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Official Description

Excision, tumor, soft tissue of foot or toe, subfascial (eg, intramuscular); 1.5 cm or greater

© Copyright 2026 American Medical Association. All rights reserved.

Common Language Description

The CPT® Code 28041 refers to the excision of a tumor located in the soft tissue of the foot or toe, specifically when the tumor is situated subfascially, meaning it is located beneath the fascia, which is a layer of connective tissue. The procedure is applicable for tumors that measure 1.5 cm or greater. Soft tissues encompass a variety of structures, including subcutaneous fat, connective tissue, fascia, muscles, tendons, blood vessels, lymph vessels, nerves, and the tissues surrounding joints. Tumors found in these soft tissues can be either benign or malignant. Typically, benign tumors are treated through excision, while small malignant or indeterminate tumors may also be excised if they have well-defined margins. The surgical approach may involve incising the skin directly over the tumor or creating and elevating a skin flap to access the tumor. Once the overlying tissue is dissected, the soft tissue mass is exposed, allowing for the excision of the tumor along with a margin of healthy tissue to ensure complete removal. In some cases, a frozen section may be performed to verify that all margins are free of tumor cells, which is a critical step in ensuring the thoroughness of the excision. After the tumor is removed, drains may be placed as necessary, and the surgical wound is typically closed in layers to promote proper healing. For tumors located in the subcutaneous fat or connective tissue, different codes are used based on the size of the tumor, while tumors below the fascia are specifically coded under CPT® Code 28041 when they are 1.5 cm or greater.

© Copyright 2026 Coding Ahead. All rights reserved.

1. Indications

The excision of a soft tissue tumor in the foot or toe, as described by CPT® Code 28041, is indicated for the following conditions:

  • Soft Tissue Tumors Tumors located in the soft tissues of the foot or toe that require surgical intervention.
  • Benign Tumors Benign tumors that are typically excised to prevent complications or discomfort.
  • Malignant or Indeterminate Tumors Small malignant or indeterminate tumors that may be excised if they have well-defined margins.

2. Procedure

The procedure for excising a subfascial soft tissue tumor in the foot or toe involves several critical steps:

  • Step 1: Preparation The patient is positioned appropriately, and the surgical site is prepared and draped in a sterile manner to minimize the risk of infection.
  • Step 2: Incision An incision is made over the tumor, which may involve directly cutting through the skin or creating a skin flap to provide better access to the underlying tissue.
  • Step 3: Dissection The overlying tissue is carefully dissected to expose the soft tissue mass. This step requires precision to avoid damaging surrounding structures such as nerves and blood vessels.
  • Step 4: Tumor Excision The tumor is excised along with a margin of healthy tissue to ensure complete removal. This is crucial for preventing recurrence and ensuring that all tumor cells are removed.
  • Step 5: Frozen Section Analysis If indicated, a frozen section may be performed during the procedure to assess the margins of the excised tumor, ensuring that they are free of tumor cells.
  • Step 6: Closure After the tumor has been removed, the surgical site is closed in layers. Drains may be placed if necessary to prevent fluid accumulation.

3. Post-Procedure

Post-procedure care following the excision of a subfascial soft tissue tumor includes monitoring the surgical site for signs of infection, managing pain, and ensuring proper wound healing. Patients may be advised to keep the area clean and dry, and to follow specific instructions regarding activity restrictions to promote recovery. Follow-up appointments may be scheduled to assess healing and to discuss any further treatment if necessary. Additionally, patients should be informed about signs of complications, such as increased swelling, redness, or discharge from the surgical site, which would require immediate medical attention.

