L3480 — Heel, pad and depression for spur
L3480 is a HCPCS Level II code for heel, pad and depression for spur. It belongs to the Orthotic and Prosthetic Procedures and Devices section. Whether Medicare pays it depends on the coverage rule below.
Medicare coverage: Special coverage instructions apply
There are published conditions attached to this code. Check the applicable coverage policy before billing it: the code being valid is not the same as the service being covered.
From the coverage field of the CMS Alpha-Numeric HCPCS File, release 2026Q3-Jul. This states Medicare’s position on the code, not on your particular claim.
Medically Unlikely Edits — units per day
The most units of L3480 Medicare will pay on one date of service. Bill more on a single line and it is denied. The limit is not the same in every setting, so the row that matters is the one matching the claim you are building.
- practitioner
- 0 — never payable MAI 3 — Date of Service Edit: Clinical · CMS Policy
- outpatient
- 2 units MAI 2 — Date of Service Edit: Policy · Anatomic Consideration
- DME supplier
- 2 units MAI 2 — Date of Service Edit: Policy · Anatomic Consideration
The adjudication indicator decides whether exceeding the limit is worth appealing at all: MAI 1 is a line edit you can support with documentation, MAI 3 is a date-of-service edit that is also appealable, and MAI 2 is absolute — no documentation overrides it. CMS MUE 2026Q3.
The CMS record for L3480
- Long descriptor
- Heel, pad and depression for spur
- Short descriptor
- Shoe heel pad & depress for
- Added
- January 1, 1984
- BETOS
- D1F
- Pricing indicator
- 00 — Not priced by Part B
The official wording. This is what the code means.
CMS's 28-character form, which is what shows up on a remittance advice.
When CMS introduced the code.
Berenson-Eggers Type of Service — CMS's own analytic grouping.
Service not separately priced by Part B — not covered, bundled into another service, or used by Part A only.
Codes adjacent to L3480
HCPCS has no hierarchy — related items simply sit next to each other in the numbering. If L3480 is not quite right, the correct code is very often within a few positions of it.
- L3420Full sole and heel wedge, between sole
- L3430Heel, counter, plastic reinforced
- L3440Heel, counter, leather reinforced
- L3450Heel, sach cushion type
- L3455Heel, new leather, standard
- L3460Heel, new rubber, standard
- L3465Heel, thomas with wedge
- L3470Heel, thomas extended to ball
- L3485Heel, pad, removable for spur
- L3500Orthopedic shoe addition, insole, leather
- L3510Orthopedic shoe addition, insole, rubber
- L3520Orthopedic shoe addition, insole, felt covered with leather
- L3530Orthopedic shoe addition, sole, half
- L3540Orthopedic shoe addition, sole, full
- L3550Orthopedic shoe addition, toe tap standard
- L3560Orthopedic shoe addition, toe tap, horseshoe
Questions about L3480
What is HCPCS code L3480?
L3480 is a HCPCS Level II code for heel, pad and depression for spur. It sits in the Orthotic and Prosthetic Procedures and Devices section.
Does Medicare cover L3480?
The CMS HCPCS file marks L3480 as "Special coverage instructions apply". There are published conditions attached to this code. Check the applicable coverage policy before billing it: the code being valid is not the same as the service being covered.