Alphabetic Index FY2027

T27.3XXS

Burn of respiratory tract, part unspecified, sequela

FY2027Chapter 19: Injury, poisoning and certain other consequences of external causes/T26–T28 Burns and corrosions confined to eye and internal organs

BillableComplete code, valid to report
Care settingsIRF 60% Rule

T27.3XXS (also written T273XXS) is a billable ICD-10-CM diagnosis code for burn of respiratory tract, part unspecified, sequela. It is part of the FY2027 code set, effective October 1, 2026. It is one of the 24 codes in category T27 (Burn and corrosion of respiratory tract). The Alphabetic Index lists it under 2 entries. Its 7th character, S, means sequela. Its coding notes include a Use additional code instruction and 2 Excludes2 entries.

7th character

Category T27 requires a 7th character. T27.3 has only 4 characters, so a placeholder X fills the empty positions.

Assembled code T27.3XXS Open code

Guidelines tips

From the FY2027 Official Guidelines. ICD10Ref adds no rules of its own.

The 7th character depends on whether the patient is in active treatment, not on who sees the patient. An aftercare Z code is not used for injury aftercare.

Guidelines I.C.19.aInjuries: application of 7th charactersRead the official text

Late effects of burns are coded with 7th character S, and a current burn and a sequela of an old burn can be coded together. An external cause code is used with burns.

Guidelines I.C.19.d.7; I.C.19.d.8; I.C.19.d.9Burn sequelae and external causeRead the official text

Use additional code

Add the listed code as a secondary code, if known.

Inherited from T27 Burn and corrosion of respiratory tract
  • external cause code to identify the source and intent of the burn (X00-X19, X75-X77, X96-X98)
  • external cause code to identify place (Y92)
Also from chapter/block level (1 note)
Inherited from Chapter 19 Injury, poisoning and certain other consequences of external causes
  • code to identify any retained foreign body, if applicable (Z18.-)

Excludes2

Not included here. Both codes may be reported if the patient has both conditions.

Also from chapter/block level (2 notes)
Inherited from Chapter 19 Injury, poisoning and certain other consequences of external causes
  • birth trauma (P10-P15)
  • obstetric trauma (O70-O71)

Care settings

How CMS programs treat this code. These are CMS claim edits and list entries, not coverage or eligibility rules.

IRF 60% Rule

On the CMS list of diagnoses used to determine presumptive compliance with the IRF 60 percent rule.

Source: CMS IRF Presumptive Compliance-3, FY 2027 IRF PPS final rule files, effective for discharges on or after October 1, 2026

Notes

Also from chapter/block level (2 notes)
Inherited from Chapter 19 Injury, poisoning and certain other consequences of external causes
  • 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.

Alphabetic Index terms

Terms the official Alphabetic Index lists for T27.3. This code adds the 7th character. 2 entries