2027 ICD-10-CM Diagnosis Code Z18.9Retained foreign body fragments, unspecified material

ICD-10-CM Z18.9

CMSSource: CMS FY 2027 ICD-10-CM dataset · Effective Oct 1, 2026 – Sep 30, 2027

Z18.9 is a billable ICD-10-CM diagnosis code for retained foreign body fragments, unspecified material. It is valid on HIPAA claims for fiscal year 2027 (October 1, 2026 through September 30, 2027) and groups to MS-DRG 951. The code is not accepted as a principal diagnosis by the Medicare Code Editor and exempt from POA reporting. In AHRQ's Clinical Classifications Software (CCSR), this diagnosis falls under Other specified status.

Code Identity

ICD-10-CM Code

Z18.9

Billable Status

Yes — Valid for Submission

Code Describes

Retained foreign body fragments, unspecified material

Short Description

Retained foreign body fragments, unspecified material

Same as the full description in the CMS dataset.

Parent Code

Z18

Retained foreign body fragments

Code Classification

ChapterZ00–Z99Factors influencing health status and contact with health services

SectionZ18Retained foreign body fragments

CategoryZ18Retained foreign body fragments

This CodeZ18.9Retained foreign body fragments, unspecified material

Code EditsBilling

Medicare Code Editor checks that affect claim validity for Z18.9.

Unacceptable principal diagnosis

There are selected codes that describe a circumstance which influences an individual's health status but not a current illness or injury, or codes that are not specific manifestations but may be due to an underlying cause. These codes are considered unacceptable as a principal diagnosis.

Present on Admission (POA)Billing

Z18.9 is exempt from POA reporting on inpatient claims to general acute care hospitals. Review the other POA exempt codes in Retained foreign body fragments (Z18).

Approximate SynonymsGuidance

Alternate terms and clinical phrases that map to this code.

Filter synonyms:

