Question: After a level-three evaluation and management (E/M) service for an established patient, our orthopedist performed a partial phalangeal base resection on a patient’s right great toe; and a complete resection on a patient’s right second digit. How should I code this encounter? Florida Subscriber Answer: In order ensure the claim has the greatest possibility of acceptance, you’ll probably need to employ some seldom-used modifiers to separate the phalangeal base resections. On the claim, you should: Why use T mods? It might be easier to just report 21826 x 2 and forget about the toe modifiers. This isn’t advisable, however, particularly on this claim. If you report 21826 twice without indicating that the provider performed it on two separate toes, the payer might have issue with your claim.