Massachusetts superbill and invoice for LMHC, LCSW, LMFT, and psychologists
This page is the same Therapist Invoice Generator generator with Massachusetts selected. Out-of-network clients still need a superbill with your NPI, tax ID, Massachusetts 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 Massachusetts superbills
Independent counseling in Massachusetts is commonly written as LMHC. Also print the letters you actually hold: LMHC, LICSW, LMFT, Licensed Psychologist. The board to match your number against is the Massachusetts Board of Registration of Allied Mental Health. License line hint: MA LMHC #.
Massachusetts counselors are LMHCs. Independent social workers use LICSW. PSYPACT legislation has been in process — verify before practicing across state lines as a psychologist.
Telehealth coding (national rules, used in Massachusetts)
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 Massachusetts
Professional mental health services are generally exempt from Massachusetts 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: Not a member
- PSYPACT (psychologists): Pending / verify current status
- 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 does Massachusetts use instead of LPC?
LMHC. Putting “LPC” on a Massachusetts superbill looks like an out-of-state credential and can slow reimbursement.
What to put on a Massachusetts superbill
- Your legal name, LMHC or other credential, practice address, phone
- NPI (Type 1) and EIN or SSN as tax ID
- Massachusetts license number as printed by the Massachusetts Board of Registration of Allied Mental Health
- 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.
Massachusetts counselors are Licensed Mental Health Counselors (LMHC)—not LPCs. Licenses sit with the Board of Registration of Allied Mental Health and Human Services Professions. This generator builds a therapist invoice or out-of-network (OON) superbill PDF in the browser with Massachusetts defaults: LMHC as the primary title, LICSW for independent social workers, and a MA LMHC # license hint.
An invoice bills the client for payment. A superbill packages CPT, ICD-10, provider, and payment detail for OON reimbursement. Both need accurate name, credential, license number, NPI, diagnoses, procedures, place of service, and amounts. Processing is browser-only—no PHI upload for this tool.
License titles that belong on the form
Massachusetts’s independent counseling license is LMHC. Putting “LPC” on a Massachusetts superbill looks like an out-of-state credential and can slow reimbursement.
Independent titles commonly used on Massachusetts superbills:
- LMHC — Licensed Mental Health Counselor (default on this page)
- LICSW — Licensed Independent Clinical Social Worker
- LMFT — Licensed Marriage and Family Therapist
- Licensed Psychologist — Massachusetts Board of Registration of Psychologists
Print the letters exactly as they appear on your Health Professions Licensing Portal credential. If you hold only a provisional or supervised status, use that status—not LMHC—until independent licensure is granted.
Exact strings for this generator’s credential dropdown: `LMHC`, `LICSW`, `LMFT`, `Licensed Psychologist`.
Board, license number, lookup
Board (LMHC, LMFT, and related allied mental health titles): Board of Registration of Allied Mental Health and Human Services Professions — mass.gov org page; applications via the Health Professions Licensing Portal.
License check: start from Mass.gov Check a professional license / Health Professions Licensing tools used by the Bureau of Health Professions Licensure.
Print the license number exactly as the portal shows it next to LMHC (or LICSW / LMFT / psychologist). Refresh before a first OON packet. Social workers and psychologists may sit on sibling boards—match the board that issued the rendering credential.
Interstate practice: Counseling Compact / PSYPACT / Social Work Compact
As of retrieval on 2026-09-14:
- Counseling Compact: Massachusetts is not a member on counselingcompact.gov/map. Do not claim compact privilege-to-practice into or out of Massachusetts.
- PSYPACT: Massachusetts is not listed among full participating jurisdictions in mid-2026 secondary compilations tied to the official map; legislation has been in process (pending). Psychologists must verify the live psypact.gov map before any interstate telepsychology—do not assume participation.
- Social Work Licensure Compact: Massachusetts does not appear on the official swcompact.org/compact-jurisdictions list as of this retrieval (compact language has been debated in economic-development legislation but was not listed as enacted on the Commission jurisdictions page). Do not advertise multistate SW compact practice based on Massachusetts alone.
Verify before you rely on any compact. Snapshot only.
Telehealth + place of service
For video sessions, commercial superbills commonly use:
- POS 10 — telehealth in patient’s home
- POS 02 — telehealth other than patient’s home
- Modifier 95 — synchronous audio-video telemedicine (when required)
Do not use POS 11 for pure video. Because Massachusetts is outside the Counseling Compact member map, telehealth into Massachusetts from another state generally requires a Massachusetts license (or another pathway the board recognizes)—not a home-state license alone. Print the Massachusetts credential that authorizes the session.
Sales tax on therapy invoices
The Massachusetts Department of Revenue Sales and Use Tax guide lists personal or professional services—including legal and medical services—among categories generally not subject to the 6.25% sales tax (mass.gov Sales and Use Tax; see also Services Enterprises regulation 830 CMR 64H.1.1). Tangible items sold with services (workbooks, retail products) must be itemized and may be taxable. Leave the tax line at $0 on session invoices unless you sell taxable tangible property and have confirmed collection with DOR.
This is not tax advice.
How to fill the Massachusetts generator
- Confirm State = MA.
- Choose credential (default LMHC—never substitute LPC).
- Enter rendering name and MA LMHC # exactly as on the licensing portal.
- Add NPI, address, EIN/SSN, taxonomy as needed.
- Enter DOS, CPT, ICD-10, units, charges, amount paid.
- POS 10/02 for video; modifier 95 when required.
- Download PDF locally; client submits the superbill.
Two worked Massachusetts examples
Massachusetts paperwork runs through the Health Professions Licensing Portal, and its credential alphabet differs from most of the country: LMHC for counselors, LICSW for independent clinical social workers — and no LPC at all. The two documents below come from a fictional Cambridge practice: one private-pay invoice, one out-of-network superbill. All identifiers are placeholders.
