Florida superbill and invoice for LMHC, LCSW, LMFT, and psychologists
This page is the same Therapist Invoice Generator generator with Florida selected. Out-of-network clients still need a superbill with your NPI, tax ID, Florida license number, CPT codes, ICD-10 diagnoses, place of service, and fees. Private-pay clients usually need a simpler invoice — toggle the document type above.
License titles used on Florida superbills
Independent counseling in Florida is commonly written as LMHC. Also print the letters you actually hold: LMHC, LCSW, LMFT, Licensed Psychologist, RMHCI. The board to match your number against is the Florida Board of Clinical Social Work, MFT and Mental Health Counseling. License line hint: FL MH #.
Florida's counseling title is LMHC, not LPC. Registered interns (RMHCI) should label themselves as such. Florida also offers a telehealth registration pathway for some out-of-state clinicians.
Telehealth coding (national rules, used in Florida)
In-office sessions use place of service 11 and no telehealth modifier. Video visits with the client at home use POS 10 and modifier 95. If the client is not at home, use POS 02. Audio-only, when the payer allows it, is modifier 93. Do not pair POS 11 with modifier 95.
Sales tax on therapy in Florida
Psychotherapy by licensed clinicians is generally exempt from Florida sales tax. This generator defaults tax to zero. Add a note, not a tax engine, if your situation is unusual (retail products, groups billed as events, etc.).
Interstate compacts (verify before you practice)
- Counseling Compact: Enacted (confirm if privileges are live)
- PSYPACT (psychologists): Active
- Social Work Compact: Not a member
Enacted is not the same as operational. A compact privilege does not replace documenting the license or privilege you used on the date of service.
What number do Florida LMHCs print?
The Department of Health issues an MH license number. Print “FL MH ####” (or the exact string from License Verification) next to LMHC.
What to put on a Florida superbill
- Your legal name, LMHC or other credential, practice address, phone
- NPI (Type 1) and EIN or SSN as tax ID
- Florida license number as printed by the Florida Board of Clinical Social Work, MFT and Mental Health Counseling
- Client name, date of birth, member ID if they want reimbursement
- Each date of service, POS, CPT (90834 / 90837 / 90791 are the usual set), ICD-10, fee, amount paid
Orientation only — not billing, tax, or legal advice. Payer rules beat this page.
Florida’s counseling title is Licensed Mental Health Counselor (LMHC)—not LPC. Clinical social workers, marriage and family therapists, and mental health counselors are regulated by the Florida Board of Clinical Social Work, Marriage & Family Therapy and Mental Health Counseling under the Department of Health’s Medical Quality Assurance (MQA) program. This generator creates a therapist invoice or out-of-network (OON) superbill PDF in your browser with Florida defaults: LMHC, FL MH # license hint, and state FL.
An invoice bills the client. A superbill lets the client submit the same clinical and fee detail to their insurer for OON reimbursement. Include rendering name, Florida credential, MH (or other profession) license number, NPI, ICD-10, CPT, place of service, and amounts. The tool runs locally—no PHI upload for this browser-only flow.
License titles that belong on the form
Use the protected Florida title on your MQA license verification record:
- LMHC — Licensed Mental Health Counselor (default)
- LCSW — Licensed Clinical Social Worker
- LMFT — Licensed Marriage and Family Therapist
- Licensed Psychologist — Florida Board of Psychology license (separate board; still searchable in MQA)
- RMHCI — Registered Mental Health Counselor Intern (and parallel registered intern titles for other professions when that is what you hold)
Registered interns must label themselves as interns—not as LMHC/LCSW/LMFT. Many OON plans want the qualified supervisor identified when an intern issues a superbill. Provisional and limited licenses, when held, should be disclosed accurately rather than upgraded on paper to a full independent title.
Exact dropdown strings: `LMHC`, `LCSW`, `LMFT`, `Licensed Psychologist`, `RMHCI`.
Board, license number, lookup
Board: Florida Board of Clinical Social Work, Marriage & Family Therapy and Mental Health Counseling — floridasmentalhealthprofessions.gov.
Official verification: Florida DOH MQA License Verification. Select Board of CSW/MFT/MHC (or Board of Psychology), choose the profession (for example Licensed Mental Health Counselor), and search by name or license number. Results show status, address of record, and public discipline/complaint indicators.
LMHC numbers are commonly printed as an MH license number. On superbills, use a clear string such as FL MH #### (or the exact credential string from MQA verification) next to LMHC. Do not invent formats—copy from License Verification.
Interstate practice: Counseling Compact / PSYPACT / Social Work Compact
Snapshot 2026-09-14:
- Counseling Compact: Florida is an enacted member (listed on counselingcompact.gov/map). The board’s site states Florida will begin accepting compact applications in the fall and links compact information from the homepage. Florida is not among the states currently described as live/issuing privileges on the Compact Commission homepage (live wave cited there includes Arkansas, Arizona, Georgia, Indiana, Louisiana, Minnesota, Ohio, Tennessee, and Wyoming). Treat Florida as enacted / implementation in progress—not yet a place to assume privilege-to-practice is available until CompactConnect and the board confirm go-live for your license type. Re-check counselingcompact.gov and the Florida board news before relying on a privilege.
