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CO-D10 Denial Code (Deactivated): Financial Form Missing

CO-D10 meant the claim was denied because a completed physician financial relationship form was not on file with the payer. X12 deactivated it and pointed payers to CARC 17, which was itself later retired; today this is typically reported with CARC 16 and remark M131.

X12 deactivated CARCD10 on October 16, 2003. Payers should no longer use it on new remittances, but it can still appear on older ERAs, corrected claims, and appeals.

Code: CO-D10 (CARC D10)
Status: Deactivated StoppedOctober 16, 2003 (in use since January 1, 1995).
Code set: Claim Adjustment Reason Codes (CARC)
Group codes: CO (Contractual Obligation): Keeping the form on file was the provider's responsibility, so the patient was not billed.
Official description: Claim/service denied. Completed physician financial relationship form not on file.
X12 Claim Adjustment Reason Codes, retrieved September 25, 2026
Last verified: September 24, 2026 against the official X12 list.

What CO-D10 meant

CARC D10 was a paperwork denial tied to self-referral oversight. Payers wanted a completed form describing a physician’s financial relationships with entities such as labs or imaging centers. When that form was not on file, claims could be denied until it was supplied.

What replaced it

X12’s note says to use code 17, and the CO-17 page explains that code. Code 17 was itself later deactivated, so current remittances generally show CO-16 together with remark code M131, which specifically flags a missing physician financial relationship form. If the payer concludes a referral actually violated self-referral rules, the code is CO-213.

If you still see CO-D10

It should only show up in historical claim data. If a payer denies for a missing financial relationship form today, ask which form version it requires and how to submit it. Once the payer confirms receipt, request reprocessing of the affected claims. Because this is a provider-level document, fixing it once can clear multiple claims.

CO-17Deactivated (Requested information was not provided or was insufficient/incomplete.): The code X12 named as the replacement, which has also since been deactivated.
CO-16 (Claim/service lacks information or has submission/billing error(s).): Active code for missing information, used with a remark code.
M131 (Missing physician financial relationship form.): Remark code for a missing physician financial relationship form.
CO-213 (Non-compliance with the physician self referral prohibition legislation or payer policy.): Non-compliance with physician self-referral prohibition legislation or payer policy.

CO-D10 FAQ

What was the physician financial relationship form?

A form collecting information on financial relationships between physicians and entities they refer to. It relates to self-referral rules that restrict referrals to entities in which a physician has a financial interest.

Does this denial mean a self-referral violation?

No. CO-D10 was about a missing form. A finding of non-compliance with self-referral rules is a different matter, reported today with CARC 213.

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