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CO-D14 Denial Code (Deactivated): Plan of Treatment

CO-D14 meant the claim lacked an indication that a plan of treatment was on file. X12 deactivated it and named CARC 17, since retired; today this is usually reported as CARC 16 with remark M135.

X12 deactivated CARCD14 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-D14 (CARC D14)
Status: Deactivated StoppedOctober 16, 2003 (in use since January 1, 1995).
Code set: Claim Adjustment Reason Codes (CARC)
Group codes: CO (Contractual Obligation): Having the plan in place was the provider's responsibility; the patient was not billed for the denial.
Official description: Claim lacks indication that plan of treatment is on file.
X12 Claim Adjustment Reason Codes, retrieved September 25, 2026
Last verified: September 24, 2026 against the official X12 list.

What CO-D14 meant

For ongoing services such as therapy, payers commonly require a written plan of treatment describing goals, frequency, and duration. CARC D14 denied claims that did not indicate such a plan was on file. The denial was about the claim’s statement, not necessarily about whether the plan existed.

What replaced it

X12’s note points to code 17, covered on the CO-17 page, which has itself been retired. On current remittances the issue usually appears as CO-16 with remark M135 for the plan of treatment, or M141 when a physician-certified plan of care is missing.

If you still see CO-D14

It is limited to historical claims. For a similar denial today, confirm the plan exists, is signed and dated as the payer requires, and covered the dates of service. Recertify if it lapsed. Then add any required indicator or attach the plan and resubmit.

CO-17Deactivated (Requested information was not provided or was insufficient/incomplete.): The named replacement at the time, which was later deactivated too.
CO-16 (Claim/service lacks information or has submission/billing error(s).): Active code for missing information, with a remark code.
M135 (Missing/incomplete/invalid plan of treatment.): Remark code for a missing, incomplete, or invalid plan of treatment.
M141 (Missing physician certified plan of care.): Remark code for a missing physician-certified plan of care.

CO-D14 FAQ

Which services require a plan of treatment?

Commonly therapy services, home health, and other ongoing care where payers require a documented plan, often certified by a physician or other qualified practitioner.

Is a plan of treatment the same as a plan of care?

The terms are often used interchangeably. Payers may have specific requirements about who signs it, what it contains, and how often it must be recertified.

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