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N247 Remark Code: Assistant Surgeon Taxonomy Issue

N247 means the taxonomy code identifying the assistant surgeon's specialty or provider type was missing, incomplete, or invalid. Payers can use taxonomy to decide whether that type of provider may be paid for assisting at surgery.

Quick facts

Code
N247 (RARC N247)
Status
Active In use since December 2, 2004.
Code set
Remittance Advice Remark Codes (RARC)
Group codes
  • CO (Contractual Obligation): The assistant surgeon service was denied or held for a provider data problem. The provider corrects it; the patient is not liable.
Official description
Missing/incomplete/invalid assistant surgeon taxonomy.
X12 Remittance Advice Remark Codes, retrieved September 25, 2026
Last verified
against the official X12 list.

What N247 means

Assistant-at-surgery billing depends heavily on who the assistant is. A surgeon, a physician assistant, a nurse practitioner, or a surgical assistant who is not a physician may each be treated differently, and assistants are typically identified with modifiers such as 80, 81, 82, or AS. The taxonomy code tells the payer which kind of provider is involved. N247 says that code was missing or could not be accepted. It often accompanies CARC 16.

Most payers today expect the assistant to bill under their own NPI as the rendering provider on their own claim, so the taxonomy in question is usually the rendering taxonomy on that claim.

Common causes

  • No taxonomy was reported and the payer requires one for assistant claims.
  • The taxonomy reported doesn’t match what is registered in NPPES or with the payer.
  • A group taxonomy was sent when the payer needs the individual’s taxonomy.
  • The taxonomy describes a specialty the payer does not recognise for assisting.
  • A formatting error truncated the 10-character code.

How to fix it

  1. Look up the assistant’s registered taxonomies in NPPES and in the payer’s enrollment record.
  2. Choose the taxonomy that matches the assistant’s role and that the payer recognises.
  3. Correct the claim and check that the assistant modifier matches the provider type.
  4. Send a corrected claim with resubmission code 7 and the original claim number.
  5. If the payer’s records are wrong, update enrollment first.

How to prevent it

Store each clinician’s taxonomy in your billing system and match it to NPPES. For assistants who bill across multiple payers, confirm taxonomy and modifier requirements during credentialing. More on identifier mismatches: provider enrollment denials.

Codes that may appear with N247

  • CO-16 (Claim/service lacks information or has submission/billing error(s).): The claim contains missing or invalid provider information; N247 names the assistant's taxonomy.
  • CO-54 (Multiple physicians/assistants are not covered in this case.): Multiple physicians or assistants are not covered in this case.
  • CO-185 (The rendering provider is not eligible to perform the service billed.): The rendering provider is not eligible to perform the service billed.
  • N248 (Missing/incomplete/invalid assistant surgeon name.): The assistant surgeon's name was missing or invalid.
  • N249 (Missing/incomplete/invalid assistant surgeon primary identifier.): The assistant surgeon's primary identifier was missing or invalid.
  • N250 (Missing/incomplete/invalid assistant surgeon secondary identifier.): The assistant surgeon's secondary identifier was missing or invalid.

N247 FAQ

What is a taxonomy code?

A 10-character code from the Health Care Provider Taxonomy code set that describes a provider's type and specialty, such as a physician specialty, physician assistant, or nurse practitioner. Providers select taxonomies when obtaining an NPI.

Why does taxonomy matter for assistants at surgery?

Payers often pay differently for physician assistants at surgery versus non-physician assistants, and some do not pay certain provider types at all. Taxonomy helps them apply those rules.

Which taxonomy should I report?

The one that matches the assistant's role for this service and is registered in NPPES and with the payer. If the provider has several, pick the one the payer has on file for assisting.