The Complete Guide to ICD-10 Coding Guidelines

Based on Official CMS/CDC Guidelines
Updated for FY2026
Written by Certified Coders

ICD-10-CM (International Classification of Diseases, Tenth Revision, Clinical Modification) is the standard diagnostic coding system used in the United States for medical claims, quality reporting, and public health surveillance. Understanding and correctly applying ICD-10 coding guidelines is essential for healthcare organizations to ensure accurate documentation, proper reimbursement, and regulatory compliance.

This comprehensive guide covers all essential ICD-10 coding rules, conventions, and best practices that every medical coder, clinical documentation improvement (CDI) specialist, and healthcare professional should know. Whether you're preparing for certification, auditing encounters, or implementing coding compliance programs, this resource provides the foundation you need.

Select Guideline Year

Guidelines are updated annually. Select the fiscal year that matches your date of service:

FY2026 (Current) FY2025

Understanding ICD-10 Coding Guidelines

The ICD-10-CM Official Guidelines for Coding and Reporting are developed by the cooperating parties: the American Hospital Association (AHA), the American Health Information Management Association (AHIMA), CMS, and the National Center for Health Statistics (NCHS). These guidelines are updated annually to reflect changes in medical practice and coding conventions.

The guidelines are organized into four sections:

  1. Section I: Conventions, general coding guidelines, and chapter-specific guidelines
  2. Section II: Selection of principal diagnosis (inpatient)
  3. Section III: Reporting additional diagnoses (inpatient)
  4. Section IV: Diagnostic coding and reporting guidelines for outpatient services

Code First / Etiology-Manifestation Convention

Certain conditions have both an underlying etiology and multiple body system manifestations due to the underlying etiology. For such conditions, the ICD-10-CM has a coding convention that requires the underlying condition be sequenced first, if applicable, followed by the manifestation. Wherever such a combination exists, there is a "use additional code" note at the etiology code, and a "code first" note at the manifestation code. These instructional notes indicate the proper sequencing order of the codes: etiology followed by manifestation.

Key Principle

Manifestation codes with "in diseases classified elsewhere" in the title are never permitted to be used as first-listed or principal diagnosis codes. They must be used in conjunction with an underlying condition code and must be listed following the underlying condition.

In most cases, manifestation codes will have in the code title "in diseases classified elsewhere." Codes with this title are a component of the etiology/manifestation convention. The code title indicates that it is a manifestation code. There are also manifestation codes that do not have "in diseases classified elsewhere" in the title. For such codes, there is a "use additional code" note at the etiology code and a "code first" note at the manifestation code, and the rules for sequencing apply.

Alphabetic Index Structure

In addition to the notes in the Tabular List, these conditions also have a specific Alphabetic Index entry structure. In the Alphabetic Index, both conditions are listed together with the etiology code first followed by the manifestation codes in brackets. The code in brackets is always to be sequenced second.

Example: Dementia with Parkinson's Disease

An example of the etiology/manifestation convention is dementia with Parkinson's disease. In the Alphabetic Index, a code from category G20 is listed first, followed by code F02.80 or F02.81- in brackets. A code from category G20- represents the underlying etiology (Parkinson's disease) and must be sequenced first, whereas codes F02.80 and F02.81- represent the manifestation of dementia in diseases classified elsewhere, with or without behavioral disturbance.

"Code first" and "Use additional code" notes are also used as sequencing rules in the classification for certain codes that are not part of an etiology/manifestation combination.

Learn more about the Code First Rule →

Use Additional Code Convention

The Use Additional Code note indicates that a secondary code should be added to provide more complete information about a condition. Unlike Code First, this instruction appears on the etiology code, directing the coder to add manifestation or other related codes.

Common scenarios requiring additional codes include:

  • Infectious agents causing diseases (use additional code to identify the organism)
  • Conditions with associated manifestations
  • External causes of morbidity
  • Tobacco use, alcohol use, or BMI as applicable

Learn more about Use Additional Code →

Excludes1 vs Excludes2

The ICD-10-CM has two types of excludes notes. Each type of note has a different definition for use, but they are all similar in that they indicate that codes excluded from each other are independent of each other.

Excludes1 - "NOT CODED HERE!"

A type 1 Excludes note is a pure excludes note. It means "NOT CODED HERE!" An Excludes1 note indicates that the code excluded should never be used at the same time as the code above the Excludes1 note. An Excludes1 is used when two conditions cannot occur together, such as a congenital form versus an acquired form of the same condition.

Exception to Excludes1

An exception to the Excludes1 definition is the circumstance when the two conditions are unrelated to each other. If it is not clear whether the two conditions involving an Excludes1 note are related or not, query the provider.

Example of Excludes1 Exception

Code F45.8 (Other somatoform disorders) has an Excludes1 note for "sleep related teeth grinding (G47.63)" because "teeth grinding" is an inclusion term under F45.8. Only one of these two codes should be assigned for teeth grinding. However, psychogenic dysmenorrhea is also an inclusion term under F45.8, and a patient could have both this condition and sleep related teeth grinding. In this case, the two conditions are clearly unrelated to each other, and so it would be appropriate to report F45.8 and G47.63 together.

Excludes2 - "NOT INCLUDED HERE"

A type 2 Excludes note represents "Not included here." An Excludes2 note indicates that the condition excluded is not part of the condition represented by the code, but a patient may have both conditions at the same time. When an Excludes2 note appears under a code, it is acceptable to use both the code and the excluded code together, when appropriate.

