POA Exempt: Burns and corrosions confined to eye and internal organs (T26-T28) ICD-10-CM
The 112 ICD-10-CM codes in this range are exempt from Present on Admission reporting for fiscal year 2026. Hospitals assign no POA indicator for them on inpatient claims: the codes describe circumstances, such as pre-existing conditions or the cause of an injury, where asking whether the condition was present at admission adds no information.
Exempt Codes in This Range 112 codes · 3 categories
T26 Burn and corrosion confined to eye and adnexa60 codes
- T26.00XD Burn of unspecified eyelid and periocular area, subsequent encounter
- T26.00XS Burn of unspecified eyelid and periocular area, sequela
- T26.01XD Burn of right eyelid and periocular area, subsequent encounter
- T26.01XS Burn of right eyelid and periocular area, sequela
- T26.02XD Burn of left eyelid and periocular area, subsequent encounter
- T26.02XS Burn of left eyelid and periocular area, sequela
- T26.10XD Burn of cornea and conjunctival sac, unspecified eye, subsequent encounter
- T26.10XS Burn of cornea and conjunctival sac, unspecified eye, sequela
- T26.11XD Burn of cornea and conjunctival sac, right eye, subsequent encounter
- T26.11XS Burn of cornea and conjunctival sac, right eye, sequela
- T26.12XD Burn of cornea and conjunctival sac, left eye, subsequent encounter
- T26.12XS Burn of cornea and conjunctival sac, left eye, sequela
- T26.20XD Burn with resulting rupture and destruction of unspecified eyeball, subsequent encounter
- T26.20XS Burn with resulting rupture and destruction of unspecified eyeball, sequela
- T26.21XD Burn with resulting rupture and destruction of right eyeball, subsequent encounter
- T26.21XS Burn with resulting rupture and destruction of right eyeball, sequela
- T26.22XD Burn with resulting rupture and destruction of left eyeball, subsequent encounter
- T26.22XS Burn with resulting rupture and destruction of left eyeball, sequela
- T26.30XD Burns of other specified parts of unspecified eye and adnexa, subsequent encounter
- T26.30XS Burns of other specified parts of unspecified eye and adnexa, sequela
- T26.31XD Burns of other specified parts of right eye and adnexa, subsequent encounter
- T26.31XS Burns of other specified parts of right eye and adnexa, sequela
- T26.32XD Burns of other specified parts of left eye and adnexa, subsequent encounter
- T26.32XS Burns of other specified parts of left eye and adnexa, sequela
- T26.40XD Burn of unspecified eye and adnexa, part unspecified, subsequent encounter
- T26.40XS Burn of unspecified eye and adnexa, part unspecified, sequela
- T26.41XD Burn of right eye and adnexa, part unspecified, subsequent encounter
- T26.41XS Burn of right eye and adnexa, part unspecified, sequela
- T26.42XD Burn of left eye and adnexa, part unspecified, subsequent encounter
- T26.42XS Burn of left eye and adnexa, part unspecified, sequela
- T26.50XD Corrosion of unspecified eyelid and periocular area, subsequent encounter
- T26.50XS Corrosion of unspecified eyelid and periocular area, sequela
- T26.51XD Corrosion of right eyelid and periocular area, subsequent encounter
- T26.51XS Corrosion of right eyelid and periocular area, sequela
- T26.52XD Corrosion of left eyelid and periocular area, subsequent encounter
- T26.52XS Corrosion of left eyelid and periocular area, sequela
- T26.60XD Corrosion of cornea and conjunctival sac, unspecified eye, subsequent encounter
- T26.60XS Corrosion of cornea and conjunctival sac, unspecified eye, sequela
- T26.61XD Corrosion of cornea and conjunctival sac, right eye, subsequent encounter
- T26.61XS Corrosion of cornea and conjunctival sac, right eye, sequela
- T26.62XD Corrosion of cornea and conjunctival sac, left eye, subsequent encounter
- T26.62XS Corrosion of cornea and conjunctival sac, left eye, sequela
- T26.70XD Corrosion with resulting rupture and destruction of unspecified eyeball, subsequent encounter
- T26.70XS Corrosion with resulting rupture and destruction of unspecified eyeball, sequela
- T26.71XD Corrosion with resulting rupture and destruction of right eyeball, subsequent encounter
- T26.71XS Corrosion with resulting rupture and destruction of right eyeball, sequela
- T26.72XD Corrosion with resulting rupture and destruction of left eyeball, subsequent encounter
- T26.72XS Corrosion with resulting rupture and destruction of left eyeball, sequela
- T26.80XD Corrosions of other specified parts of unspecified eye and adnexa, subsequent encounter
- T26.80XS Corrosions of other specified parts of unspecified eye and adnexa, sequela
- T26.81XD Corrosions of other specified parts of right eye and adnexa, subsequent encounter
- T26.81XS Corrosions of other specified parts of right eye and adnexa, sequela
- T26.82XD Corrosions of other specified parts of left eye and adnexa, subsequent encounter
