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Medicare excludes most routine dentistry: the statute excludes “services in connection with the care, treatment, filling, removal, or replacement of teeth.”1 A general dental group does not need Part B enrollment solely to furnish excluded routine care, but groups with covered professional or DMEPOS pathways need a service- and enrollment-specific analysis. This guide is the decision and the mechanics where enrollment applies.

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The exclusion, stated plainly

Social Security Act § 1862(a)(12), codified at 42 U.S.C. § 1395y(a)(12), generally excludes payment for routine dental services. When a patient’s medical condition or the severity of a dental procedure requires inpatient hospitalization, Medicare may cover the hospital stay even though the dental service remains excluded.1 Two practical consequences:
  • Routine dentistry generally does not require Medicare enrollment or opt-out. The patient may pay privately or use a Medicare Advantage supplemental dental benefit. Confirm the group’s specific services and payer contracts before relying on that general rule.
  • Medicare is not a revenue line for a general dental group. The 65+ demographic matters enormously to dentistry; traditional Medicare does not.

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Who should enroll anyway

Three practice profiles have a real Medicare decision to make: If none of these pathways describes your group, continue to the Medicare Advantage section. If one applies, establish a separate crossover workflow for 837P claims, CPT or HCPCS, ICD-10 coding, and medical documentation. See Bill medical plans for dental work.

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Steps, for the groups that enroll

1

Set up PECOS access

Use CMS Identity and Access Management, the same account infrastructure used for NPPES. The professional entity’s authorized official needs an account and can delegate access to staff.
2

Complete Part B enrollment in PECOS or on the current forms

PECOS is the preferred online pathway. The current paper analogues are CMS-855B for the eligible organization or group and CMS-855I for each dentist: legal name matching IRS records, EIN, NPIs, locations, and required ownership and managing-control disclosures. Build the response from the complete entity and authority map rather than naming only the dentist-owner; apply the current instructions to every person or organization that may be reportable.
3

Complete the current reassignment workflow

CMS discontinued the former standalone reassignment form effective October 31, 2023 and incorporated reassignment into PECOS and the current CMS-855I/CMS-855B workflow. Establish the reassignment between each dentist and the eligible organization or group before the group bills for that dentist’s covered professional services.6
4

File CMS-588 for EFT to the authorized account

Medicare pays the enrolled supplier under CMS’s EFT rules. Make the legal business name, TIN, account holder, and supporting bank record match the enrollment rather than routing funds by DSO convention. See Why DSO banking is different.
5

For sleep appliances, complete DMEPOS enrollment separately

Use PECOS or CMS-855S for each applicable supplier location. DMEPOS enrollment is separate from Part B professional enrollment and carries its own supplier standards. Accreditation and surety-bond requirements apply subject to stated exemptions; confirm the current requirements for the supplier and items with the National Provider Enrollment contractor before assuming either way.6
6

Record the PTANs and calendar revalidation

On approval, you receive a Provider Transaction Access Number (PTAN) for the enrollment. Revalidation generally runs every five years for Part B and every three years for DMEPOS. Monitor the PECOS correspondence address and check due dates in the Medicare Revalidation Lookup Tool.
Processing time depends on the application, contractor, screening, site, ownership disclosures, and deficiencies. Track the current PECOS or contractor status rather than promising a national turnaround range.

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Opt-out: the third posture, rarely the right one

A dentist may formally opt out of Medicare by filing an affidavit with the MAC and using private contracts with Medicare beneficiaries under SSA § 1802(b), 42 U.S.C. § 1395a(b).4 Opt-out matters only for covered services. It can allow an oral surgeon to contract privately for work Medicare would otherwise cover. It does not change the treatment of excluded routine dentistry. Know the side effects before filing. Medicare and Medicare Advantage plans generally may not pay for basic-benefit services furnished by an opted-out practitioner, subject to emergency and urgent-care rules. CMS separately states that an MA plan may pay an opted-out practitioner for a service that is not a basic benefit and is furnished as a supplemental benefit under 42 C.F.R. § 422.102.4 Opt-out also affects reassignment and renews in two-year periods unless timely cancelled. If you acquire a practice, check each dentist’s status in CMS’s opt-out dataset and obtain the applicable plan’s written treatment of supplemental dental services.

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Medicare Advantage dental requires a separate plan analysis

More than 97% of individual Medicare Advantage plans offered a supplemental dental benefit in 2025. About 22.6 million people used those benefits in 2024, although enrollment fell 11.4% that year as plans reduced benefits.5 Typical annual caps near 1,000–1,000–1,300 make these products operationally similar to other limited dental benefits.5 An MA organization may administer supplemental dental through its own network or a dental vendor. Identify the plan, benefit, network, contracting and credentialing path, opt-out treatment, preclusion screening, claim destination, and any Medicare enrollment condition the plan actually applies. Do not infer that PECOS is required or irrelevant solely because the benefit is dental. See Medicare Advantage dental.

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Verify it worked

  • The enrollment decision documented, including a decision not to enroll
  • If enrolling for Part B professional services: entity, dentist, and reassignment records approved; PTANs recorded
  • EFT confirmed to the account authorized for the enrolled supplier
  • If billing sleep appliances: DMEPOS enrollment complete before the first E0486 claim
  • PECOS correspondence address monitored by a named person
  • Revalidation calendared (five years Part B, three years DMEPOS)
  • Acquired dentists’ opt-out status checked in diligence
  • MA dental network, supplemental-benefit, opt-out, preclusion, claim, and any enrollment requirements confirmed with the plan

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Common failure modes

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Sources

  1. SSA § 1862(a)(12), 42 U.S.C. § 1395y(a)(12): statute text; CMS, Medicare dental coverage.
  2. 42 C.F.R. § 411.15(i)(3), adopted in the CY2023 Medicare Physician Fee Schedule final rule (87 FR 69404, dental discussion at 69663–69688): CMS, CY2023 PFS fact sheet; current scenario list at CMS, Medicare dental coverage.
  3. Oral appliance (E0486) coverage requires a documented sleep study and physician order; see the DME MAC local coverage determination for oral appliances for OSA and Bill medical plans for dental work.
  4. Private contracting: SSA § 1802(b), 42 U.S.C. § 1395a(b); CMS, Manage Your Enrollment: Opt Out of Medicare, including Medicare Advantage basic- and supplemental-benefit treatment; CMS opt-out lookup.
  5. KFF, Medicare Advantage 2025 spotlight (97%+ of individual plans offer dental); NADP 2025 enrollment report via GlobeNewswire (22.6M MA dental, −11.4%, 2024); KFF, Medicare and dental coverage: a closer look (typical caps).
  6. CMS, Medicare Provider Enrollment; consolidated reassignment bulletin; CMS-855S.
Last modified on August 21, 2026