HCPCS Code S2068: Breast reconstruction with DIEP Flap or SIEA Flap

HCPCS code S2068 refers to breast reconstruction using a deep inferior epigastric perforator (DIEP) flap or superficial inferior epigastric artery (SIEA) flap, including microsurgical techniques, performed unilaterally. It describes an autologous reconstruction procedure in which the patient’s abdominal skin and fat are transplanted to recreate the breast after mastectomy.

No. Medicare does not reimburse S-codes, including S2068. Although CMS reversed its plan to retire S2066–S2068 in August 2023, keeping these codes active, they remain non-billable under Medicare. DIEP or SIEA flap reconstruction for Medicare patients must be billed with CPT 19364 instead.

Perforator flap surgery is a microsurgical technique that transfers skin and fat from one body area to another while preserving the underlying muscles. By using small blood vessels, or perforators, to maintain blood supply, this approach minimizes muscle injury and promotes faster recovery.