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May 2013 CSHCN Services Program Provider Manual

5 Claims Filing, Third-Party Resources, and Reimbursement : Coding : Procedure Coding : Type of Services (TOS)

5.6.2.8 Type of Services (TOS)
The TOS identifies the specific field or specialty of services provided. TOS codes are not required for billing, but they do appear on the provider’s Remittance and Status (R&S) Reports.
For procedure codes that require a modifier to assign a TOS, providers can refer to the appropriate specific section for information on modifier requirements for claim submissions.

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