Bilateral foreign body granuloma of soft tissue of feet
Bilateral foreign body granuloma of soft tissue of hands
Bilateral foreign body granuloma of soft tissue of upper arms
Bilateral retained intraocular nonmagnetic foreign body due to and following eye trauma
Cutaneous reaction to injected foreign material
Eyeball wound due to penetrating foreign body
Foreign body accident - orifice
Foreign body dermatosis
Foreign body granuloma of colon
Foreign body granuloma of intestine
Foreign body granuloma of penis
Foreign body granuloma of soft tissue of bilateral shoulders
Foreign body granuloma of soft tissue of bilateral thighs
Foreign body granuloma of soft tissue of left ankle
Foreign body granuloma of soft tissue of left foot
Foreign body granuloma of soft tissue of left forearm
Foreign body granuloma of soft tissue of left hand
Foreign body granuloma of soft tissue of left lower leg
Foreign body granuloma of soft tissue of left shoulder
Foreign body granuloma of soft tissue of left thigh
Foreign body granuloma of soft tissue of left upper arm
Foreign body granuloma of soft tissue of right ankle
Foreign body granuloma of soft tissue of right foot
Foreign body granuloma of soft tissue of right forearm
Foreign body granuloma of soft tissue of right hand
Foreign body granuloma of soft tissue of right lower leg
Foreign body granuloma of soft tissue of right shoulder
Foreign body granuloma of soft tissue of right thigh
Foreign body granuloma of soft tissue of right upper arm
Foreign body granuloma of soft tissue of shoulder
Foreign body granuloma of soft tissue of thigh
Foreign body in anterior abdominal wall
Foreign body in anterior segment of eyeball
Foreign body in anus
Foreign body in auricle
Foreign body in bone
Foreign body in fallopian tube
Foreign body in female genital organs and perineum
Foreign body in female perineum
Foreign body in gingival mucous membrane
Foreign body in gingival mucous membrane with infection
Foreign body in heart
Foreign body in heel
Foreign body in jaw bone
Foreign body in lacrimal punctum
Foreign body in left auricle
Foreign body in left ear
Foreign body in left external ear
Foreign body in left forearm
Foreign body in left lower leg
Foreign body in left lower limb
Foreign body in lens
Foreign body in lip
Foreign body in male genital organs and perineum
Foreign body in male perineum
Foreign body in maxillary sinus
Foreign body in middle ear
Foreign body in mucosa of vagina
Foreign body in mucosa of vagina with infection
Foreign body in nasal sinus
Foreign body in oral mucosa
Foreign body in ovary
Foreign body in penis
Foreign body in posterior wall of eye
Foreign body in prostate
Foreign body in right auricle
Foreign body in right ear
Foreign body in right external ear
Foreign body in right forearm
Foreign body in right lower leg
Foreign body in right lower limb
Foreign body in sclera
Foreign body in scrotum
Foreign body in skin of abdomen
Foreign body in skin of abdomen with infection
Foreign body in skin of ankle
Foreign body in skin of ankle with infection
Foreign body in skin of axilla
Foreign body in skin of axilla with infection
Foreign body in skin of back
Foreign body in skin of back with infection
Foreign body in skin of breast
Foreign body in skin of breast with infection
Foreign body in skin of buttock
Foreign body in skin of buttock with infection
Foreign body in skin of calf
Foreign body in skin of cheek
Foreign body in skin of cheek with infection
Foreign body in skin of chest
Foreign body in skin of ear
Foreign body in skin of ear with infection
Foreign body in skin of elbow
Foreign body in skin of elbow with infection
Foreign body in skin of face
Foreign body in skin of face with infection
Foreign body in skin of finger of left hand
Foreign body in skin of finger of left hand with infection
Foreign body in skin of finger of right hand
Foreign body in skin of finger of right hand with infection
Foreign body in skin of finger with infection
Foreign body in skin of flank
Foreign body in skin of flank with infection
Foreign body in skin of foot
Foreign body in skin of foot with infection
Foreign body in skin of forearm
Foreign body in skin of forearm with infection
Foreign body in skin of genitalia
Foreign body in skin of great toe
Foreign body in skin of groin
Foreign body in skin of groin with infection
Foreign body in skin of hand with infection
Foreign body in skin of head
Foreign body in skin of head and neck
Foreign body in skin of hip
Foreign body in skin of hip with infection
Foreign body in skin of interscapular region
Foreign body in skin of interscapular region with infection
Foreign body in skin of left ankle
Foreign body in skin of left ear
Foreign body in skin of left great toe
Foreign body in skin of left hand with infection
Foreign body in skin of left little finger
Foreign body in skin of left middle finger
Foreign body in skin of left ring finger
Foreign body in skin of left shoulder
Foreign body in skin of left wrist
Foreign body in skin of lesser toe of left foot
Foreign body in skin of lesser toe of right foot
Foreign body in skin of lip
Foreign body in skin of little finger
Foreign body in skin of lower leg
Foreign body in skin of lower limb with infection
Foreign body in skin of middle finger
Foreign body in skin of middle finger with infection
Foreign body in skin of mouth
Foreign body in skin of neck
Foreign body in skin of neck with infection
Foreign body in skin of nose
Foreign body in skin of nose with infection
Foreign body in skin of penis
Foreign body in skin of penis with infection
Foreign body in skin of perineum
Foreign body in skin of right ankle
Foreign body in skin of right ear
Foreign body in skin of right great toe
Foreign body in skin of right hand with infection
Foreign body in skin of right little finger
Foreign body in skin of right middle finger
Foreign body in skin of right ring finger
Foreign body in skin of right shoulder
Foreign body in skin of right wrist
Foreign body in skin of ring finger
Foreign body in skin of scalp
