Epidermal Inclusion Cyst
Per Aug. 10 CPT Assistant: Excision of epidermal cysts are properly coded with the integumentary excision codes, together with an intermediate repair code "when indicated". Because they originate from the dermis or adnexal structures, they are not soft tissue tumors, even though they may protrude into the subcutaneous tissue.
As such, CPT 11406 Excision, benign lesion including margins, except skin tags (unless listed elsewhere), trunk, arms or legs; excised diameter over 4.0 cm would be appropriate. A parenthetical note in the CPT codebook states: “For unusual or complicated excision, add modifier 22 Increased procedural services.
According to the Mayo Clinic, a cyst can form in any part of the body, including bones, organs, and soft tissues.