ICD-10 L27
Non-Billable HeaderDermatitis due to substances taken internally
About ICD-10-CM L27
ICD-10-CM code L27 represents Dermatitis due to substances taken internally. This is a non-billable header code in the Skin and Subcutaneous Tissue chapter (block L27). The 2026 edition of ICD-10-CM L27 became effective on October 1, 2025. Non-billable codes cannot be used as a primary or secondary diagnosis on a claim, use a more specific child code instead.
Type 1 Excludes
Pure excludes, these codes can never be coded together with L27. The conditions are mutually exclusive (e.g., congenital vs acquired forms).
- allergy NOS (T78.40)
Type 2 Excludes
Not included here, the excluded code is not part of L27, but a patient may have both conditions at the same time. Both codes may be coded together when applicable.
- adverse food reaction, except dermatitis (T78.0-T78.1)
- contact dermatitis (L23-L25)
- drug photoallergic response (L56.1)
- drug phototoxic response (L56.0)
- urticaria (L50.-)
Medicare LCD Coverage for L27
Local Coverage Determinations (LCDs) from CMS MACs that list L27 as a covered diagnosis.
This doesn't mean the code isn't covered, it means no MAC has issued a Local Coverage Determination naming this specific code. Coverage may still apply under National Coverage Determinations or general medical-necessity rules.
Commercial Payer Coverage
Coverage policies from major commercial payers referencing L27.
Our payer policy database covers Aetna, Cigna, Anthem, BCBS, Humana, and Medicare Advantage plans, but L27 doesn't currently appear in any indexed policy. The code may still be covered under standard plan benefits.
CPT Codes Commonly Billed with L27
Procedures frequently paired with this diagnosis based on PayerReady's Dx↔Px linkage data.
We don't have CPT pairings indexed for this specific code yet. Use the CPT search above to find common procedures, or check your payer's published medical policy for code-specific guidance.
Codes Adjacent To L27
Other codes in section L20-L30 (Dermatitis and eczema).
ICD-10 L27, Billing FAQ
Is ICD-10 code L27 billable? +
No, L27 is a non-billable header code. Use a more specific child code from block L27 when submitting claims.
What codes are Type 1 Excludes for L27? +
Type 1 Excludes (never code together with L27): allergy NOS (T78.40)
What codes are Type 2 Excludes for L27? +
Type 2 Excludes (may be coded together when both conditions exist): adverse food reaction, except dermatitis (T78.0-T78.1); contact dermatitis (L23-L25); drug photoallergic response (L56.1)
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Reviewed by the PayerReady Medical Coding Team
Verified against the CMS 2026 code set on May 31, 2026.
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