2027 ICD-10-CM Diagnosis Code S39.002DUnspecified injury of muscle, fascia and tendon of lower back, subsequent encounter
S39.002D is a billable ICD-10-CM diagnosis code for unspecified injury of muscle, fascia and tendon of lower back, subsequent encounter. The 7th character D marks it as a subsequent encounter code, used during routine care in the healing or recovery phase. It is valid on HIPAA claims for fiscal year 2027 (October 1, 2026 through September 30, 2027) and groups to MS-DRG 949 through 950. The code is exempt from POA reporting. Coders also document this condition as injury of fascia of lower back. In AHRQ's Clinical Classifications Software (CCSR), this diagnosis falls under Injury to nerves, muscles and tendons, subsequent encounter.
Code Identity
Code Classification
Present on Admission (POA)Billing
S39.002D is exempt from POA reporting on inpatient claims to general acute care hospitals. Review the other POA exempt codes in Injuries to the abdomen, lower back, lumbar spine, pelvis and external genitals (S30-S39).
Approximate SynonymsGuidance
Alternate terms and clinical phrases that map to this code.
- Injury of fascia of lower back
- Injury of muscle and tendon of abdomen, lower back and pelvis
- Injury of muscle of lower back
- Injury of tendon of lower back
Coding GuidelinesGuidance
The appropriate 7th character is to be added to each code from block Other and unspecified injuries of abdomen, lower back, pelvis and external genitals (S39). Use the following options for the applicable episode of care:
- A - initial encounter
- D - subsequent encounter
- S - sequela
Source: ICD-10-CM Official Guidelines for Coding and Reporting, FY 2027, published by CMS and the National Center for Health Statistics.
Instructional NotesGuidance
Instructions from the official ICD-10-CM Tabular List that apply to S39.002D: its own notes plus those printed at S39, block S30-S39, and Chapter 19. A note printed at a category, block or chapter applies to every code under it.
Includes
Further defines, or gives examples of, the content of the category.
- injuries to the abdominal wall
- injuries to the anus
- injuries to the buttock
- injuries to the external genitalia
- injuries to the flank
- injuries to the groin
Excludes2
Not included here: the excluded condition is not part of this code, but a patient may have both, so both codes may be reported.
- sprain of joints and ligaments of lumbar spine and pelvis (S33.-)
Use Additional Code
Add a second code, after this one, to fully describe the condition.
- code to identify any retained foreign body, if applicable (Z18.-)
Code Also
A second code may be needed to fully describe the condition; the note gives no sequencing direction.
Notes
General instructions on how these codes are used.
- Use secondary code(s) from Chapter 20, External causes of morbidity, to indicate cause of injury. Codes within the T section that include the external cause do not require an additional external cause code
- The chapter uses the S-section for coding different types of injuries related to single body regions and the T-section to cover injuries to unspecified body regions as well as poisoning and certain other consequences of external causes.
7th Character
Every code in the category takes a 7th character from the listed values, with the placeholder X filling any empty positions before it.
- The appropriate 7th character is to be added to each code from category S39
- Ainitial encounter
- Dsubsequent encounter this code
- Ssequela
Source: CMS ICD-10-CM Tabular List. How to read instructional notes.
Clinical ClassificationClinical
AHRQ’s CCSR groups this code into broader clinical categories.
Patient EducationClinical
Wounds and Injuries
An injury is damage to your body. It is a general term that refers to harm caused by accidents, falls, hits, weapons, and more. In the U.S., millions of people injure themselves every year. These injuries range from minor to life-threatening.
Read the full article at MedlinePlus
Courtesy of MedlinePlus, a service of the U.S. National Library of Medicine.
Convert S39.002D to ICD-9-CMHistory
The closest ICD-9-CM equivalents under the General Equivalence Mappings.
Code HistoryHistory
Questions About S39.002DOverview
Is S39.002D a billable code?
Yes. This is a billable ICD-10-CM code, specific enough to report unspecified injury of muscle, fascia and tendon of lower back, subsequent encounter on HIPAA-covered claims from October 1, 2026 through September 30, 2027.
What does the 7th character D in S39.002D mean?
The final character D marks a subsequent encounter: use it for routine care while the unspecified injury of muscle, fascia and tendon of lower back is healing, after active treatment has ended.
What MS-DRG does S39.002D group to?
When unspecified injury of muscle, fascia and tendon of lower back, subsequent encounter is the principal diagnosis on an inpatient stay, it groups to MS-DRG 950, 949, with relative weights from 0.7661 to 1.1231 depending on complications. Higher weights mean higher Medicare reimbursement.
Is S39.002D exempt from POA reporting?
Yes. CMS lists this code among those exempt from present on admission reporting, so hospitals do not assign a POA indicator for unspecified injury of muscle, fascia and tendon of lower back, subsequent encounter on inpatient claims. The code appears in the Injuries to the abdomen, lower back, lumbar spine, pelvis and external genitals (S30-S39) range of the CMS exempt list.
What is the ICD-9 equivalent of S39.002D?
Under the General Equivalence Mappings, unspecified injury of muscle, fascia and tendon of lower back, subsequent encounter converts to ICD-9-CM V58.89 (other specfied aftercare). The mapping is approximate, so confirm the match fits the documentation.
