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CPT 44127: Small-Bowel Resection with Anastomosis for Intestinal Atresia

CPT code 44127 represents a surgical small-bowel resection with primary anastomosis performed to remove a single narrowed segment of the small intestine associated with congenital intestinal atresia. This procedure is a definitive corrective surgery in neonatal and pediatric surgical care and carries implications for hospital resource use, length of stay, and postoperative complications. Nationally, accurate coding of 44127 is important for clinical tracking, quality measurement, and appropriate hospital reimbursement for operative and inpatient services. Key payers discussed in this analysis include Aetna, Blue Cross Blue Shield, Cigna Health, UnitedHealthcare, and Medicare. Readers will find a concise clinical context for 44127, typical settings where the procedure is performed, and the payer landscape relevant to coverage and billing. The publication summarizes common modifiers and billing considerations, outlines typical sites of service and service type, and highlights what to expect in terms of claims processing and documentation focus for this surgical code. Data not available in the input for associated taxonomies, specific ICD-10 pairings, and related codes is noted where applicable.

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Billing Code Overview

CPT code 44127 describes a surgical procedure to resect a single narrowed segment of the small intestine (intestinal atresia) followed by an anastomosis that adjusts the luminal diameter of one bowel end to match the other. The procedure involves an abdominal incision and removal of the atretic segment with reconnection of the remaining intestinal loops.

Service type: Surgical small-bowel resection with primary anastomosis for congenital intestinal atresia
Typical site of service: Inpatient acute care hospital (operative suite and inpatient postoperative care)

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CPT 44127: Small-Bowel Resection with Anastomosis for Intestinal Atresia

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Billing Code Overview

Service type: Surgical small-bowel resection with primary anastomosis for congenital intestinal atresia
Typical site of service: Inpatient acute care hospital (operative suite and inpatient postoperative care)

Clinical & Coding Specifications

Clinical Context

A typical patient is a neonate or infant diagnosed with jejunal or ileal atresia presenting with abdominal distention, bilious emesis, and failure to pass meconium. Prenatal ultrasound or postnatal radiographs raise suspicion; contrast study and abdominal ultrasound support diagnosis. The surgical team (pediatric surgeon, anesthesiologist, neonatal intensivist) evaluates the infant, confirms stabilization, and schedules operative repair.

Preoperative workflow includes fluid resuscitation, electrolyte correction, nasogastric decompression, and broad-spectrum antibiotics as indicated. The procedure involves a transverse or midline laparotomy, identification of the atretic segment, resection of the single narrowed ileal or jejunal segment, and creation of an end-to-end or end-to-side anastomosis with tapering (enteroplasty) or spatulation to match luminal diameters. Intraoperative considerations include assessment of bowel viability, ensuring adequate perfusion of anastomotic ends, and minimizing tension.

Postoperative workflow includes admission to the neonatal intensive care unit, pain control, monitoring for anastomotic leak or obstruction, gradual advancement of enteral feeds, and follow-up for growth and bowel function. Typical length of stay depends on gestational age and comorbidities but often ranges from several days to weeks.

Typical site of service: inpatient hospital operating room with postoperative admission to neonatal/pediatric intensive care.

Service type: open surgical repair of small intestinal atresia with resection and anastomosis (enterostomy avoided).

Coding Specifications

Modifier	Description	When to Use
`00`	No modifier - standard claim submission	Used when no special circumstance modifier applies.
`11`	Office/clinic or standard encounter? (Note: `11` is not a standard CPT modifier for outpatient/clinic in common use; if used by payors it indicates the usual, customary service)	Use only if payer-specific guidance designates `11` to indicate the undefined “usual” service; verify payer rules.
`22`	Increased procedural services	Use when work or time substantially exceeds typical for an intestinal resection/anastomosis.
`23`	Unusual anesthesia	Use when procedure performed under general anesthesia where usually local/monitored anesthesia would be expected (rare in neonates; payer-specific).
`26`	Professional component	Use when billing only the professional component of a service (rare for operative code unless split billing occurs).
`50`	Bilateral procedure	Use only if bilateral operative fields are applicable (not typical for single-segment intestinal atresia).
`52`	Reduced services	Use when the surgeon performs a reduced service relative to the full procedure (e.g., aborted resection).
`53`	Discontinued procedure	Use when the procedure is started but discontinued for patient safety prior to completion.
`62`	Two surgeons	Use when two surgeons of different specialties work together as primary surgeons.
`63`	Procedure performed on infants less than 4 kg	Use for weight-based payer policies that require pediatric modifier reporting.
`66`	Surgical team approach	Use when multiple surgeons work as an integrated surgical team (team surgery).
`78`	Unplanned return to operating room for related procedure during postoperative period	Use when patient requires immediate reoperation for a complication of the index anastomosis.
`79`	Unrelated procedure or service by the same physician during the postoperative period	Use when an unrelated operation is performed during the global period.
`AS`	Physician assistant, nurse practitioner, or clinical nurse specialist services for assistant at surgery	Use when an advanced practice clinician serves as assistant at surgery and payer accepts `AS` for that role.

