Institutional providers may submit a taxonomy code on claims they submit to Medicare. Medicare does not use the taxonomy code for matching a provider’s NPI to the appropriate legacy identifier. Medicare uses other claims data for this purpose. Medicare does not use the taxonomy code for any other claims processing purpose. Payers other than Medicare may have requirements for taxonomy codes. Medicare will pass any taxonomy code submitted on a Medicare claim to our trading partners on crossover claims, to allow for the possibility that those payers may use it.
If an institutional provider chooses to submit taxonomy codes, the following table supplies the crosswalk from Medicare’s legacy identifier (the OSCAR number) to the appropriate taxonomy code based on the provider’s facility type:
OSCAR Provider Type SCAR Coding Taxonomy Code
Short-term (General and Specialty) Hospitals 0001-0879 *Positions 3-6 282N00000X
Critical Access Hospitals 1300-1399 * 282NC0060X
Long-Term Care Hospitals 2000-2299 * 282E00000X
Hospital Based Renal Dialysis Facilities 2300-2499* 261QE0700X
Independent Renal Dialysis Facilities 2500-2899* 261QE0700X
Rehabilitation Hospitals 3025-3099 * 283X00000X
Children’s Hospitals 3300-3399 * 282NC2000X
Psychiatric Hospitals 4000-4499 * 283Q00000X
Organ Procurement Organization (OPO) P in third Position 335U00000X
Psychiatric Unit M or S in third Position 273R00000X
Rehabilitation Unit R or T in third Position 273Y00000X
Hospital Based Satellite Renal Dialysis Facilities 3500-3699
Type of Bill code 72X + 261QE0700X + different zip code than any renal dialysis facility issued an OSCAR that is located on that hospital’s campus
Swing-Bed Unit U, W, Y, or Z in third Position
Type of Bill Code X8X (swing bed) with one of the following taxonomy codes to define the type of facility in which the swing bed is located
275N00000X if unit in a short-term hospital (U),
282E00000X if unit in a long-term care hospital (W), 283X00000X if unit in a rehab facility (Y),
282NC0060X if unit in a critical access hospital (Z)