Foreign body in skin of scalp with infection
Foreign body in skin of scapular region
Foreign body in skin of scapular region with infection
Foreign body in skin of scrotum
Foreign body in skin of scrotum with infection
Foreign body in skin of shoulder
Foreign body in skin of shoulder with infection
Foreign body in skin of sole of foot
Foreign body in skin of thigh
Foreign body in skin of thigh with infection
Foreign body in skin of toe
Foreign body in skin of toe with infection
Foreign body in skin of trunk with infection
Foreign body in skin of upper arm
Foreign body in skin of upper arm with infection
Foreign body in skin of wrist
Foreign body in skin of wrist with infection
Foreign body in testis
Foreign body in thumb
Foreign body in thyroid gland
Foreign body in upper respiratory tract
Foreign body in vagina
Foreign body in vas deferens
Foreign body in vulva
Foreign body left in elbow
Foreign body left in hand
Foreign body left in hip
Foreign body left in wound
Foreign body of back of trunk
Foreign body of body cavity and wall
Foreign body of cardiovascular structure
Foreign body of cheek
Foreign body of dorsum of foot
Foreign body of dorsum of left foot
Foreign body of dorsum of right foot
Foreign body of endocrine structure
Foreign body of fifth toe
Foreign body of flank
Foreign body of foot
Foreign body of fourth toe
Foreign body of great toe
Foreign body of left breast
Foreign body of left cheek
Foreign body of left foot
Foreign body of left fourth toe
Foreign body of left great toe
Foreign body of left heel
Foreign body of left lacrimal punctum
Foreign body of left little toe
Foreign body of left orbit proper
Foreign body of left second toe
Foreign body of left third toe
Foreign body of lesser toe
Foreign body of lesser toe of left foot
Foreign body of lesser toe of right foot
Foreign body of lower lip
Foreign body of musculoskeletal structure
Foreign body of palm of hand
Foreign body of right breast
Foreign body of right cheek
Foreign body of right foot
Foreign body of right fourth toe
Foreign body of right great toe
Foreign body of right heel
Foreign body of right lacrimal punctum
Foreign body of right little toe
Foreign body of right orbit proper
Foreign body of right second toe
Foreign body of right third toe
Foreign body of second toe
Foreign body of third toe
Foreign body of thorax
Foreign body of upper lip
Foreign body on left external eye
Foreign body on right external eye
Gingival foreign body
Granuloma of intestine
Impalement of foreign body in back
Intra-abdominal foreign body
Intracranial foreign body
Intraocular foreign body in vitreous
Laceration of abdomen with foreign body
Laceration of ankle
Laceration of ankle with foreign body
Laceration of finger with foreign body
Laceration of foot with foreign body
Laceration of hand with foreign body
Laceration of hip
Laceration of hip with foreign body
Laceration of lower back
Laceration of lower back with foreign body
Laceration of neck with foreign body
Laceration of pelvis with foreign body
Laceration of shoulder region with foreign body
Laceration of thorax with foreign body
Laceration of toe with foreign body
Laceration of wrist
Laceration of wrist with foreign body
Laceration with foreign body of head
Multiple retained foreign bodies in soft tissue
Nodule of large intestine
Obstruction of inferior vena cava
Obstruction of inferior vena cava with foreign body
Obstruction of superior vena cava
Obstruction of superior vena cava with foreign body
Open wound of left buttock
Open wound of right buttock
Orbital foreign body
Penetrating wound of abdomen
Penetrating wound of eyeball with foreign body
Penetrating wound of left eye proper
Penetrating wound of left eye proper due to foreign body
Penetrating wound of right eye proper
Penetrating wound of right eye proper due to foreign body
Perforating wound of stomach following ingestion of foreign material
Peritoneal foreign body
Pulmonary artery embolism due to foreign body
Puncture wound and foreign body of ankle
Puncture wound and foreign body of foot
Puncture wound of abdomen
Puncture wound of abdomen with foreign body
Puncture wound of ankle
Puncture wound of back
Puncture wound of buttock
Puncture wound of buttock with foreign body
Puncture wound of ear region
Puncture wound of elbow
Puncture wound of finger with foreign body
Puncture wound of forearm
Puncture wound of forearm with foreign body
Puncture wound of hand with foreign body
Puncture wound of head with foreign body
Puncture wound of hip
Puncture wound of hip with foreign body
Puncture wound of knee
Puncture wound of knee region with foreign body
Puncture wound of left buttock
Puncture wound of left buttock with foreign body
Puncture wound of left ear
Puncture wound of left ear with foreign body
Puncture wound of left elbow
Puncture wound of left elbow region with foreign body
Puncture wound of left foot
Puncture wound of left foot with foreign body
Puncture wound of left forearm
Puncture wound of left forearm with foreign body
Puncture wound of left hand with foreign body
Puncture wound of left hip
Puncture wound of left hip with foreign body
Puncture wound of left knee
Puncture wound of left knee region with foreign body
Puncture wound of left lower leg
Puncture wound of left lower leg with foreign body
Puncture wound of left shoulder region
Puncture wound of left shoulder with foreign body
Puncture wound of left upper limb with foreign body
Puncture wound of left wrist
Puncture wound of left wrist region with foreign body
Puncture wound of lower back
Puncture wound of lower back with foreign body
Puncture wound of lower leg with foreign body
Puncture wound of pelvic region
Puncture wound of pelvic region with foreign body
Puncture wound of right buttock
Puncture wound of right buttock with foreign body
Puncture wound of right ear
Puncture wound of right ear with foreign body
Puncture wound of right elbow
Puncture wound of right elbow region with foreign body
Puncture wound of right foot
