Michigan superbill and invoice for LPC, LCSW, LMFT, and psychologists
This page is the same Therapist Invoice Generator generator with Michigan selected. Out-of-network clients still need a superbill with your NPI, tax ID, Michigan 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 Michigan superbills
Independent counseling in Michigan is commonly written as LPC. Also print the letters you actually hold: LPC, LMSW-C, LMFT, Licensed Psychologist. The board to match your number against is the Michigan Board of Counseling. License line hint: MI LPC #.
Michigan LPCs are licensed through LARA. Clinical social workers commonly use LMSW with clinical designation.
Telehealth coding (national rules, used in Michigan)
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 Michigan
Professional therapy is generally exempt from Michigan 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): 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.
Is Michigan in the Counseling Compact?
Not as of the 2026 snapshot used in this tool. Do not rely on compact privileges for Michigan without checking the official map.
What to put on a Michigan superbill
- Your legal name, LPC or other credential, practice address, phone
- NPI (Type 1) and EIN or SSN as tax ID
- Michigan license number as printed by the Michigan Board of 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.
Michigan professional counselors are licensed through LARA (Licensing and Regulatory Affairs) under the Michigan Board of Counseling. This generator builds a therapist invoice or out-of-network (OON) superbill PDF in the browser with Michigan defaults: LPC as the primary counseling title, clinical social work shown as LMSW-C when that is the designation on your credential, and a MI LPC # license hint aligned with LARA verification.
An invoice is the client-facing bill for payment. A superbill carries the same CPT, ICD-10, provider, and payment fields so the client can file for OON reimbursement. Both need accurate name, credential, license number, NPI, diagnoses, procedures, place of service, and amounts. Processing is browser-only—this tool does not upload PHI.
License titles that belong on the form
Michigan’s independent counseling license is Licensed Professional Counselor (LPC). Limited / educational counselor pathways exist under LARA; print only the title that appears on your active credential.
Independent titles commonly used on Michigan superbills:
- LPC — Licensed Professional Counselor (default on this page)
- LMSW-C — Licensed Master’s Social Worker with clinical designation (print the clinical designation as shown on your license card)
- LMFT — Licensed Marriage and Family Therapist
- Licensed Psychologist — Michigan Board of Psychology (LARA)
If you hold a limited or temporary counseling credential, use that exact string—not LPC—until independent licensure is issued.
Exact strings for this generator’s credential dropdown: `LPC`, `LMSW-C`, `LMFT`, `Licensed Psychologist`.
Board, license number, lookup
Board (counseling): Michigan Board of Counseling / Bureau of Professional Licensing — start from LARA’s Find / Verify a Licensed Professional Counseling link.
Official license verification: MiLARA Accela Citizen Access license lookup (also referenced via michigan.gov/miplus for licensee self-service).
Print the license number exactly as LARA shows it next to your counseling credential. Certified verifications (fee-based) are available through MiPLUS when a payer demands a formal letter; free online lookup is usually enough for routine OON packets. Refresh the search before a first submission.
Interstate practice: Counseling Compact / PSYPACT / Social Work Compact
As of retrieval on 2026-09-14:
- Counseling Compact: Michigan is not listed as a member on counselingcompact.gov/map. House Bill 4591 (2025) passed the House and was referred to the Senate Health Policy committee, but enactment had not placed Michigan on the official member map. Do not rely on compact privileges for Michigan clients or as a Michigan home-state licensee until the official map shows membership and operational status.
- PSYPACT: Michigan is a participating jurisdiction for psychologists. Verify psypact.gov and hold current Commission authorization before interstate telepsychology.
- Social Work Licensure Compact: Michigan does not appear on the official swcompact.org/compact-jurisdictions list as of this retrieval. Do not advertise multistate SW compact practice based on Michigan alone.
Verify before you rely on any compact. Snapshot only—not practice authority.
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 Michigan is outside the Counseling Compact member map, telehealth into Michigan from another state generally requires a Michigan license (or another pathway LARA recognizes)—not a home-state license alone. Print the Michigan credential that authorizes the session.
Sales tax on therapy invoices
Michigan’s General Sales Tax Act focuses on sales of tangible personal property and specifically enumerated services. Professional psychotherapy is generally not among taxable enumerated services (see MCL 205.51 et seq. framework; Michigan Treasury sales and use tax guidance). Leave tax at $0 on session invoices unless you sell taxable goods or an enumerated taxable service and have confirmed collection with Treasury or a tax professional. (A narrow use-tax rule for certain Medicaid managed-care medical services does not convert ordinary private-practice therapy invoices into sales-taxable retail.)
This is not tax advice.
How to fill the Michigan generator
- Confirm State = MI.
- Choose credential (default LPC). Use LMSW-C only if that is your clinical designation.
- Enter rendering name and MI LPC # (or other LARA number) exactly as on Accela lookup.
- 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 the PDF locally; client submits the superbill.
Two worked Michigan examples
Michigan's paperwork turns on a few specific details: the LPC title, the clinical designation that distinguishes LMSW-C from a plain master's social work license, and a compact map that does not include Michigan at all. The two documents below come from a fictional Ann Arbor practice: one private-pay invoice, one out-of-network superbill. All identifiers are placeholders.