Short Descr EXC FOOT/TOE TUM DEP 1.5CM/>
Medium Descr EXC TUMOR SOFT TISSUE FOOT/TOE SUBFASC 1.5 CM/>
Long Descr Excision, tumor, soft tissue of foot or toe, subfascial (eg, intramuscular); 1.5 cm or greater
Status Code Active Code
Global Days 090 - Major Surgery
PC/TC Indicator (26, TC) 0 - Physician Service Code
Multiple Procedures (51) 2 - Standard payment adjustment rules for multiple procedures apply.
Bilateral Surgery (50) 1 - 150% payment adjustment for bilateral procedures applies.
Physician Supervisions 09 - Concept does not apply.
Assistant Surgeon (80, 82) 0 - Payment restriction for assistants at surgery applies to this procedure...
Co-Surgeons (62) 0 - Co-surgeons not permitted for this procedure.
Team Surgery (66) 0 - Team surgeons not permitted for this procedure.
Diagnostic Imaging Family 99 - Concept Does Not Apply
APC Status Indicator Hospital Part B services paid through a comprehensive APC
ASC Payment Indicator Non office-based surgical procedure added in CY 2008 or later; payment based on OPPS relative payment weight.
Type of Service (TOS) 2 - Surgery
Berenson-Eggers TOS (BETOS) P5B - Ambulatory procedures - musculoskeletal
MUE 2
CCS Clinical Classification 160 - Other therapeutic procedures on muscles and tendons
22 Increased procedural services: when the work required to provide a service is substantially greater than typically required, it may be identified by adding modifier 22 to the usual procedure code. documentation must support the substantial additional work and the reason for the additional work (ie, increased intensity, time, technical difficulty of procedure, severity of patient's condition, physical and mental effort required). note: this modifier should not be appended to an e/m service.
50 Bilateral procedure: unless otherwise identified in the listings, bilateral procedures that are performed at the same session, should be identified by adding modifier 50 to the appropriate 5 digit code. note: this modifier should not be appended to designated "add-on" codes (see appendix d).
51 Multiple procedures: when multiple procedures, other than e/m services, physical medicine and rehabilitation services or provision of supplies (eg, vaccines), are performed at the same session by the same individual, the primary procedure or service may be reported as listed. the additional procedure(s) or service(s) may be identified by appending modifier 51 to the additional procedure or service code(s). note: this modifier should not be appended to designated "add-on" codes (see appendix d).
58 Staged or related procedure or service by the same physician or other qualified health care professional during the postoperative period: it may be necessary to indicate that the performance of a procedure or service during the postoperative period was: (a) planned or anticipated (staged); (b) more extensive than the original procedure; or (c) for therapy following a surgical procedure. this circumstance may be reported by adding modifier 58 to the staged or related procedure. note: for treatment of a problem that requires a return to the operating/procedure room (eg, unanticipated clinical condition), see modifier 78.
59 Distinct procedural service: under certain circumstances, it may be necessary to indicate that a procedure or service was distinct or independent from other non-e/m services performed on the same day. modifier 59 is used to identify procedures/services, other than e/m services, that are not normally reported together, but are appropriate under the circumstances. documentation must support a different session, different procedure or surgery, different site or organ system, separate incision/excision, separate lesion, or separate injury (or area of injury in extensive injuries) not ordinarily encountered or performed on the same day by the same individual. however, when another already established modifier is appropriate it should be used rather than modifier 59. only if no more descriptive modifier is available, and the use of modifier 59 best explains the circumstances, should modifier 59 be used. note: modifier 59 should not be appended to an e/m service. to report a separate and distinct e/m service with a non-e/m service performed on the same date, see modifier 25.
76 Repeat procedure or service by same physician or other qualified health care professional: it may be necessary to indicate that a procedure or service was repeated by the same physician or other qualified health care professional subsequent to the original procedure or service. this circumstance may be reported by adding modifier 76 to the repeated procedure or service. note: this modifier should not be appended to an e/m service.
79 Unrelated procedure or service by the same physician or other qualified health care professional during the postoperative period: the individual may need to indicate that the performance of a procedure or service during the postoperative period was unrelated to the original procedure. this circumstance may be reported by using modifier 79. (for repeat procedures on the same day, see modifier 76.)
80 Assistant surgeon: surgical assistant services may be identified by adding modifier 80 to the usual procedure number(s).
82 Assistant surgeon (when qualified resident surgeon not available): the unavailability of a qualified resident surgeon is a prerequisite for use of modifier 82 appended to the usual procedure code number(s).
AG Primary physician
AS Physician assistant, nurse practitioner, or clinical nurse specialist services for assistant at surgery
F7 Right hand, third digit
GC This service has been performed in part by a resident under the direction of a teaching physician
LT Left side (used to identify procedures performed on the left side of the body)
RT Right side (used to identify procedures performed on the right side of the body)
SG Ambulatory surgical center (asc) facility service
T1 Left foot, second digit
T2 Left foot, third digit
T3 Left foot, fourth digit
T5 Right foot, great toe
T6 Right foot, second digit
T7 Right foot, third digit
T8 Right foot, fourth digit
T9 Right foot, fifth digit
TA Left foot, great toe
XS Separate structure, a service that is distinct because it was performed on a separate organ/structure
XU Unusual non-overlapping service, the use of a service that is distinct because it does not overlap usual components of the main service
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2010-01-01 Added -
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