New York superbill and invoice for LMHC, LCSW, LMFT, and psychologists
This page is the same Therapist Invoice Generator generator with New York selected. Out-of-network clients still need a superbill with your NPI, tax ID, New York 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 New York superbills
Independent counseling in New York is commonly written as LMHC. Also print the letters you actually hold: LMHC, LCSW, LCSW-R, LMFT, Licensed Psychologist, LMSW. The board to match your number against is the New York State Education Department — Office of the Professions. License line hint: NY License #.
New York counselors are LMHCs. Clinical social workers use LCSW; the “R” privilege (LCSW-R) matters for some insurance panels but the license line can read LCSW or LCSW-R as printed.
Telehealth coding (national rules, used in New York)
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 New York
Professional psychotherapy is generally exempt from New York 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.
Does New York accept out-of-state LPC superbills?
The document can be issued by any licensed clinician authorized to treat that client. The rendering provider must be legally allowed to practice where the client is located during the session.
What to put on a New York superbill
- Your legal name, LMHC or other credential, practice address, phone
- NPI (Type 1) and EIN or SSN as tax ID
- New York license number as printed by the New York State Education Department — Office of the Professions
- 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.
New York licenses mental health counselors, social workers, marriage and family therapists, and psychologists through the State Education Department’s Office of the Professions (OP). This generator builds a therapist invoice or out-of-network (OON) superbill PDF in the browser with New York defaults: LMHC as the primary counseling title (not LPC), NY License # as the license hint, and state abbreviation NY.
An invoice is your payment request to the client. A superbill packages the same dates, codes, and fees so the client can seek OON reimbursement. Both should show rendering-provider name, New York credential, license number, NPI, ICD-10 diagnoses, CPT/HCPCS, place of service, and amounts. The workflow is browser-only—no PHI upload to a server for this tool.
License titles that belong on the form
New York’s counseling title is Licensed Mental Health Counselor (LMHC). Do not put “LPC” on a New York superbill; that string reads as an out-of-state credential to many payer edits.
Dropdown credentials for this page:
- LMHC — Licensed Mental Health Counselor (default)
- LCSW — Licensed Clinical Social Worker
- LCSW-R — LCSW with the “R” privilege (insurance/panel relevance varies; print LCSW or LCSW-R as shown on your registration)
- LMFT — Licensed Marriage and Family Therapist
- Licensed Psychologist — psychology license under OP
- LMSW — Licensed Master Social Worker (not the independent clinical LCSW tier—use only if that is the license you hold)
Print the letters exactly as they appear on your OP registration and Online Verification record. If you hold diagnostic privilege or other OP notations that a payer asks for, put those details in the notes field rather than inventing a non-New York title.
Board, license number, lookup
Board / agency: New York State Education Department — Office of the Professions — op.nysed.gov. Profession hubs include Mental Health Counselors and Licensed Clinical Social Worker.
Official verification: OP Online Verification / verification search service. OP treats the database as a secure primary source for license verification. Search by profession plus name (at least three letters of the last name) or by the complete six-digit license number (pad with leading zeros if needed).
Results typically show name, profession, license number, location, original license date, and registration status. Copy the NY License # onto the superbill exactly as displayed. Keep registration current—New York practice requires both licensure and current registration.
Interstate practice: Counseling Compact / PSYPACT / Social Work Compact
As of 2026-09-14:
- Counseling Compact: New York is not a member and does not appear on counselingcompact.gov/map. Do not claim compact privilege-to-practice for New York clients.
- PSYPACT: Status is treated here as pending. Assembly bill A6744 / Senate S7136 (Psychology Interjurisdictional Compact) passed the Assembly on 2026-06-02 and the Senate on 2026-06-03 (returned to Assembly). Official Assembly actions retrieved on 2026-09-14 do not yet show delivery to the Governor or a chapter-law signature. Until OP / PSYPACT list New York as a participating jurisdiction with effective practice authority, do not treat New York as a live PSYPACT state. Re-check assembly.state.ny.us bill A06744 and psypact.gov.
- Social Work Licensure Compact: New York is not listed on swcompact.org/compact-jurisdictions. No multistate SW compact pathway for New York practice as of this retrieval.
Verify before you rely on any interstate credential. Legislative passage is not the same as Commission-effective practice authority.
