Question: What do I need to include if I have to file a special report for a service? There’s no CPT® code for a service my provider performed. Nebraska Subscriber Answer: According to the American Medical Association’s CPT® guidelines: “A service that is rarely provided, unusual, variable, or new may require a special report. Pertinent information should include an adequate definition or description of the nature, extent, and need for the procedure and the time, effort, and equipment necessary to provide the service.”