Taxonomy Code	Specialty	Notes
`207P00000X`	Pediatric Surgery	Primary specialty performing neonatal intestinal atresia repair.
`2080P0207X`	General Surgery	General surgeons with pediatric focus who perform neonatal bowel surgery.
`363L00000X`	Neonatal-Perinatal Medicine	Provides perioperative medical management and postoperative intensive care.
`207RP1001X`	Pediatric Critical Care Medicine	Manages critical care support in the NICU postoperatively.
`207L00000X`	Surgery - Pediatric Transplant/Other (if applicable)	Use when specialized pediatric surgical teams are involved in complex cases.

Related Diagnoses

ICD-10 Code	Description	Clinical Relevance
`Q41.0`	Atresia and stenosis of small intestine	Direct diagnosis indicating congenital small intestinal atresia/stenosis requiring resection and anastomosis.
`P78.3`	Meconium obstruction of newborn	May present similarly and require evaluation; can coexist or mimic atresia.
`P77`	Neonatal intestinal obstruction	General code for obstruction in neonates when specific etiology pending.
`K56.69`	Other intestinal obstruction	Used for non-neonatal presentations of small bowel obstruction when atresia leads to obstruction beyond newborn period.
`P07.32`	Preterm newborn, gestational age 32 completed weeks	Relevant comorbidity affecting perioperative risk and management.
`P00.0`	Newborn affected by maternal complications of pregnancy, unspecified	Captures maternal factors that may affect neonatal condition and surgical planning.

Related CPT Codes

CPT Code	Description	Relationship to This Procedure
`44200`	Enterotomy, small intestine, single; with removal of foreign body, polyp, or lesion, simple closure	Can be performed if a limited enterotomy is needed for decompression or lesion removal adjacent to the atresia.
`44120`	Enterolysis (separating adhesions), single or multiple, small intestine	Performed if dense adhesions are encountered during laparotomy in older infants or reoperations.
`43840`	Resection, small intestine with anastomosis, single resection and anastomosis (separate code for older children/adults)	Related resection/anastomosis codes for different anatomic levels; used when mapping to age/approach variants.
`49560`	Repair of incarcerated or strangulated hernia; newborn/infant (open)	May be performed concurrently if a congenital hernia is identified and requires repair during the same anesthetic.
`76937`	Ultrasound guidance for aspiration/placement of catheter	Used preoperatively for guided paracentesis if required for diagnosis or decompression prior to definitive repair.

CPT 44100: Small Intestine Biopsy via Oral Capsule

CPT-44110-OPEN-EXCISION-INTESTINAL-LESION-SINGLE-INCISION

CPT 44110: Open Excision of Intestinal Lesion(s), Single Incision

CPT-44111-INTESTINAL-LESION-EXCISION-MULTIPLE-INCISIONS

CPT 44111: Excision of Intestinal Lesions, Multiple Incisions

CPT-44120-SMALL-INTESTINE-RESECTION-PRIMARY-ANASTOMOSIS

CPT 44120: Small Intestine Resection with Primary Anastomosis

CPT-44121-ADDITIONAL-SMALL-INTESTINE-RESECTION-ANASTOMOSIS

CPT 44121: Additional Small Intestine Resection with Anastomosis

CPT-44125-SMALL-INTESTINE-RESECTION-WITH-STOMA-CREATION

CPT 44125: Small Intestine Resection with Stoma Creation

CPT-44126-SMALL-BOWEL-RESECTION-CONGENITAL-ATRESIA-END-TO-END-ANASTOMOSIS

CPT 44126: Small Bowel Resection for Congenital Atresia with End-to-End Anastomosis

CPT-44128-SMALL-BOWEL-RESECTION-ANASTOMOSIS-CONGENITAL-ATRESIA

CPT 44128: Small Bowel Resection and Anastomosis for Congenital Atresia

CPT-44130-INTESTINAL-ANASTOMOSIS-BOWEL-RESECTION-ANASTOMOSIS

CPT 44130: Intestinal Anastomosis, With or Without Stoma

CPT-44132-DONOR-SMALL-BOWEL-RESECTION-PRESERVATION-FOR-TRANSPLANT

CPT 44132: Donor Small Intestine Resection and Cold Preservation

Showing 1–10 of 29

Frequently Asked Questions

References

1.CPT® Codes and Descriptions. AAPC. Retrieved Jul 29, 2026.
2.HCPCS Quarterly Update. Centers for Medicare & Medicaid Services (CMS). Retrieved Jul 29, 2026.
3.ICD-10-CM Full Code List. Centers for Medicare & Medicaid Services (CMS). Retrieved Jul 29, 2026.