Puncture wound of right foot with foreign body
Puncture wound of right forearm
Puncture wound of right forearm with foreign body
Puncture wound of right hand with foreign body
Puncture wound of right hip
Puncture wound of right hip with foreign body
Puncture wound of right knee
Puncture wound of right knee region with foreign body
Puncture wound of right lower leg
Puncture wound of right lower leg with foreign body
Puncture wound of right shoulder region
Puncture wound of right shoulder with foreign body
Puncture wound of right upper limb with foreign body
Puncture wound of right wrist
Puncture wound of right wrist region with foreign body
Puncture wound of shoulder region with foreign body
Puncture wound of thigh
Puncture wound of thigh with foreign body
Puncture wound of thorax with foreign body
Puncture wound of toe of left foot
Puncture wound of toe of left foot with foreign body
Puncture wound of toe of right foot
Puncture wound of toe of right foot with foreign body
Puncture wound of toe with foreign body
Puncture wound of upper limb with foreign body
Puncture wound of wrist
Puncture wound of wrist with foreign body
Residual foreign body in bone
Residual foreign body in soft tissue
Retained foreign body
Retained foreign body in ankle region
Retained foreign body in anterior chamber of eye
Retained foreign body in anterior chamber of left eye
Retained foreign body in anterior chamber of right eye
Retained foreign body in bilateral eyelids
Retained foreign body in bilateral eyes
Retained foreign body in bilateral lower eyelids
Retained foreign body in bilateral orbits
Retained foreign body in bilateral upper eyelids
Retained foreign body in foot
Retained foreign body in knee region
Retained foreign body in left eye
Retained foreign body in left orbit
Retained foreign body in multiple soft tissue sites
Retained foreign body in orbit
Retained foreign body in posterior wall of left eye
Retained foreign body in posterior wall of right eye
Retained foreign body in right eye
Retained foreign body in right orbit
Retained foreign body in shoulder region
Retained foreign body in wrist region
Retained foreign body of bilateral middle ears
Retained foreign body of left eyelid
Retained foreign body of left lower eyelid
Retained foreign body of left middle ear
Retained foreign body of left upper eyelid
Retained foreign body of lower eyelid
Retained foreign body of middle ear
Retained foreign body of right eyelid
Retained foreign body of right lower eyelid
Retained foreign body of right middle ear
Retained foreign body of right upper eyelid
Retained foreign body of upper eyelid
Retained nonmagnetic foreign body in anterior chamber
Retained nonmagnetic foreign body in anterior chamber of left eye
Retained nonmagnetic foreign body in anterior chamber of right eye
Retained nonmagnetic foreign body in left eye
Retained nonmagnetic foreign body in lens
Retained nonmagnetic foreign body in lens of bilateral eyes
Retained nonmagnetic foreign body in lens of left eye
Retained nonmagnetic foreign body in lens of right eye
Retained nonmagnetic foreign body in multiple sites of the eye
Retained nonmagnetic foreign body in posterior wall of bilateral eyes
Retained nonmagnetic foreign body in posterior wall of eye
Retained nonmagnetic foreign body in posterior wall of left eye
Retained nonmagnetic foreign body in posterior wall of right eye
Retained nonmagnetic foreign body in right eye
Retained nonmagnetic foreign body in vitreous
Retained nonmagnetic foreign body in vitreous of left eye
Retained nonmagnetic foreign body in vitreous of right eye
Splinter in ankle
Splinter in eyelid
Splinter in face
Superficial foreign body in anus
Superficial foreign body in head
Superficial foreign body in left breast
Superficial foreign body in left foot with infection
Superficial foreign body in lip
Superficial foreign body in low back
Superficial foreign body in mouth
Superficial foreign body in perineum
Superficial foreign body in right breast
Superficial foreign body in right foot with infection
Superficial foreign body in vulva
Superficial foreign body of anus with infection
Superficial foreign body of chest wall with infection
Superficial foreign body of left middle finger with infection
Superficial foreign body of lip with infection
Superficial foreign body of perineum with infection
Superficial foreign body of right middle finger with infection
Superficial foreign body of skin of left foot
Superficial foreign body of skin of right foot
Superficial foreign body of throat
Superficial foreign body of vulva with infection
Superficial foreign body with infection
Superficial injury of anus with infection
Superficial injury of axilla with infection
Superficial injury of buttock with infection
Superficial injury of cheek with infection
Superficial injury of ear with infection
Superficial injury of flank with infection
Superficial injury of groin with infection
Superficial injury of gum with infection
Superficial injury of head and neck
Superficial injury of interscapular region with infection
Superficial injury of left ankle
Superficial injury of left ear
Superficial injury of left middle finger
Superficial injury of left ring finger
Superficial injury of lip
Superficial injury of lip with infection
Superficial injury of neck with infection
Superficial injury of nose with infection
Superficial injury of penis with infection
Superficial injury of right ankle
Superficial injury of right ear
Superficial injury of right middle finger
Superficial injury of right ring finger
Superficial injury of scalp with infection
Superficial injury of scapular region with infection
Superficial injury of scrotum with infection
Superficial injury of skin of great toe of left foot
Superficial injury of skin of great toe of right foot
Superficial injury of sole of foot
Superficial injury of thigh with infection
Superficial injury of vagina with infection
Superficial injury of vulva with infection
Superficial injury of wrist with infection
Traumatic perforation of stomach

