Alphabetic Index FY2027

U07.1

COVID-19

FY2027Chapter 22: Codes for special purposes/U00–U49 Provisional assignment of new diseases of uncertain etiology or emergency use

BillableComplete code, valid to report
Care settingsHome Health Primary · MMTA - RespiratoryHospital MCCIPF Comorbidity · Chronic Obstructive Pulmonary Disease and Sleep Apnea

U07.1 (also written U071) is a billable ICD-10-CM diagnosis code for COVID-19. It is part of the FY2027 code set, effective October 1, 2026. It is one of the 2 codes in category U07 (Emergency use of U07). The Alphabetic Index lists it under 9 entries. Its coding notes include a Use additional code instruction and 2 Excludes2 entries.

Guidelines tip

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

U07.1 is assigned for a confirmed diagnosis documented by the provider. Suspected, possible, probable or inconclusive COVID-19 is not coded as U07.1.

Guidelines I.C.1.g.1COVID-19: confirmed cases onlyRead the official text

Use additional code

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

This code
  • code to identify pneumonia or other manifestations, such as:
    • pneumonia due to COVID-19 (J12.82)
  • code, if applicable, for associated conditions such as:
    • COVID-19 associated coagulopathy (D68.8)
    • disseminated intravascular coagulation (D65)
    • hypercoagulable states (D68.69)
    • thrombophilia (D68.69)

Excludes2

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

This code
  • coronavirus as the cause of diseases classified elsewhere (B97.2-)
  • pneumonia due to SARS-associated coronavirus (J12.81)

Care settings

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

Home Health Primary

Accepted as the primary (principal) diagnosis on a home health claim. The Home Health Grouper assigns it to the MMTA - Respiratory clinical group.

Source: CMS Home Health Grouper Software v07.2.26, effective October 1, 2026

Hospital MCC

Counts as a major complication or comorbidity (MCC) when reported as a secondary diagnosis on an inpatient claim. It does not count when the principal diagnosis is one of the 1 code in its exclusion list. Some MS-DRGs also ignore a CC or MCC that defines the DRG.

Source: CMS MS-DRG Definitions Manual v44, effective October 1, 2026, Appendix C

IPF Comorbidity

On the CMS IPF comorbidity list.

Comorbidity categoryFactor
Chronic Obstructive Pulmonary Disease and Sleep Apnea1.09
It counts as a comorbidity when reported as a secondary diagnosis and actively treated during the stay. An IPF receives only one adjustment within a category and can receive adjustments in more than one category.

Source: CMS IPF PPS FY 2027 final rule (CMS-1847-F), Addendum B-3 (comorbidity codes with adjustment factor); effective for discharges on or after October 1, 2026

Alphabetic Index terms

Terms the official Alphabetic Index lists for this code. 9 entries