Published by

Trek Health powers OpenPayer with a leading commercial payer intelligence platform, seamlessly converting fragmented payer data into actionable insights for provider organizations.

Trek Health ingests and normalizes Transparency in Coverage data and payer policy updates to give provider organizations a clear view of how commercial reimbursement behaves across markets, payers, and services. Our platform transforms raw payer disclosures into structured intelligence that supports contract evaluation, payer negotiations, and service line strategy. By combining market benchmarks with ongoing policy visibility, Trek helps teams identify variability, risk, and opportunity in commercial reimbursement. The result is faster insight, stronger negotiating positions, and more informed financial decisions.

Clinical & Coding Specifications

Clinical Context

Typical site of service: inpatient hospital operating room with postoperative admission to neonatal/pediatric intensive care.

Service type: open surgical repair of small intestinal atresia with resection and anastomosis (enterostomy avoided).

Coding Specifications

Modifier	Description	When to Use
`00`	No modifier - standard claim submission	Used when no special circumstance modifier applies.
`11`	Office/clinic or standard encounter? (Note: `11` is not a standard CPT modifier for outpatient/clinic in common use; if used by payors it indicates the usual, customary service)	Use only if payer-specific guidance designates `11` to indicate the undefined “usual” service; verify payer rules.
`22`	Increased procedural services	Use when work or time substantially exceeds typical for an intestinal resection/anastomosis.
`23`	Unusual anesthesia	Use when procedure performed under general anesthesia where usually local/monitored anesthesia would be expected (rare in neonates; payer-specific).
`26`	Professional component	Use when billing only the professional component of a service (rare for operative code unless split billing occurs).
`50`	Bilateral procedure	Use only if bilateral operative fields are applicable (not typical for single-segment intestinal atresia).
`52`	Reduced services	Use when the surgeon performs a reduced service relative to the full procedure (e.g., aborted resection).
`53`	Discontinued procedure	Use when the procedure is started but discontinued for patient safety prior to completion.
`62`	Two surgeons	Use when two surgeons of different specialties work together as primary surgeons.
`63`	Procedure performed on infants less than 4 kg	Use for weight-based payer policies that require pediatric modifier reporting.
`66`	Surgical team approach	Use when multiple surgeons work as an integrated surgical team (team surgery).
`78`	Unplanned return to operating room for related procedure during postoperative period	Use when patient requires immediate reoperation for a complication of the index anastomosis.
`79`	Unrelated procedure or service by the same physician during the postoperative period	Use when an unrelated operation is performed during the global period.
`AS`	Physician assistant, nurse practitioner, or clinical nurse specialist services for assistant at surgery	Use when an advanced practice clinician serves as assistant at surgery and payer accepts `AS` for that role.

Taxonomy Code	Specialty	Notes
`207P00000X`	Pediatric Surgery	Primary specialty performing neonatal intestinal atresia repair.
`2080P0207X`	General Surgery	General surgeons with pediatric focus who perform neonatal bowel surgery.
`363L00000X`	Neonatal-Perinatal Medicine	Provides perioperative medical management and postoperative intensive care.
`207RP1001X`	Pediatric Critical Care Medicine	Manages critical care support in the NICU postoperatively.
`207L00000X`	Surgery - Pediatric Transplant/Other (if applicable)	Use when specialized pediatric surgical teams are involved in complex cases.

Related Diagnoses

ICD-10 Code	Description	Clinical Relevance
`Q41.0`	Atresia and stenosis of small intestine	Direct diagnosis indicating congenital small intestinal atresia/stenosis requiring resection and anastomosis.
`P78.3`	Meconium obstruction of newborn	May present similarly and require evaluation; can coexist or mimic atresia.
`P77`	Neonatal intestinal obstruction	General code for obstruction in neonates when specific etiology pending.
`K56.69`	Other intestinal obstruction	Used for non-neonatal presentations of small bowel obstruction when atresia leads to obstruction beyond newborn period.
`P07.32`	Preterm newborn, gestational age 32 completed weeks	Relevant comorbidity affecting perioperative risk and management.
`P00.0`	Newborn affected by maternal complications of pregnancy, unspecified	Captures maternal factors that may affect neonatal condition and surgical planning.

