Modifier 26 (Professional Component) identifies and bills only the professional portion of a split service — the physician’s interpretation, report, and medical judgment — when the technical component (equipment, supplies, technician) is billed separately. Use 26 only on CPT codes with a PC/TC indicator of “1” that permit separate professional and technical billing; do not append it to codes that are professional‑only, technical‑only, global-only, or to E/M and anesthesia codes. CMS requires a separate, signed written report to support billing the professional component, and the claim’s place of service should reflect where the equipment resides, not where the interpretation occurred.

Appending Modifier 26 changes reimbursement by excluding the technical component; only the professional portion (work RVUs and any applicable malpractice RVUs) is paid, which reduces payment compared with the global service. In split‑billing situations the facility or imaging center bills the technical component with modifier TC while the interpreting physician bills the same CPT code with modifier 26. If a provider performs both components, report the global service without modifiers.