E0272 HCPCS code: Mattress, foam rubber

E0272 is the HCPCS Level II code for mattress, foam rubber. The 2026 Medicare DMEPOS fee schedule pays $165.67 to $240.18 (NU, new equipment, purchased) depending on the state. Its Medicare coverage code is D (Special coverage instructions apply): Medicare covers it when its national or local coverage criteria are met. The NCCI unit limit is 1 per day on DME suppliers. Medicare volume rose 22% from 2022 to 2024 (4,397 to 5,373 services). In 2024, 292 suppliers billed Medicare for E0272 (purchases), serving 3,893 beneficiaries; California, Washington, New York accounted for 75% of services. Its average fee ranks 10 of 14 E02 codes billed NU (family range $15.39–$673.16); rural fees run 21% higher.

Code details

FieldValue
SectionE codes — Durable medical equipment
Coverage codeD — Special coverage instructions apply
Pricing indicator32 — DMEPOS: inexpensive or routinely purchased item
BETOS categoryD1B — Hospital beds
Added1986-01-01
Last action effective1993-01-01

2026 Medicare DMEPOS fee schedule for E0272

ModifierMeaningLowest state feeHighest state feeCeilingFloor
NUnew equipment, purchased$165.67$240.18——
RRrental (monthly)$16.57$27.62——
UEused equipment, purchased$117.29$180.15——
StateModifierFeeRural fee
AKNU$226.41—
ALNU$178.16$201.47
ARNU$178.16$220.11
AZNU$167.82$220.11
CANU$165.67$220.11
CONU$173.59$216.75
CTNU$179.00$220.11
DCNU$170.40$215.53
DENU$170.40$215.53
FLNU$178.16$213.11
GANU$178.16$220.11
HINU$235.45—
IANU$174.03$220.11
IDNU$173.59$201.47
ILNU$176.56$201.47
INNU$176.56$211.65
KSNU$174.03$220.11
KYNU$178.16$220.11
LANU$178.16$220.11
MANU$179.00$220.11
MDNU$170.40$210.93
MENU$179.00$201.47
MINU$176.56$219.09
MNNU$174.03$220.11
MONU$174.03$204.42
MSNU$178.16$201.47
MTNU$173.59$201.47
NCNU$178.16$220.11
NDNU$174.03$220.11
NENU$174.03$220.11
NHNU$179.00$219.54
NJNU$170.40$215.53
NMNU$167.82$220.11
NVNU$165.67$220.11
NYNU$170.40$201.47
OHNU$176.56$212.89
OKNU$167.82$220.11
ORNU$165.67$201.47
PANU$170.40$215.53
PRNU$240.18—
RINU$179.00$220.11
SCNU$178.16$220.11
SDNU$174.03$220.11
TNNU$178.16$220.11
TXNU$167.82$209.46
UTNU$173.59$220.11
VANU$178.16$220.11
VINU$201.69—
VTNU$179.00$219.54
WANU$165.67$213.61
WINU$176.56$220.11
WVNU$178.16$212.89
WYNU$173.59$220.11
AKRR$25.41—
ALRR$17.82$20.62
ARRR$17.82$22.56
AZRR$16.78$22.56
CARR$16.57$22.56
CORR$17.36$21.66
CTRR$17.90$22.56
DCRR$17.04$22.56
DERR$17.04$22.56
FLRR$17.82$21.31
GARR$17.82$22.56
HIRR$26.49—
IARR$17.40$22.02
IDRR$17.36$20.62
ILRR$17.66$20.62
INRR$17.66$21.17
KSRR$17.40$22.41
KYRR$17.82$22.05
LARR$17.82$22.56
MARR$17.90$22.56
MDRR$17.04$22.56
MERR$17.90$20.62
MIRR$17.66$20.62
MNRR$17.40$22.56
MORR$17.40$20.62
MSRR$17.82$20.62
MTRR$17.36$20.62
NCRR$17.82$22.56
NDRR$17.40$22.56
NERR$17.40$22.02
NHRR$17.90$21.56
NJRR$17.04$22.56
NMRR$16.78$22.56
NVRR$16.57$22.56
NYRR$17.04$20.62
OHRR$17.66$22.56
OKRR$16.78$22.56
ORRR$16.57$20.62
PARR$17.04$22.56
PRRR$27.62—
RIRR$17.90$22.56
SCRR$17.82$20.62
SDRR$17.40$22.56
TNRR$17.82$22.56
TXRR$16.78$20.94
UTRR$17.36$22.56
VARR$17.82$22.56
VIRR$20.64—
VTRR$17.90$21.56
WARR$16.57$21.37
WIRR$17.66$20.62
WVRR$17.82$22.56
WYRR$17.36$22.56
AKUE$117.29—
ALUE$133.62$150.72
ARUE$133.62$164.64
AZUE$125.86$164.64
CAUE$124.26$150.72
COUE$130.19$162.57
CTUE$134.25$164.64
DCUE$127.80$161.65
DEUE$127.80$161.65
FLUE$133.62$159.83
GAUE$133.62$164.64
HIUE$125.42—
IAUE$130.52$164.64
IDUE$130.19$150.72
ILUE$132.42$150.72
INUE$132.42$158.73
KSUE$130.52$164.64
KYUE$133.62$164.64
LAUE$133.62$164.64
MAUE$134.25$164.64
MDUE$127.80$158.20
MEUE$134.25$150.72
MIUE$132.42$164.30
MNUE$130.52$164.64
MOUE$130.52$153.31
MSUE$133.62$150.72
MTUE$130.19$150.72
NCUE$133.62$164.64
NDUE$130.52$164.64
NEUE$130.52$164.64
NHUE$134.25$164.64
NJUE$127.80$161.65
NMUE$125.86$164.64
NVUE$124.26$164.64
NYUE$127.80$150.72
OHUE$132.42$159.66
OKUE$125.86$164.64
ORUE$124.26$150.72
PAUE$127.80$161.65
PRUE$180.15—
RIUE$134.25$164.64
SCUE$133.62$164.64
SDUE$130.52$164.64
TNUE$133.62$164.64
TXUE$125.86$157.10
UTUE$130.19$164.64
VAUE$133.62$164.64
VIUE$150.89—
VTUE$134.25$164.64
WAUE$124.26$160.22
WIUE$132.42$164.64
WVUE$133.62$159.66
WYUE$130.19$164.64

