6.3 Insurance Claims, EOBs, and Denial Management

Key Takeaways

  • The CMS-1500 is the standard claim form for professional (physician) services; the UB-04 is used for institutional (hospital) services
  • Claims are submitted electronically through clearinghouses that check for errors before forwarding to insurance companies
  • An Explanation of Benefits (EOB) is a statement from the insurance company showing how a claim was processed
  • Common denial reasons include no authorization, patient not eligible, non-covered service, incorrect coding, duplicate claim, and timely filing exceeded
  • Denied claims should be reviewed, corrected, and resubmitted or formally appealed within the insurance company's appeal timeframe
  • An aging report categorizes outstanding claims by the number of days since the date of service (30, 60, 90, 120+ days)
Last updated: March 2026

Insurance Claims, EOBs, and Denial Management

Understanding the claims process helps CMAAs contribute to the practice's financial health by ensuring accurate front-end data and supporting the billing team.


Claim Forms

FormFull NameUsed For
CMS-1500Centers for Medicare & Medicaid Services 1500Professional services (physician office, ambulatory care)
UB-04Uniform Billing 2004Institutional services (hospitals, SNFs, home health)

Key Fields on the CMS-1500

BoxContentCMAA Relevance
Box 1Type of insurance (Medicare, Medicaid, TRICARE, etc.)Determined by insurance verification
Box 2Patient's nameFrom registration
Box 3Patient's date of birth and sexFrom registration
Box 4Insured's nameFrom insurance verification
Box 9Other insured's name (secondary insurance)From COB verification
Box 11Insured's policy group or FECA numberFrom insurance card
Box 21ICD-10-CM diagnosis codesFrom provider/coder
Box 24CPT codes, dates of service, chargesFrom encounter form/coder
Box 33Billing provider's name, address, NPIOffice information

The Claims Submission Process

StepDescription
1Charge entry — Codes and charges are entered into the billing system from the encounter form
2Claim scrubbing — Automated software checks for errors (missing data, invalid codes, inconsistencies)
3Clearinghouse submission — Clean claims are submitted electronically to the clearinghouse
4Clearinghouse review — The clearinghouse performs additional edits and forwards claims to the correct payer
5Payer adjudication — The insurance company processes the claim (checks eligibility, benefits, medical necessity, authorization)
6Payment/denial — The payer issues payment, denial, or requests additional information

What Is a Clearinghouse?

A clearinghouse is an intermediary that receives electronic claims from providers, checks them for errors (edits), reformats them to meet payer specifications, and forwards them to the appropriate insurance companies. This streamlines the billing process and reduces claim rejections.


Explanation of Benefits (EOB) / Electronic Remittance Advice (ERA)

TermFormatRecipient
EOBPaper statementPatient and/or provider
ERAElectronic file (835 format)Provider's billing system

EOB Components

ComponentDescriptionExample
Billed amountWhat the provider charged$250
Allowed amountWhat the insurance company agrees to pay for the service$180
Contractual adjustmentDifference between billed and allowed (write-off)$70 (write-off)
Insurance paymentWhat the insurance pays (allowed minus patient responsibility)$144 (80% of $180)
Patient responsibilityCopay, coinsurance, or deductible amount the patient owes$36 (20% coinsurance of $180)
Denial reason (if applicable)Why a charge was denied, with a reason code"Authorization not obtained"

Common Denial Reasons and Prevention

Denial ReasonPreventionCMAA Role
No prior authorizationObtain authorization before scheduling the serviceVerify auth requirements during pre-visit
Patient not eligibleVerify eligibility before the visitVerify insurance 2-3 days before appointment
Non-covered serviceCheck benefits before performing the serviceVerify coverage during eligibility check
Incorrect/invalid codingUse correct ICD-10 and CPT codesEnsure encounter form is complete
Duplicate claimCheck for existing claims before resubmittingN/A (billing function)
Timely filing limit exceededSubmit claims within the payer's filing deadlineEnsure encounter forms reach billing promptly
Missing informationComplete all required fields on the claimAccurate registration and data entry
Coordination of BenefitsDetermine correct primary/secondary payer orderVerify COB at registration

Aging Reports

An aging report (also called an accounts receivable aging report) categorizes outstanding balances by the number of days since the date of service:

Aging CategoryStatusAction
0-30 daysCurrentNormal processing time; monitor
31-60 daysAgingFollow up with insurance; check claim status
61-90 daysOverdueEscalate; resubmit if needed; contact insurance
91-120 daysSeriously overdueUrgent follow-up; consider appeal
120+ daysAt riskMay exceed timely filing limits; aggressive follow-up

Government Insurance Programs

ProgramPopulationFundingKey Facts
MedicareIndividuals 65+, certain disabilities, ESRDFederal (CMS)Part A (hospital), Part B (physician/outpatient), Part C (Medicare Advantage), Part D (prescription drugs)
MedicaidLow-income individuals and familiesFederal and state (jointly)Eligibility varies by state; always the payer of last resort
TRICAREActive military, retirees, and dependentsFederal (Department of Defense)Multiple plan options (Prime, Select, For Life)
CHAMPVADependents of disabled/deceased veteransFederal (VA)Not the same as TRICARE
Workers' CompensationEmployees injured on the jobEmployer-funded (state-regulated)No deductible or copay for the patient

Key Rule: Medicaid is always the payer of last resort. If a patient has Medicaid and any other insurance, the other insurance pays first.

Test Your Knowledge

What is the role of a clearinghouse in the claims submission process?

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Test Your Knowledge

An EOB shows: Billed $200, Allowed $150, Insurance Paid $120, Patient Responsibility $30. What is the contractual adjustment?

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Test Your Knowledge

A patient has both Medicare and Medicaid. Which program pays first?

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Test Your Knowledge

A claim is denied because the timely filing limit was exceeded. What is the most likely cause of this denial?

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Test Your Knowledge

What is the primary difference between the CMS-1500 and UB-04 claim forms?

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Test Your Knowledge

A patient's Workers' Compensation claim for a workplace injury is approved. What is the patient's financial responsibility?

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Test Your Knowledge

What is the encounter form (superbill) used for in the revenue cycle?

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Test Your Knowledge

An aging report shows a claim in the 91-120 day category. What does this indicate?

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