Example 1 — an in-office private-pay Massachusetts invoice
An LMHC sees a self-pay client for weekly 60-minute sessions in the office. No insurer is involved, so the document is an invoice — services, dates, charges, payments — and the diagnosis column can stay empty.
| Date of service | Service | CPT | POS | Charge | Paid |
|---|---|---|---|---|---|
| Mar 4 | Individual psychotherapy, 60 min | 90837 | 11 | $190.00 | $190.00 |
| Mar 11 | Individual psychotherapy, 60 min | 90837 | 11 | $190.00 | $190.00 |
| Mar 18 | Individual psychotherapy, 60 min | 90837 | 11 | $190.00 | $190.00 |
| Mar 25 | Individual psychotherapy, 60 min | 90837 | 11 | $190.00 | $190.00 |
| Sales tax (see below) | $0.00 | ||||
| Total | $760.00 | $760.00 | |||
POS 11 is accurate for office sessions. The tax line reads $0.00 because Massachusetts lists personal and professional services — legal and medical among them — as generally not subject to sales tax; if you ever sell tangible items alongside services, those items must be itemized under 830 CMR 64H.1.1. The credential is LMHC, and the license field follows the MA LMHC # hint — copy the number exactly as the Health Professions Licensing Portal displays it.
Example 2 — a telehealth out-of-network superbill
A second client in Somerville has a PPO and attends weekly by video from home. The document must satisfy an adjuster's checklist, so it becomes a superbill: the invoice fields plus diagnosis, telehealth coding, and the complete provider identity block.
| Date of service | CPT | Modifier | POS | ICD-10 | Charge | Paid |
|---|---|---|---|---|---|---|
| Jun 9 | 90791 | 95 | 10 | F41.1 | $220.00 | $220.00 |
| Jun 16 | 90837 | 95 | 10 | F41.1 | $190.00 | $190.00 |
| Jun 23 | 90837 | 95 | 10 | F41.1 | $190.00 | $190.00 |
| Jun 30 | 90837 | 95 | 10 | F41.1 | $190.00 | $190.00 |
| Total | $790.00 | $790.00 | ||||
The client was at home, so POS 10 applies — telehealth from anywhere else would take 02, and 11 would falsely claim an office visit. Modifier 95 marks synchronous audio-video service for the plans that require it. The intake bills 90791; the 60-minute follow-ups bill 90837.
The provider block carries the rendering name with LMHC — printing "LPC" here reads as an out-of-state credential and can slow reimbursement — plus the license number from the licensing portal, NPI, practice address, and tax ID. If the rendering clinician were a clinical social worker, the credential would be LICSW, the independent clinical tier. The paid column is populated because OON reimbursement repays money already spent.
Both parties were in Massachusetts, so the state license sufficed — which is the only clean answer available: Massachusetts is outside the Counseling Compact, and its PSYPACT status is pending, enacted but not yet active on the official map. A Massachusetts clinician reaching a client elsewhere generally needs that jurisdiction's own license.
Common mistakes on Massachusetts superbills
- Writing "LPC" instead of "LMHC". Massachusetts's independent counseling license is Licensed Mental Health Counselor. LPC reads as an out-of-state credential to payer processors and can slow verification.
- Printing LCSW when the license says LICSW. The independent clinical social work credential here is LICSW. Match the exact letters on the licensing portal record.
- Assuming compact coverage. Massachusetts is not a Counseling Compact member, and PSYPACT participation is pending rather than active — there is no privilege pathway to lean on for either direction.
- Printing a provisional status as LMHC. Provisional or supervised statuses are not the independent title — print the exact credential the portal shows and identify the supervisor when the plan asks.
- Coding telehealth as POS 11. Use 10 for a client at home and 02 for telehealth elsewhere. POS 11 describes an office visit.
- Adding a sales-tax line — or forgetting itemization. Professional services are generally untaxed, but if you ever sell tangible items with services, those items must be itemized under 830 CMR 64H.1.1.
FAQ
What does Massachusetts use instead of LPC?
LMHC. Putting “LPC” on a Massachusetts superbill looks like an out-of-state credential and can slow reimbursement.
Does Massachusetts tax therapy sessions?
Professional mental health / medical services are generally not subject to Massachusetts sales tax. Leave tax at $0 unless you sell taxable goods—see mass.gov Sales and Use Tax guide.
Is Massachusetts in the Counseling Compact or PSYPACT?
Not a Counseling Compact member. PSYPACT participation should be treated as pending until the official psypact.gov map shows Massachusetts as participating—verify before interstate psychology work.
LICSW or LCSW?
Independent clinical social workers in Massachusetts commonly use LICSW. Print the letters on your license card.
What do OON payers want?
Name + LMHC (or LICSW/LMFT/psychologist), MA license #, NPI, DOS, CPT, ICD-10, POS, charges, amount paid, telehealth modifier when required.
Why these sources matter
Every factual claim on this page traces back to a primary source: Massachusetts Board of Registration of Allied Mental Health and Human Services Professions, the official interstate-compact commissions, and Massachusetts'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 (Allied Mental Health). Retrieved 2026-09-14. mass.gov
- Apply / portal how-to. Retrieved 2026-09-14. mass.gov
- Check a professional license. Retrieved 2026-09-14. mass.gov
- Counseling Compact map. 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 (Mass.gov Sales and Use Tax). Retrieved 2026-09-14. mass.gov
Disclaimer
Educational formatting only—not legal, billing, tax, or malpractice advice. Verify with the Board of Registration of Allied Mental Health and Human Services Professions (or the relevant MA board), the client’s insurer, and Massachusetts DOR or a tax professional before you bill.