E1110 HCPCS code: Semi-reclining wheelchair, detachable arms (desk or full length) elevating leg rest
E1110 is the HCPCS Level II code for semi-reclining wheelchair, detachable arms (desk or full length) elevating leg rest. The 2026 Medicare DMEPOS fee schedule pays $122.69 to $152.19 (RR, rental (monthly)) 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. Its average fee ranks 7 of 11 E11 codes billed RR (family range $85.93–$338.46).
Code details
| Field | Value |
|---|---|
| Section | E codes — Durable medical equipment |
| Coverage code | D — Special coverage instructions apply |
| Pricing indicator | 36 — DMEPOS: capped rental item |
| BETOS category | D1D — Wheelchairs |
| Added | 1986-01-01 |
| Last action effective | 1989-01-01 |
2026 Medicare DMEPOS fee schedule for E1110
| Modifier | Meaning | Lowest state fee | Highest state fee | Ceiling | Floor |
|---|---|---|---|---|---|
| RR | rental (monthly) | $122.69 | $152.19 | $144.86 | $123.13 |
| State | Modifier | Fee | Rural fee |
|---|---|---|---|
| AK | RR | $122.69 | — |
| AL | RR | $129.73 | — |
| AR | RR | $144.86 | — |
| AZ | RR | $136.13 | — |
| CA | RR | $123.13 | — |
| CO | RR | $123.13 | — |
| CT | RR | $123.13 | — |
| DC | RR | $123.13 | — |
| DE | RR | $123.13 | — |
| FL | RR | $123.13 | — |
| GA | RR | $123.13 | — |
| HI | RR | $131.16 | — |
| IA | RR | $144.86 | — |
| ID | RR | $144.86 | — |
| IL | RR | $144.86 | — |
| IN | RR | $144.86 | — |
| KS | RR | $144.86 | — |
| KY | RR | $123.13 | — |
| LA | RR | $123.13 | — |
| MA | RR | $144.86 | — |
| MD | RR | $134.53 | — |
| ME | RR | $144.86 | — |
| MI | RR | $144.86 | — |
| MN | RR | $144.86 | — |
| MO | RR | $144.86 | — |
| MS | RR | $123.13 | — |
| MT | RR | $144.86 | — |
| NC | RR | $144.86 | — |
| ND | RR | $144.86 | — |
| NE | RR | $144.86 | — |
| NH | RR | $138.64 | — |
| NJ | RR | $144.86 | — |
| NM | RR | $144.86 | — |
| NV | RR | $139.40 | — |
| NY | RR | $137.61 | — |
| OH | RR | $127.72 | — |
| OK | RR | $144.86 | — |
| OR | RR | $144.86 | — |
| PA | RR | $143.00 | — |
| PR | RR | $152.19 | — |
| RI | RR | $144.86 | — |
| SC | RR | $144.85 | — |
| SD | RR | $144.86 | — |
| TN | RR | $138.57 | — |
| TX | RR | $144.86 | — |
| UT | RR | $135.65 | — |
| VA | RR | $144.86 | — |
| VI | RR | $137.61 | — |
| VT | RR | $144.86 | — |
| WA | RR | $127.94 | — |
| WI | RR | $136.54 | — |
| WV | RR | $139.00 | — |
| WY | RR | $144.86 | — |
How the E1110 fee compares
| Measure | Value |
|---|---|
| Rank among 11 E11 codes billed RR (lowest = 1) | 7 |
| Family fee range (average of state fees) | $85.93–$338.46 |
| Rural fee uplift | — |
NCCI unit limits (MUE)
| Claim type | Max units per day | Rationale |
|---|---|---|
| DME suppliers | 1 | Code Descriptor / CPT Instruction |
What changed for E1110
- 2026-01-01: Average state fee (RR) rose 2.0%: $135.14 to $137.84
- 1986-01-01: E1110 added to HCPCS Level II
- Next scheduled CMS quarterly update (HCPCS and DMEPOS fee schedule): 2027-01-01
Frequently asked questions
What is HCPCS code E1110?
E1110 is the HCPCS Level II code for semi-reclining wheelchair, detachable arms (desk or full length) elevating leg rest. Short descriptor: "Wheelchair semi-recl detach".
How much does Medicare pay for E1110?
Under the 2026 DMEPOS fee schedule, non-rural state fees are RR (rental (monthly)): $122.69–$152.19. Rural fees can be higher.
Does Medicare cover E1110?
Coverage code D — Special coverage instructions apply. Medicare covers it when its national or local coverage criteria are met.
Did the Medicare fee for E1110 change in 2026?
The average non-rural state fee for RR moved from $135.14 in 2025 to $137.84 in 2026 (+2.0%). CMS's next quarterly HCPCS and DMEPOS update takes effect January 1, 2027.
How many units of E1110 can be billed per day?
1 on DME suppliers (NCCI medically unlikely edits).
Related E11 codes
- E1100 — Semi-reclining wheelchair, fixed full length arms, swing away detachable elevating leg rests ($125.74–$182.77)
- E1130 — Standard wheelchair, fixed full length arms, fixed or swing away detachable footrests
- E1140 — Wheelchair, detachable arms, desk or full length, swing away detachable footrests
- E1150 — Wheelchair, detachable arms, desk or full length swing away detachable elevating legrests ($98.81–$145.99)
- E1160 — Wheelchair, fixed full length arms, swing away detachable elevating legrests ($75.73–$112.63)
- E1161 — Manual adult size wheelchair, includes tilt in space ($337.19–$404.64)
- E1170 — Amputee wheelchair, fixed full length arms, swing away detachable elevating legrests ($108.21–$210.73)
- E1171 — Amputee wheelchair, fixed full length arms, without footrests or legrest ($97.09–$168.26)
- E1172 — Amputee wheelchair, detachable arms (desk or full length) without footrests or legrest ($118.69–$180.66)
- E1180 — Amputee wheelchair, detachable arms (desk or full length) swing away detachable footrests ($122.76–$173.78)
- E1190 — Amputee wheelchair, detachable arms (desk or full length) swing away detachable elevating legrests ($141.81–$217.43)
- E1195 — Heavy duty wheelchair, fixed full length arms, swing away detachable elevating legrests ($152.17–$210.59)
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Next steps
- Run a reimbursement report for a device billed under E1110
- Watch E1110 for fee, coverage and descriptor changes
- Build a full Medicare revenue model for E1110
Sources: CMS HCPCS Level II release October 2026; 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.