Learn more about Excludes1 vs Excludes2 →

Specificity Requirements

ICD-10-CM requires codes to be reported to the highest level of specificity documented in the medical record. This includes:

  • Anatomical site: Specific body location
  • Severity: Mild, moderate, severe
  • Episode of care: Initial, subsequent, sequela
  • Trimester: For obstetric codes

Using unspecified codes when more specific information is available in the documentation can lead to claim denials, quality measure issues, and audit findings.

Learn more about Specificity Rules →

Laterality

Many ICD-10-CM codes include laterality to specify which side of the body is affected:

  • Right
  • Left
  • Bilateral
  • Unspecified (only when documentation doesn't specify)

Laterality is particularly important for conditions affecting paired organs and structures such as eyes, ears, lungs, kidneys, arms, and legs. When laterality is documented, the appropriate laterality code must be assigned.

Learn more about Laterality Rules →

Combination Codes

Combination codes are single codes that classify:

  • Two diagnoses
  • A diagnosis with an associated secondary process (manifestation)
  • A diagnosis with an associated complication

When a combination code exists that accurately identifies both the diagnostic conditions or a condition with an associated complication, only the combination code should be assigned. Multiple codes should not be used when a combination code clearly identifies all elements documented in the diagnosis.

Learn more about Combination Codes →

Mutual Conflicts and Code Validation

Beyond the official coding conventions, coders must also be aware of mutual conflicts between codes. These are situations where two codes in the same encounter create logical or clinical inconsistencies:

Gender Conflicts

Certain diagnosis codes are specific to one gender. Coding a male-only condition for a female patient (or vice versa) represents a gender conflict that will likely result in claim rejection.

Learn more about Gender Conflicts →

Active vs History Conflicts

A patient cannot have both an active condition and a personal history of that same condition in the same encounter. For example, coding both active breast cancer and history of breast cancer creates a conflict.

Learn more about Active vs History Conflicts →

Other Conflict Types

  • Acquired vs Congenital: Conditions that cannot be both acquired and congenital
  • Symptom vs Diagnosis: When a definitive diagnosis explains the symptom
  • Mental Health Conflicts: Mutually exclusive psychiatric diagnoses

Staying Current with Annual Updates

ICD-10-CM codes and guidelines are updated annually, with changes typically effective October 1 each year. Staying current with these updates is essential for:

  • Accurate claim submission
  • Proper reimbursement
  • Quality measure compliance
  • Audit readiness

View ICD-10 Updates by Year →

Tools for ICD-10 Validation

Given the complexity of ICD-10 guidelines and the numerous rules that must be applied simultaneously, automated validation tools have become essential for coding compliance. Validate against ICD 10 CM coding guidelines (FY2026) using our free Code Auditor, which checks encounter-level codes against all official rules. Need to find a specific diagnosis? Look up ICD 10 CM codes by keyword or description. The auditor validates against these rules:

  • Code First / Use Additional Code conventions
  • Excludes1 validations
  • Specificity and Laterality requirements
  • Combination code opportunities
  • Gender, Active/History, and other mutual conflicts

Audit ICD-10 Codes Against Official Guidelines

Check up to 30 codes per encounter against ICD 10 CM official guidelines for 2024-2026.

Validate ICD 10 Codes Free

Look up ICD 10 CM codes to find the right diagnosis codes before validation.

Frequently Asked Questions

ICD-10-CM coding guidelines are official rules published by CMS and CDC that govern how diagnosis codes should be selected and sequenced. These guidelines ensure consistent, accurate medical coding across healthcare organizations and are essential for proper reimbursement, quality reporting, and public health data collection.

Certain conditions have both an underlying etiology and multiple body system manifestations. ICD-10-CM requires the underlying condition be sequenced first, followed by the manifestation. When you see a "code first" note at a manifestation code and a "use additional code" note at the etiology code, the etiology must be listed first. Manifestation codes with "in diseases classified elsewhere" in the title can never be first-listed diagnoses. Learn more about Code First.

Excludes1 means "NOT CODED HERE!" - the code excluded should never be used at the same time as the code above the note. It's used when two conditions cannot occur together (e.g., congenital vs acquired). However, there's an exception: if the two conditions are clearly unrelated, both codes may be reported. Excludes2 means "NOT INCLUDED HERE" - the excluded condition is not part of the current code, but both codes may be assigned together when appropriate. Learn more about Excludes notes.

Laterality specifies which side of the body is affected (right, left, or bilateral). Many ICD-10 codes require laterality designation for accurate documentation. Coding to the highest level of specificity, including laterality, is required when the information is available in the medical record. Learn more about Laterality.

Combination codes are single codes that classify two diagnoses, a diagnosis with an associated secondary process, or a diagnosis with an associated complication. Using a combination code when available is more accurate and efficient than coding each condition separately. Learn more about Combination Codes.

IC

ICD10 Guideline Editorial Team

Certified Medical Coding Professionals

Our team includes AHIMA-certified coding professionals with years of experience in healthcare coding, auditing, and compliance. We're committed to providing accurate, up-to-date ICD-10 coding guidance.

Put These Guidelines Into Practice

Use our free ICD-10 Code Auditor to validate encounter codes against all official guidelines instantly.