Telehealth + place of service
Commercial OON superbills for video visits commonly use:
- POS 10 — telehealth in the patient’s home
- POS 02 — telehealth provided elsewhere
- Modifier 95 — synchronous audio-video telemedicine when the payer requires it
Avoid POS 11 for video-only sessions. Authority to treat a client located in New York generally requires a New York license (or another pathway OP recognizes). Because New York is outside the Counseling Compact and PSYPACT is not confirmed live for practice here, out-of-state clinicians should not assume home-state licensure alone is enough.
Sales tax on therapy invoices
The New York State Department of Taxation and Finance lists sales of medical care and sales of professional services among transactions that are not subject to sales tax (DTF nontaxable transactions). Professional psychotherapy session fees are therefore generally left at $0 tax on invoices. New York City taxes certain miscellaneous personal services (for example some massage services), but licensed medical/professional psychotherapy is not treated like those NYC personal-service categories on the DTF bulletins reviewed for this pack.
Not tax advice—if you sell taxable products or NYC-taxable personal services alongside therapy, confirm with DTF Publication guidance or a New York tax professional.
How to fill the New York generator
- Confirm State = NY.
- Choose LMHC (or LCSW / LCSW-R / LMFT / Licensed Psychologist / LMSW as held).
- Enter rendering name and NY License # from OP Online Verification.
- Add NPI, practice address, and EIN as the client’s plan expects.
- Enter each DOS with CPT, ICD-10, units, charge, and amount paid.
- Set POS to 10 or 02 for telehealth; add 95 when required.
- Note LCSW-R or supervisor details in the notes field only when accurate and requested.
- Download the PDF locally for your records; the client files the superbill.
Two worked New York examples
New York documents trip clinicians up in predictable places: the license number format, the LCSW versus LCSW-R distinction, and place-of-service codes for telehealth. The two examples below walk through the fields that actually matter, once for a straightforward private-pay invoice and once for an out-of-network superbill. All identifiers are placeholders.
Example 1 — an in-office private-pay New York invoice
An LMHC in Albany sees a self-pay client weekly in the office. No insurer is involved, so the document is an invoice — a clean statement of services and payments with no diagnosis column required. New York's version of this document is distinguished mostly by the credential string and the license number underneath it.
| Date of service | Service | CPT | POS | Charge | Paid |
|---|---|---|---|---|---|
| Jul 9 | Individual psychotherapy, 60 min | 90837 | 11 | $185.00 | $185.00 |
| Jul 16 | Individual psychotherapy, 60 min | 90837 | 11 | $185.00 | $185.00 |
| Jul 23 | Individual psychotherapy, 60 min | 90837 | 11 | $185.00 | $185.00 |
| Jul 30 | Individual psychotherapy, 60 min | 90837 | 11 | $185.00 | $185.00 |
| Sales tax (see below) | $0.00 | ||||
| Total | $740.00 | $740.00 | |||
POS 11 is accurate — every session happened in the office. The $0.00 tax line reflects New York Taxation and Finance guidance: medical care and professional services are generally outside the sales-tax base, and a counseling session is not a taxable retail transaction. The credential is LMHC, and the license field follows the NY License # hint: Office of the Professions license numbers are commonly six digits, so copy the number verbatim from the OP verification page, including any leading zero.
Example 2 — a telehealth out-of-network superbill
A different client in Brooklyn has a PPO and attends weekly by video from home. The document now needs everything an adjuster will look for — diagnosis, telehealth coding, and a complete provider identity block — which makes it a superbill.
| Date of service | CPT | Modifier | POS | ICD-10 | Charge | Paid |
|---|---|---|---|---|---|---|
| Aug 6 | 90791 | 95 | 10 | F41.1 | $215.00 | $215.00 |
| Aug 13 | 90837 | 95 | 10 | F41.1 | $185.00 | $185.00 |
| Aug 20 | 90837 | 95 | 10 | F41.1 | $185.00 | $185.00 |
| Total | $585.00 | $585.00 | ||||
The client joined from home, so POS 10 applies; telehealth from anywhere else would take 02. Modifier 95 marks synchronous audio-video service for the plans that require it. The intake session bills 90791 and its higher fee, while ongoing 60-minute sessions bill 90837 — the mixed charge column is correct, not an inconsistency.