Instructional NotesGuidance

Instructions from the official ICD-10-CM Tabular List that apply to Z18.9: its own notes plus those printed at Z18 and Chapter 21. 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.

From Z18 Retained foreign body fragments applies to 14 codes

embedded fragment (status)
embedded splinter (status)
retained foreign body status

Excludes1

Not coded here: the excluded code is never reported together with this one, unless the two conditions are unrelated.

From Z18 Retained foreign body fragments applies to 14 codes

artificial joint prosthesis status (Z96.6-)
foreign body accidentally left during a procedure (T81.5-)
foreign body entering through orifice (T15-T19)
in situ cardiac device (Z95.-)
organ or tissue replaced by means other than transplant (Z96.-, Z97.-)
organ or tissue replaced by transplant (Z94.-)
personal history of retained foreign body fully removed Z87.821
superficial foreign body (non-embedded splinter) - code to superficial foreign body, by site

Notes

General instructions on how these codes are used.

From Chapter 21 (Z00-Z99) Factors influencing health status and contact with health services applies to 1,425 codes

Z codes represent reasons for encounters. A corresponding procedure code must accompany a Z code if a procedure is performed. Categories Z00-Z99 are provided for occasions when circumstances other than a disease, injury or external cause classifiable to categories A00-Y89 are recorded as 'diagnoses' or 'problems'. This can arise in two main ways:
(a) When a person who may or may not be sick encounters the health services for some specific purpose, such as to receive limited care or service for a current condition, to donate an organ or tissue, to receive prophylactic vaccination (immunization), or to discuss a problem which is in itself not a disease or injury.
(b) When some circumstance or problem is present which influences the person's health status but is not in itself a current illness or injury.

Source: CMS ICD-10-CM Tabular List. How to read instructional notes.

Referenced in Other NotesGuidance

Instructional notes printed at other codes that name Z18.9, its category, or a range that includes it.

Excludes1 1

These codes carry an Excludes1 note naming Z18.9: they are not reported together with it, unless the two conditions are unrelated.

Z03.82 Encounter for observation for suspected foreign body ruled out
retained foreign body (Z18.-) names Z18.-, which includes this code

Excludes2 1

These codes carry an Excludes2 note naming Z18.9: its condition is not part of those codes, and both may be reported when the patient has both.

Z77 Other contact with and (suspected) exposures hazardous to health
retained foreign body (Z18.-) names Z18.-, which includes this code

Use Additional Code 10

These codes say to use an additional code from the note, and Z18.9 is one of the codes named.

