Question: A patient reported to the provider for incision and drainage (I&D) of a foot abscess. I thought the code choice would be relatively easy, but there are several options for foot I&D. Could you tell me a little more about the coding options for these services? New York Subscriber Answer: If the I&D is for a simple or single abscess, you’ll report 10060 (Incision and drainage of abscess (eg, carbuncle, suppurative hidradenitis, cutaneous or subcutaneous abscess, cyst, furuncle, or paronychia); simple or single) for the service. When the abscess is complicated, or when multiple abscesses are involves, you might report 10061 (… complicated or multiple). Differences: According to Codify: “A simple incision and drainage usually involves a single incision of an abscess situated just below the skin’s surface. A complicated incision and drainage can involve multiple incisions, drain placements, extensive packing, and a more complicated wound closure.” When the I&Ds go below the surface, you coding will change accordingly. The codes get more specific as to anatomy, as well as to the provider’s actions. If 10060-10061 do not adequately describe your provider’s services, you might consider the following codes: