Non-covered services do not require ABNs. ABNs are only for services that are normally covered but due to some reason they are expected to be denied for this service on this patient.
An example would be if a patient requests a normally covered test be done but does not have an acceptable dx for medicare. In this case you would tell the patient up front with the ABN what the service is, why you don't think Medicare will cover it, and the estimated cost. The patient then gets to decide whether or not they want to recieve the service based on the fact they will probably have to pay for it.
CMS provides the ABN form, you just fill it out on a case by case basis. There is no list of services, that I am aware, like you are asking for. What we generally do is keep the LCD/NCDs of the services we provide on hand, so if there is a question they can look it up and determine whether or not an ABN is needed.
Laura, CPC, CEMC