- PSYPACT: Florida is a PSYPACT participating jurisdiction for eligible psychologists. Confirm authorizations on psypact.gov.
- Social Work Licensure Compact: Florida is not listed on swcompact.org/compact-jurisdictions. Do not claim a multistate SW compact license for Florida.
Verify before you rely on it. Enacted ≠ operational privilege.
Telehealth + place of service
For video sessions on commercial superbills:
- POS 10 — patient at home
- POS 02 — telehealth other than home
- Modifier 95 — when the payer requires synchronous telemedicine coding
Do not use POS 11 for video-only care.
Florida also operates an out-of-state telehealth provider registration under section 456.47, F.S. for practitioners licensed outside Florida (including mental health counselors, clinical social workers, marriage and family therapists, and psychologists) who meet DOH requirements—active unencumbered out-of-state license, Florida registered agent, financial responsibility, no Florida in-person office, and related conditions. Details: flhealthsource.gov/telehealth. Florida licensees already authorized to treat a patient in person may provide telehealth to Florida patients without that out-of-state registration. Print on the superbill the Florida license or telehealth registration number you actually hold—never a credential you do not have.
Registered interns providing electronic psychotherapy must follow board telehealth protocol rules with their qualified supervisor (see board telehealth guidance on the LMHC pages).
Sales tax on therapy invoices
Florida taxes tangible personal property and specifically enumerated services under Chapter 212, F.S. Department advisements repeatedly state that service-only transactions are generally not subject to sales tax unless Chapter 212 authorizes taxation of that service (see, for example, TAA 10A-028). Licensed psychotherapy session fees—pure professional services without a sale of taxable tangible property—are therefore typically billed with tax $0.
Not tax advice. If you sell taxable goods, admissions, or other Chapter 212 services, confirm collection duties with the Florida Department of Revenue or a Florida tax professional.
How to fill the Florida generator
- Keep State = FL.
- Select LMHC (or LCSW / LMFT / Licensed Psychologist / RMHCI).
- Enter rendering name and FL MH # (or the exact MQA credential number).
- Add NPI, practice address, and tax ID as required by the OON plan.
- Line-item DOS, CPT, ICD-10, units, charges, and amount paid.
- Use POS 10 or 02 for telehealth; add modifier 95 when needed.
- Interns: disclose RMHCI (or other intern title) and supervisor when the plan asks.
- Out-of-state telehealth registrants: print the telehealth registration authorization, not a full Florida LMHC you do not hold.
- Download the PDF locally; the client submits the superbill.
Two worked Florida examples
Florida paperwork has its own texture: Department of Health license numbers, a registered-intern tier that is easy to mislabel, and a telehealth registration pathway that surprises out-of-state clinicians. These two worked documents — one private-pay invoice, one out-of-network superbill — show the fields where Florida documents most often go wrong. Every identifier is a placeholder.
Example 1 — an in-office private-pay Florida invoice
An LMHC in Tampa sees a self-pay client for weekly 60-minute sessions, all in person. No plan is involved, so the document is an invoice — services, dates, charges, payments — and the diagnosis column can stay empty because no adjuster will ever read it.
| Date of service | Service | CPT | POS | Charge | Paid |
|---|---|---|---|---|---|
| May 5 | Individual psychotherapy, 60 min | 90837 | 11 | $150.00 | $150.00 |
| May 12 | Individual psychotherapy, 60 min | 90837 | 11 | $150.00 | $150.00 |
| May 19 | Individual psychotherapy, 60 min | 90837 | 11 | $150.00 | $150.00 |
| Sales tax (see below) | $0.00 | ||||
| Total | $450.00 | $450.00 | |||
POS 11 is correct for in-person office work. The tax line stays at $0.00 because Florida taxes enumerated sales and services under Chapter 212, and a standalone professional psychotherapy session is not on that list. The credential reads LMHC and the license field follows the FL MH # hint — Department of Health license numbers carry the MH prefix, and the exact string should be copied from MQA License Verification rather than typed from memory.
Example 2 — a telehealth out-of-network superbill
A second client in Orlando has a PPO with out-of-network benefits and attends by video from home. The document needs to survive an adjuster's checklist, so it becomes a superbill: the invoice fields plus diagnosis, telehealth place of service, the telemedicine modifier, and the complete provider identity block.
| Date of service | CPT | Modifier | POS | ICD-10 | Charge | Paid |
|---|---|---|---|---|---|---|
| Jun 3 | 90791 | 95 | 10 | F43.10 | $175.00 | $175.00 |
| Jun 10 | 90834 | 95 | 10 | F43.10 | $150.00 | $150.00 |
| Jun 17 | 90834 | 95 | 10 | F43.10 | $150.00 | $150.00 |
| Jun 24 | 90834 | 95 | 10 | F43.10 | $150.00 | $150.00 |
| Total | $625.00 | $625.00 | ||||
The client is at home, so POS 10 applies — telehealth delivered anywhere else would take 02, and 11 would falsely claim an office visit. Modifier 95 identifies synchronous audio-video service for plans that require it. The intake row bills 90791; the 45-minute follow-ups bill 90834.