The provider block carries the rendering name with LMHC, the six-digit OP license number copied exactly from verification, NPI, practice address, and tax ID. The paid column matters more than it looks: out-of-network plans reimburse actual expenditures, so showing $0 paid turns the document into a statement of debt rather than a claim basis.
Worth noting for social workers reading this page: the same superbill logic applies, but the credential line changes meaningfully. An LCSW — or LCSW-R, the psychotherapy-privilege notation many New York plans recognize — is the independent clinical string; an LMSW is a supervised credential and should not appear as the rendering title on independent work. Whichever license applies, the OP verification page is the source of truth for the number, and it is also what an adjuster checks first — copy it rather than retyping it.
Both parties were in New York, which keeps the licensing question simple. That simplicity is worth appreciating — New York is outside the Counseling Compact and the Social Work Compact, and its PSYPACT legislation (A6744/S7136) passed in June 2026 without yet making the state operational. A client in another state would have needed a second state's credential behind this same form.
Common mistakes on New York superbills
- Writing "LPC" instead of "LMHC". New York's independent counseling license is Licensed Mental Health Counselor. Out-of-state abbreviations like LPC or LPCC do not match Office of the Professions records and can stall verification.
- Confusing LMSW with LCSW. The LMSW practices under supervision; the independent clinical social work credential is LCSW (or LCSW-R, the psychotherapy privilege notation many plans recognize). Print only the credential you actually hold.
- Dropping leading zeros from the license number. OP license numbers are commonly six digits. Truncating the number creates a mismatch against the public verification record.
- Treating PSYPACT as live for New York. Legislation passed in June 2026, but participation requires ASPPB authorization and effectiveness — verify before counting on it for either direction of practice.
- Coding a home-based video session as POS 11. Use 10 for telehealth to the patient's home, 02 for telehealth elsewhere. POS 11 describes an office visit that never happened.
- Adding a sales-tax line to a therapy fee. Professional and medical services are generally outside New York's sales-tax base. Leave tax at $0 on session fees.
FAQ
Does New York accept out-of-state LPC superbills?
The document can be issued by any clinician legally authorized to treat that client where the client is located. The rendering provider must be allowed to practice in New York for a New York–located session—OP licensure (or another lawful pathway), not a foreign “LPC” label alone.
LMHC or LPC on a New York form?
LMHC. Using LPC looks like an out-of-state credential and can slow OON processing.
Is New York in PSYPACT yet?
Treat as pending until OP and psypact.gov show New York as participating with effective dates. Bicameral passage of A6744/S7136 in June 2026 is not, by itself, confirmed chapter-law practice authority on the Assembly action history retrieved 2026-09-14.
Does New York tax psychotherapy?
Medical care and professional services are generally not subject to New York sales tax per DTF. Leave tax at $0 on session-only invoices unless you sell taxable goods or separately taxable services.
What do OON payers want?
Credential + NY license number, NPI, DOS, CPT, ICD-10, POS, charges, payments, and telehealth modifiers when required—matching OP Online Verification spelling.
Why these sources matter
Every factual claim on this page traces back to a primary source: New York State Education Department — Office of the Professions, the official interstate-compact commissions, and New York'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
- Office of the Professions. Retrieved 2026-09-14. op.nysed.gov
- Mental Health Counselors. Retrieved 2026-09-14. op.nysed.gov
- License verification. Retrieved 2026-09-14. eservices.nysed.gov
- Verification service. Retrieved 2026-09-14. www2.nysed.gov
- Counseling Compact map. Retrieved 2026-09-14. counselingcompact.gov
- PSYPACT map. Retrieved 2026-09-14. psypact.gov
- NY A6744 actions. Retrieved 2026-09-14. assembly.state.ny.us
- Social Work Compact jurisdictions. Retrieved 2026-09-14. swcompact.org
- Tax (DTF nontaxable transactions). Retrieved 2026-09-14. tax.ny.gov
Disclaimer
Not legal, billing, tax, or malpractice advice. Verify licensure and registration with NYSED Office of the Professions, interstate authority with compact commissions and OP, payer rules with the insurer, and tax questions with DTF or a qualified preparer.