Example 1 — an in-office private-pay Michigan invoice
An LPC sees a self-pay client for weekly 60-minute sessions in the office. No insurer is involved, so the document is an invoice — a clean record of services and payments — and the diagnosis column can stay empty since no claim will be filed.
| Date of service | Service | CPT | POS | Charge | Paid |
|---|---|---|---|---|---|
| Apr 9 | Individual psychotherapy, 60 min | 90837 | 11 | $150.00 | $150.00 |
| Apr 16 | Individual psychotherapy, 60 min | 90837 | 11 | $150.00 | $150.00 |
| Apr 23 | 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 office sessions. The tax line stays at $0.00 because Michigan's General Sales Tax Act targets tangible personal property and specifically enumerated services, and professional psychotherapy is not among them. The credential is LPC, Michigan's independent counseling license, and the license field follows the MI LPC # hint: copy the number exactly as it appears in the MiLARA Accela license lookup.
Example 2 — a telehealth out-of-network superbill
A second client in Grand Rapids has a PPO and attends weekly by video from home. The document must satisfy an adjuster, 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 |
|---|---|---|---|---|---|---|
| Jul 1 | 90791 | 95 | 10 | F43.10 | $175.00 | $175.00 |
| Jul 8 | 90837 | 95 | 10 | F43.10 | $150.00 | $150.00 |
| Jul 15 | 90837 | 95 | 10 | F43.10 | $150.00 | $150.00 |
| Jul 22 | 90837 | 95 | 10 | F43.10 | $150.00 | $150.00 |
| Total | $625.00 | $625.00 | ||||
The client joined from 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 shows the rendering name with LPC, the LARA license number copied from the Accela lookup, NPI, practice address, and tax ID. The paid column is populated because out-of-network reimbursement repays actual expenditures — a blank paid column gives the plan nothing to reimburse.
The social-work credential deserves one clarification because it drives so many Michigan rejections. LMSW-C is the clinical designation — Licensed Master's Social Worker with the clinical qualifier — and it is what independent psychotherapy superbills should carry. A plain LMSW is a different scope, and dropping the qualifier understates the license in exactly the field a payer verifies. The MiLARA Accela lookup shows the designation plainly; print the credential exactly as it appears there.
Limited-license counselors get the same rule in reverse: a limited or educational credential prints as itself — not as LPC — until LARA issues the independent license. The lookup shows the license type; the document should match it character for character.
Both parties were in Michigan throughout, which kept the licensing question simple — and that simplicity matters more here than in compact states. Michigan is not on the Counseling Compact member map (House Bill 4591 passed the House in 2025 but had not been enacted at retrieval) and is not on the Social Work Compact list either. A counselor reaching a client in another state from Michigan generally needs that state's own license. Michigan does participate in PSYPACT, but that pathway covers psychologists only.
Common mistakes on Michigan superbills
- Printing LPC while holding a limited or temporary credential. Michigan's limited counselor pathways are not the independent LPC. Print the exact title on your active LARA credential until independent licensure is issued.
- Dropping the clinical designation from LMSW-C. The independent clinical social work credential is LMSW-C — Licensed Master's Social Worker with clinical designation. A plain LMSW is a different scope; many OON payers expect the clinical version for independent psychotherapy billing.
- Assuming compact coverage. Michigan is not a Counseling Compact member and is not on the Social Work Compact jurisdictions list. Legislation has been introduced, but there is no privilege pathway as of the September 2026 snapshot.
- 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. Professional therapy fees are generally not among Michigan's enumerated taxable services. Leave tax at $0 unless you sell taxable goods or an enumerated taxable service.
- Leaving the paid column blank. OON plans reimburse money already spent. A superbill showing charges without payments usually comes back unanswered.
FAQ
Is Michigan in the Counseling Compact?
Not as of the 2026-09-14 official map. Legislation has been introduced, but membership requires enactment and map listing—verify counselingcompact.gov.
LMSW or LMSW-C?
Print the clinical designation exactly as LARA shows it. Many OON payers expect the clinical master’s social work credential for independent psychotherapy billing.
Does Michigan tax therapy sessions?
Professional therapy fees are generally not subject to Michigan sales tax. Leave tax at $0 unless you sell taxable goods.
Can I use PSYPACT for a Michigan client?
Psychologists with current PSYPACT authorization may use compact pathways into participating Michigan—verify psypact.gov and your APIT/E.Passport status. Counselors cannot substitute PSYPACT for a counseling license.
What do OON payers want?
Name + credential, MI 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: Michigan Board of Counseling, the official interstate-compact commissions, and Michigan'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 / LARA verify hub. Retrieved 2026-09-14. michigan.gov
- License lookup (Accela). Retrieved 2026-09-14. aca-prod.accela.com
- 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 (Michigan Treasury sales/use). Retrieved 2026-09-14. michigan.gov
Disclaimer
Educational formatting only—not legal, billing, tax, or malpractice advice. Verify with LARA boards, the client’s insurer, and Michigan Treasury or a tax professional before you bill.