How the E0272 fee compares

MeasureValue
Rank among 14 E02 codes billed NU (lowest = 1)10
Family fee range (average of state fees)$15.39–$673.16
Rural fee uplift20.8%

Who bills E0272 (2024)

MeasureValue
Suppliers billing rentals82
Suppliers billing purchases292
Referring clinicians2,145
Medicare beneficiaries3,893
States with claims29
Share of services in top 3 states (California, Washington, New York)75%
YearSuppliersBeneficiaries
20223422,903
20232923,381
20242923,893

Counts only. Supplier and clinician names, contact lists and state-by-state detail are in Caduvo.

Medicare utilization for E0272, 2022–2024

YearServicesBeneficiariesAvg. allowedAvg. paid
20224,3972,903$89.18$67.79
20234,5143,381$108.62$82.94
20245,3733,893$109.38$83.41

States with the most E0272 services (2024)

StateServicesAvg. paid
California3,344$88.08
Washington348$11.51
New York171$66.30
Louisiana143$137.23
Mississippi125$51.90

NCCI unit limits (MUE)

Claim typeMax units per dayRationale
DME suppliers1Code Descriptor / CPT Instruction

Medicare policy articles for this code

What changed for E0272

Frequently asked questions

What is HCPCS code E0272?

E0272 is the HCPCS Level II code for mattress, foam rubber. Short descriptor: "Mattress foam rubber".

How much does Medicare pay for E0272?

Under the 2026 DMEPOS fee schedule, non-rural state fees are NU (new equipment, purchased): $165.67–$240.18; RR (rental (monthly)): $16.57–$27.62; UE (used equipment, purchased): $117.29–$180.15. Rural fees can be higher.

Does Medicare cover E0272?

Coverage code D — Special coverage instructions apply. Medicare covers it when its national or local coverage criteria are met.

Did the Medicare fee for E0272 change in 2026?

The average non-rural state fee for NU moved from $173.51 in 2025 to $178.13 in 2026 (+2.7%). CMS's next quarterly HCPCS and DMEPOS update takes effect January 1, 2027.

How many units of E0272 can be billed per day?

1 on DME suppliers (NCCI medically unlikely edits).

Related E02 codes

Building a device that would bill under a code like this? Caduvo matches a device description to HCPCS/CPT codes, Medicare coverage and payment, and the FDA pathway in one report.

Next steps

Sources: CMS HCPCS Level II release October 2025; CMS DMEPOS fee schedule 2026; CMS NCCI MUE tables; CMS Medicare utilization (physician and DME supplier files); CMS Medicare Coverage Database articles. Fees are Medicare allowables, not commercial rates. Not billing or legal advice.

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