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Official Description

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

© Copyright 2026 American Medical Association. All rights reserved.

Common Language Description

The CPT® Code 28045 refers to the excision of a tumor located in the soft tissue of the foot or toe, specifically when the tumor is situated subfascially, which means it is located beneath the fascia, a connective tissue layer. This procedure is applicable for tumors that measure less than 1.5 cm in size. 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. During the excision procedure, the approach may vary depending on the tumor's location. The skin over the tumor may be incised directly, or a skin flap may be created and elevated to provide better access. Once the overlying tissue is dissected, the soft tissue mass is exposed, allowing for the tumor to be excised 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 CPT codes are used based on the size of the tumor, while tumors beneath the fascia are specifically addressed with CPT® Code 28045 for those measuring less than 1.5 cm.

© Copyright 2026 Coding Ahead. All rights reserved.

1. Indications

The procedure associated with CPT® Code 28045 is indicated for the excision of soft tissue tumors located in the foot or toe that are subfascial and measure less than 1.5 cm. The following conditions may warrant this procedure:

  • Benign Tumors These tumors are typically non-cancerous and may require excision to alleviate symptoms or prevent complications.
  • Malignant Tumors Small malignant tumors or those of indeterminate nature may be excised if they have well-defined margins, allowing for complete removal while minimizing the risk of recurrence.
  • Symptomatic Tumors Tumors that cause pain, discomfort, or functional impairment in the foot or toe may necessitate surgical intervention.

2. Procedure

The excision procedure for CPT® Code 28045 involves several key steps, which are detailed as follows:

  • 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.
  • 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, especially in cases of malignant tumors.
  • Step 5: Frozen Section (if applicable) A frozen section may be performed during the procedure to assess the margins of the excised tissue, ensuring that no tumor cells remain.
  • Step 6: Closure After the tumor has been removed, the surgical site is closed in layers. Drains may be placed as needed to facilitate fluid drainage and promote healing.

3. Post-Procedure

Post-procedure care for patients undergoing excision of a subfascial tumor includes monitoring for any signs of infection, managing pain, and ensuring proper wound care. Patients are typically advised to keep the surgical site clean and dry, and to follow specific instructions regarding activity restrictions to promote healing. Follow-up appointments may be scheduled to assess the surgical site and to discuss pathology results if a frozen section was performed. The expected recovery time may vary based on individual factors and the extent of the procedure.

Short Descr EXC FOOT/TOE TUM DEEP <1.5CM
Medium Descr EXC TUMOR SOFT TISSUE FOOT/TOE SUBFASC <1.5CM
Long Descr Excision, tumor, soft tissue of foot or toe, subfascial (eg, intramuscular); less than 1.5 cm
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) P6B - Minor procedures - musculoskeletal
MUE 4
CCS Clinical Classification 160 - Other therapeutic procedures on muscles and tendons
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.
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)
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.
78 Unplanned return to the operating/procedure room by the same physician or other qualified health care professional following initial procedure for a related procedure during the postoperative period: it may be necessary to indicate that another procedure was performed during the postoperative period of the initial procedure (unplanned procedure following initial procedure). when this procedure is related to the first, and requires the use of an operating/procedure room, it may be reported by adding modifier 78 to the related procedure. (for repeat procedures, see modifier 76.)
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).
81 Minimum assistant surgeon: minimum surgical assistant services are identified by adding modifier 81 to the usual procedure number.
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).
AS Physician assistant, nurse practitioner, or clinical nurse specialist services for assistant at surgery
F8 Right hand, fourth digit
GC This service has been performed in part by a resident under the direction of a teaching physician
SG Ambulatory surgical center (asc) facility service
T1 Left foot, second digit
T2 Left foot, third digit
T3 Left foot, fourth digit
T4 Left foot, fifth 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
XE Separate encounter, a service that is distinct because it occurred during a separate encounter
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 Changed Code description changed.
Pre-1990 Added Code added.
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