HCPCS Level II code E1014 identifies a reclining back attachment for a pediatric-size wheelchair, describing an add-on seating component used to provide reclining support for children with mobility or postural needs; the service type is durable medical equipment — seating accessory, and the typical site of service is home, school, or outpatient rehabilitation settings where pediatric wheelchairs are fitted or adjusted.

For related coverage guidance, see recent payer policy updates: Prior Authorization for Durable Medical Equipment (DME), Continuous Passive Motion (CPM) Devices, Push-Rim Activated Power-Assist Device (E0986) — Manual Wheelchair Accessory.