The header block shows the rendering name with LMHC, the MH-prefixed license number copied from MQA verification, NPI, practice address, and tax ID. Note the paid column is fully populated — OON reimbursement pays back money the client already spent, and a superbill without it usually comes back unanswered.
A practical detail for intern-led practices: a Registered Mental Health Counselor Intern can absolutely be the clinician delivering these sessions, but the superbill has to say so. Print RMHCI as the credential — not LMHC — and identify the qualified supervisor when the plan asks. Plans that process intern-rendered claims do exist; what they will not process is an intern quietly styled as the independent licensee. The MQA lookup shows the registration string exactly — copy it fresh before the first OON submission, because the difference between a license number and a registration number is precisely what a verification step catches.
Here both clinician and client were in Florida, so no interstate authorization question arose. Florida is an enacted Counseling Compact member, but as of September 2026 it was not yet in the live privilege-issuing wave — and for out-of-state clinicians, the relevant Florida pathway is the DOH out-of-state telehealth provider registration under s. 456.47, F.S., not a compact privilege. That registration is a board eligibility matter, not something a superbill field can substitute for.
Common mistakes on Florida superbills
- Registered interns printing "LMHC". RMHCI is a supervised internship registration, not the independent license. Disclose the intern credential and identify the qualified supervisor when the plan asks.
- Reconstructing the license number from memory. Florida MH numbers should be copied verbatim from MQA License Verification. A mistyped prefix or dropped digit fails the payer's lookup.
- Treating the Counseling Compact as live. Florida has enacted the compact, but privileges are usable only once Florida and the remote state are both operational for your license type — check counselingcompact.gov before relying on it.
- Assuming an out-of-state license authorizes Florida telehealth. The lawful pathway is DOH out-of-state telehealth registration under s. 456.47 — no credential field on a superbill creates practice authority.
- Using POS 11 for video sessions. POS 10 for a client at home, 02 for telehealth elsewhere. POS 11 means the client physically sat in your office.
- Adding a sales-tax line. Pure professional psychotherapy services are generally not Florida sales-taxable under the Chapter 212 framework. Leave the tax line at $0 on session fees.
FAQ
What number do Florida LMHCs print?
The Department of Health issues an MH license number. Print FL MH #### (or the exact string from MQA License Verification) next to LMHC.
Is Florida in the Counseling Compact?
Yes—enacted member. Privileges are only usable when Florida and the other state are operational for your license. As of 2026-09-14, treat Florida as not yet in the live issuing wave unless the commission and board say otherwise. Check counselingcompact.gov.
Can out-of-state clinicians telehealth into Florida?
Often via DOH out-of-state telehealth provider registration (s. 456.47, F.S.), subject to eligibility rules—not by inventing a Florida LMHC on the superbill. See flhealthsource.gov/telehealth.
Does Florida tax therapy sessions?
Pure professional psychotherapy services are generally not Florida sales-taxable. Leave tax at $0 on session-only invoices unless you sell taxable property or enumerated taxable services.
What do OON payers want on a Florida superbill?
Name + Florida credential, MH/license number, NPI, DOS, CPT, ICD-10, POS, charges, payments, and telehealth modifiers when required.
Why these sources matter
Every factual claim on this page traces back to a primary source: Florida Board of Clinical Social Work, Marriage & Family Therapy and Mental Health Counseling, the official interstate-compact commissions, and Florida's own tax authority. That matters because out-of-network billing guidance ages badly — license titles get renamed, compacts add members, and taxable-service lists get amended. Secondhand summaries lag those changes by months. The links below are the records themselves, with the date each was checked, so you can re-verify anything here before you rely on it for a claim.
References
- Board. Retrieved 2026-09-14. floridasmentalhealthprofessions.gov
- LMHC page (incl. telehealth). Retrieved 2026-09-14. floridasmentalhealthprofessions.gov
- MQA license verification. Retrieved 2026-09-14. mqa-internet.doh.state.fl.us
- Florida telehealth (s. 456.47). Retrieved 2026-09-14. flhealthsource.gov
- Counseling Compact map. Retrieved 2026-09-14. counselingcompact.gov
- Counseling Compact home (live states). Retrieved 2026-09-14. counselingcompact.gov
- PSYPACT map. Retrieved 2026-09-14. psypact.gov
- Social Work Compact jurisdictions. Retrieved 2026-09-14. swcompact.org
- Tax (DOR TAA 10A-028, service-only rule). Retrieved 2026-09-14. floridarevenue.com
Disclaimer
Educational invoice/superbill formatting only—not legal, billing, tax, or malpractice advice. Confirm practice and telehealth authority with the Florida board / DOH MQA, compact status with the official commissions, payer requirements with the insurer, and tax treatment with the Florida Department of Revenue or a qualified preparer.