- T26.82XS Corrosions of other specified parts of left eye and adnexa, sequela
- T26.90XD Corrosion of unspecified eye and adnexa, part unspecified, subsequent encounter
- T26.90XS Corrosion of unspecified eye and adnexa, part unspecified, sequela
- T26.91XD Corrosion of right eye and adnexa, part unspecified, subsequent encounter
- T26.91XS Corrosion of right eye and adnexa, part unspecified, sequela
- T26.92XD Corrosion of left eye and adnexa, part unspecified, subsequent encounter
- T26.92XS Corrosion of left eye and adnexa, part unspecified, sequela
T27 Burn and corrosion of respiratory tract16 codes
- T27.0XXD Burn of larynx and trachea, subsequent encounter
- T27.0XXS Burn of larynx and trachea, sequela
- T27.1XXD Burn involving larynx and trachea with lung, subsequent encounter
- T27.1XXS Burn involving larynx and trachea with lung, sequela
- T27.2XXD Burn of other parts of respiratory tract, subsequent encounter
- T27.2XXS Burn of other parts of respiratory tract, sequela
- T27.3XXD Burn of respiratory tract, part unspecified, subsequent encounter
- T27.3XXS Burn of respiratory tract, part unspecified, sequela
- T27.4XXD Corrosion of larynx and trachea, subsequent encounter
- T27.4XXS Corrosion of larynx and trachea, sequela
- T27.5XXD Corrosion involving larynx and trachea with lung, subsequent encounter
- T27.5XXS Corrosion involving larynx and trachea with lung, sequela
- T27.6XXD Corrosion of other parts of respiratory tract, subsequent encounter
- T27.6XXS Corrosion of other parts of respiratory tract, sequela
- T27.7XXD Corrosion of respiratory tract, part unspecified, subsequent encounter
- T27.7XXS Corrosion of respiratory tract, part unspecified, sequela
T28 Burn and corrosion of other internal organs36 codes
- T28.0XXD Burn of mouth and pharynx, subsequent encounter
- T28.0XXS Burn of mouth and pharynx, sequela
- T28.1XXD Burn of esophagus, subsequent encounter
- T28.1XXS Burn of esophagus, sequela
- T28.2XXD Burn of other parts of alimentary tract, subsequent encounter
- T28.2XXS Burn of other parts of alimentary tract, sequela
- T28.3XXD Burn of internal genitourinary organs, subsequent encounter
- T28.3XXS Burn of internal genitourinary organs, sequela
- T28.40XD Burn of unspecified internal organ, subsequent encounter
- T28.40XS Burn of unspecified internal organ, sequela
- T28.411D Burn of right ear drum, subsequent encounter
- T28.411S Burn of right ear drum, sequela
- T28.412D Burn of left ear drum, subsequent encounter
- T28.412S Burn of left ear drum, sequela
- T28.419D Burn of unspecified ear drum, subsequent encounter
- T28.419S Burn of unspecified ear drum, sequela
- T28.49XD Burn of other internal organ, subsequent encounter
- T28.49XS Burn of other internal organ, sequela
- T28.5XXD Corrosion of mouth and pharynx, subsequent encounter
- T28.5XXS Corrosion of mouth and pharynx, sequela
- T28.6XXD Corrosion of esophagus, subsequent encounter
- T28.6XXS Corrosion of esophagus, sequela
- T28.7XXD Corrosion of other parts of alimentary tract, subsequent encounter
- T28.7XXS Corrosion of other parts of alimentary tract, sequela
- T28.8XXD Corrosion of internal genitourinary organs, subsequent encounter
- T28.8XXS Corrosion of internal genitourinary organs, sequela
- T28.90XD Corrosions of unspecified internal organs, subsequent encounter
- T28.90XS Corrosions of unspecified internal organs, sequela
- T28.911D Corrosions of right ear drum, subsequent encounter
- T28.911S Corrosions of right ear drum, sequela
- T28.912D Corrosions of left ear drum, subsequent encounter
- T28.912S Corrosions of left ear drum, sequela
- T28.919D Corrosions of unspecified ear drum, subsequent encounter
- T28.919S Corrosions of unspecified ear drum, sequela
- T28.99XD Corrosions of other internal organs, subsequent encounter
- T28.99XS Corrosions of other internal organs, sequela
Questions About This Category
Why are these codes POA exempt?
The codes for burns and corrosions confined to eye and internal organs describe circumstances where the Present on Admission question has no meaning, so CMS exempts them from the indicator. The exemption is published in the official FY 2026 CMS exempt file.
How many codes in this range are exempt?
The FY 2026 exempt list contains 112 codes in this range, effective October 1, 2025 through September 30, 2026.
Are these codes billable?
The exemption only removes the POA indicator requirement, it does not change how a code is used on claims. Billable status is shown per code: blue codes are billable, and any codes shown in the amber tone are category headers that need more characters.
More POA Exempt Categories
Source: CMS FY 2026 ICD-10-CM POA exempt file, effective October 1, 2025 through September 30, 2026. See also the Medicare Code Edits and the MS-DRG list.