Related CPT Codes

CPT Code	Description	Relationship to This Procedure
`44200`	Enterotomy, small intestine, single; with removal of foreign body, polyp, or lesion, simple closure	Can be performed if a limited enterotomy is needed for decompression or lesion removal adjacent to the atresia.
`44120`	Enterolysis (separating adhesions), single or multiple, small intestine	Performed if dense adhesions are encountered during laparotomy in older infants or reoperations.
`43840`	Resection, small intestine with anastomosis, single resection and anastomosis (separate code for older children/adults)	Related resection/anastomosis codes for different anatomic levels; used when mapping to age/approach variants.
`49560`	Repair of incarcerated or strangulated hernia; newborn/infant (open)	May be performed concurrently if a congenital hernia is identified and requires repair during the same anesthetic.
`76937`	Ultrasound guidance for aspiration/placement of catheter	Used preoperatively for guided paracentesis if required for diagnosis or decompression prior to definitive repair.

CPT 44100: Small Intestine Biopsy via Oral Capsule

CPT-44110-OPEN-EXCISION-INTESTINAL-LESION-SINGLE-INCISION

CPT 44110: Open Excision of Intestinal Lesion(s), Single Incision

CPT-44111-INTESTINAL-LESION-EXCISION-MULTIPLE-INCISIONS

CPT 44111: Excision of Intestinal Lesions, Multiple Incisions

CPT-44120-SMALL-INTESTINE-RESECTION-PRIMARY-ANASTOMOSIS

CPT 44120: Small Intestine Resection with Primary Anastomosis

CPT-44121-ADDITIONAL-SMALL-INTESTINE-RESECTION-ANASTOMOSIS

CPT 44121: Additional Small Intestine Resection with Anastomosis

CPT-44125-SMALL-INTESTINE-RESECTION-WITH-STOMA-CREATION

CPT 44125: Small Intestine Resection with Stoma Creation

CPT-44126-SMALL-BOWEL-RESECTION-CONGENITAL-ATRESIA-END-TO-END-ANASTOMOSIS

CPT 44126: Small Bowel Resection for Congenital Atresia with End-to-End Anastomosis

CPT-44128-SMALL-BOWEL-RESECTION-ANASTOMOSIS-CONGENITAL-ATRESIA

CPT 44128: Small Bowel Resection and Anastomosis for Congenital Atresia

CPT-44130-INTESTINAL-ANASTOMOSIS-BOWEL-RESECTION-ANASTOMOSIS

CPT 44130: Intestinal Anastomosis, With or Without Stoma

CPT-44132-DONOR-SMALL-BOWEL-RESECTION-PRESERVATION-FOR-TRANSPLANT

CPT 44132: Donor Small Intestine Resection and Cold Preservation

Showing 1–10 of 29

Frequently Asked Questions

References

1.CPT® Codes and Descriptions. AAPC. Retrieved Jul 29, 2026.
2.HCPCS Quarterly Update. Centers for Medicare & Medicaid Services (CMS). Retrieved Jul 29, 2026.
3.ICD-10-CM Full Code List. Centers for Medicare & Medicaid Services (CMS). Retrieved Jul 29, 2026.

Published by

Trek Health powers OpenPayer with a leading commercial payer intelligence platform, seamlessly converting fragmented payer data into actionable insights for provider organizations.

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CPT 44127: Small-Bowel Resection with Anastomosis for Intestinal Atresia

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Billing Code Overview

Clinical & Coding Specifications

Clinical Context

Coding Specifications

Related Diagnoses

Related CPT Codes

Related Codes

References

Clinical & Coding Specifications

Clinical Context

Coding Specifications

Related Diagnoses

Related CPT Codes

Related Codes

References

CPT 44127: Small-Bowel Resection with Anastomosis for Intestinal Atresia

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Billing Code Overview

CPT 44127: Small-Bowel Resection with Anastomosis for Intestinal Atresia

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Billing Code Overview

Clinical & Coding Specifications

Clinical Context

Coding Specifications

Related Diagnoses

Related CPT Codes

Related Codes

What clinical scenario and service setting does CPT 44127 cover?

What are the typical preoperative and intraoperative workflows described for this procedure?

Which CPT modifiers are commonly relevant for billing CPT 44127 and when should they be used?

Which specialties and taxonomy codes are associated with performing and managing care for CPT 44127?

What related CPT and ICD-10 codes are noted as clinically or billing-relevant to CPT 44127?

References

Clinical & Coding Specifications

Clinical Context

Coding Specifications

Related Diagnoses

Related CPT Codes

Related Codes

What clinical scenario and service setting does CPT 44127 cover?

What are the typical preoperative and intraoperative workflows described for this procedure?

Which CPT modifiers are commonly relevant for billing CPT 44127 and when should they be used?

Which specialties and taxonomy codes are associated with performing and managing care for CPT 44127?

What related CPT and ICD-10 codes are noted as clinically or billing-relevant to CPT 44127?

References