claim moves from the visit to final payment.
Frequently asked questions
Does Medicaid cover a bed board under E0273?
It depends on the state. Medicaid programs write their own DME lists, and many treat bed boards as comfort items. Check the state’s DME manual or fee schedule before you deliver the board.
Does a Medicare Advantage plan pay for E0273?
Usually not as a standard benefit. Medicare Advantage plans must cover what Original Medicare covers, and Original Medicare excludes bed boards. A plan can still add extra benefits, so check the member’s Evidence of Coverage.
Is E0273 still a valid HCPCS code?
Yes. E0273 has been part of the HCPCS Level II set since January 1, 1989, and it remains active. Check the CMS quarterly HCPCS update each year, since descriptors and statuses can change.
Can a patient buy a bed board without a prescription?
Yes. Retail stores sell bed boards without an order. The prescriber’s order matters only when you plan to bill a payer, because that payer may ask to see it.