H02.81 Retained foreign body in eyelid
code to identify the type of retained foreign body (Z18.-) names Z18.-, which includes this code
H05.5 Retained (old) foreign body following penetrating wound of orbit
code to identify the type of retained foreign body (Z18.-) names Z18.-, which includes this code
L92.3 Foreign body granuloma of the skin and subcutaneous tissue
code to identify the type of retained foreign body (Z18.-) names Z18.-, which includes this code
M60.2 Foreign body granuloma of soft tissue, not elsewhere classified
code to identify the type of retained foreign body (Z18.-) names Z18.-, which includes this code
R78 Findings of drugs and other substances, not normally found in blood
code to identify any retained foreign body, if applicable (Z18.-) names Z18.-, which includes this code
R79 Other abnormal findings of blood chemistry
code to identify any retained foreign body, if applicable (Z18.-) names Z18.-, which includes this code
R82 Other and unspecified abnormal findings in urine
code to identify any retained foreign body, if applicable (Z18.-) names Z18.-, which includes this code
Chapter 19 (S00-T88) Injury, poisoning and certain other consequences of external causes
code to identify any retained foreign body, if applicable (Z18.-) names Z18.-, which includes this code
Block T51-T65 Toxic effects of substances chiefly nonmedicinal as to source
to identify any retained foreign body, if applicable (Z18.-) names Z18.-, which includes this code
H44.7 Retained (old) intraocular foreign body, nonmagnetic
code to identify nonmagnetic foreign body (Z18.01-Z18.10, Z18.12, Z18.2-Z18.9) names Z18.2-Z18.9, which includes this code

Index to Diseases and InjuriesGuidance

Alphabetical index entries that point to this code.

Retained See Also: Retention;
- foreign body fragments (type of) Z18.9
- fragments (type of ) Z18.9

Clinical ClassificationClinical

AHRQ’s CCSR groups this code into broader clinical categories.

CCSR FAC025

Other specified status

Default principal diagnosis: inpatient No · outpatient Yes

Patient EducationClinical

Foreign Bodies

If you've ever gotten a splinter or had sand in your eye, you've had experience with a foreign body. A foreign body is something that is stuck inside you but isn't supposed to be there. You may inhale or swallow a foreign body, or you may get one from an injury to almost any part of your body.

Read the full article at MedlinePlus

Courtesy of MedlinePlus, a service of the U.S. National Library of Medicine.

Convert Z18.9 to ICD-9-CMHistory

The closest ICD-9-CM equivalents under the General Equivalence Mappings.

ICD-9-CM

V90.9 Retain FB, mat NOS

Exact Match The mapping is direct, with no qualifiers.

Code HistoryHistory

FY 2016AddedAdded to the ICD-10-CM code setEffective October 1, 2015, the first year of ICD-10-CM.

FY 2017–2026No changes

FY 2027CurrentCurrent code set, no changesEffective October 1, 2026 through September 30, 2027.

Questions About Z18.9Overview

What is the ICD-10 code for retained foreign body fragments, unspecified material?

The ICD-10-CM code for retained foreign body fragments, unspecified material is Z18.9 (sometimes written as Z189). It is billable on HIPAA-covered claims from October 1, 2026 through September 30, 2027.

Is Z18.9 (Retained foreign body fragments) a billable code?

Yes. This is a billable ICD-10-CM code, specific enough to report retained foreign body fragments, unspecified material on HIPAA-covered claims from October 1, 2026 through September 30, 2027.

What MS-DRG does Z18.9 group to?

On inpatient claims, retained foreign body fragments, unspecified material maps to MS-DRG 951 (other Factors Influencing Health Status), which carries a relative weight of 0.5574. Higher weights mean higher Medicare reimbursement.

Can Z18.9 be a principal diagnosis?

No. The Medicare Code Editor rejects this code as a principal diagnosis because retained foreign body fragments, unspecified material describes a circumstance that influences health status rather than a current illness. Report it as a secondary diagnosis.

Is Z18.9 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 retained foreign body fragments, unspecified material on inpatient claims. The code appears in the Retained foreign body fragments (Z18) range of the CMS exempt list.

Indicator	Meaning	CMS pays CC/MCC DRG
Y	Diagnosis was present at the time of inpatient admission	Yes
N	Diagnosis was not present at the time of admission	No
U	Documentation is insufficient to determine	No
W	Clinically undetermined	Yes
1	Unreported, exempt from POA reporting	No