Contractor Medical Directors have received an increasing number of questions regarding the appropriate CPT/HCPCs code reporting for the treatment of benign hyperkeratotic lesions, commonly known as corns and calluses.

CPT® Reporting: Paring vs. Shaving

A common area of confusion is whether removal of a corn or callus should be reported as paring/cutting or as shaving.

CPT® codes 11055-11057 describe the paring or cutting of benign hyperkeratotic lesions (e.g., corns and calluses) and are generally the appropriate codes when these lesions are removed.

In contrast, CPT® codes 11300-11313 describe the shaving of epidermal or dermal lesions. The CPT® Codebook defines shaving as:

"The sharp removal by transverse incision or horizontal slicing to remove epidermal and dermal lesions without a full-thickness dermal excision."

These codes were not designed to report the treatment of corns, calluses, or other benign hyperkeratotic lesions.

The distinction was further clarified in the March 2025 CPT® Assistant Coding Brief, which states that it is not appropriate to report CPT® codes 11300-11313 for the paring and/or cutting of benign hyperkeratotic lesions such as corns, calluses, and punctate keratoses.

Providers should also be aware that coding a service correctly does not automatically equate to Medicare coverage.

Under 42 CFR §411.15, routine foot care is generally excluded from Medicare coverage. Examples of routine foot care include:

• Cutting or removal of corns and calluses
• Trimming of nails
• Routine hygienic foot care
• Preventive maintenance care ordinarily considered self-care
• Services performed in the absence of a localized illness, injury, or symptoms involving the feet

Routine Foot Care Exceptions

Medicare does recognize limited exceptions to the routine foot care exclusion. See References below for further guidance.

Providers should understand that documenting a diagnosis such as ICD-10 code L84 (corns and callosities) or listing a diagnosis that appears in an LCD does not by itself establish Medicare coverage or medical necessity. Likewise, payment and coverage are not synonymous.

The Medicare Benefit Policy Manual states that the foot care exclusion is based on the nature of the service provided. Routine foot care services remain noncovered unless there is convincing evidence that treatment by a nonprofessional would be hazardous because of an underlying systemic disease or another qualifying condition.

In addition, the presence of a diagnosis alone does not establish the severity of a patient's condition or demonstrate that Medicare coverage requirements have been met. Medical records should support the patient's clinical circumstances, the medical necessity of the service, and any applicable coverage exception.

In summary

• Corns and calluses are benign hyperkeratotic lesions and are generally reported with CPT® codes 11055-11057.
• CPT® codes 11300-11313 (shaving of epidermal or dermal lesions) should not be used to report the paring or cutting of corns and calluses.
• Routine foot care is generally excluded from Medicare coverage.
• A diagnosis alone does not guarantee coverage.
• Documentation must support medical necessity and any applicable exception to the routine foot care exclusion.

References:

• CFR 411.15(l) Particular services excluded from coverage, (l) Foot care
• Medicare Benefit Policy Manual (MBPM), Chapter 15, Section 290, Foot Care
• CMS Medicare Learning Network (MLN) guidance on Podiatry Services
• Noridian Billing and Coding Article (A57954): Routine Foot Care
• National Coverage Determination (NCD) 70.2.1, Services for the Diagnosis and Treatment of Diabetic Sensory Neuropathy with Loss of Protective Sensation
• Noridian Local Coverage Determination (LCD) (L38902): Wound and Ulcer Care
• Noridian Billing and Coding Article (A57161): Benign Skin Lesion Removal (Excludes Actinic Keratosis and Mohs Surgery)
• AMA CPT® Assistant - 2025 Issue 3 (March) Coding Brief: Benign Hyperkeratotic Lesions Paring/Cutting vs Epidermal & Dermal Lesions Shaving
• Jurisdiction F Part B Podiatry webpage

Disclaimer: This article is intended for educational purposes only. It does not create, modify, or supersede Medicare statutes, regulations, National Coverage Determinations, Local Coverage Determinations, or CMS manual instructions. Coverage and payment determinations are made on a claim-by-claim basis in accordance with all applicable Medicare requirements.