D2940Protective Restoration

What This Code Covers

D2940 covers a protective (sedative) restoration placed to relieve pain, protect a tooth from further damage, or stabilize a tooth before definitive treatment can be performed. Common materials include IRM (intermediate restorative material), Cavit, or glass ionomer. This is a temporary measure, not a final restoration. D2940 is often used in emergency visits, between appointments, or when a patient cannot complete treatment immediately.

Billing Guide

Bill this code when:

• A temporary or sedative filling is placed to protect a tooth
• The filling relieves sensitivity or pain until the patient can return for definitive treatment
• The restoration stabilizes a broken tooth or covers exposed dentin
• A temporary material is placed after caries excavation when the final restoration is deferred

Do not bill this code when:

• The temporary restoration is part of a procedure being performed the same day (included in the procedure code)
• A permanent filling is placed. Use the appropriate D2140-D2394 codes
• The palliative treatment is limited to medication placement. Use D9110
• A provisional crown is placed. Use D2799

Insurance and Denial Prevention

Key Payer Rules:

• Most plans cover D2940 at a modest reimbursement
• D2940 should not be billed on the same day as a definitive restoration on the same tooth
• If the patient returns for the final restoration, D2940 from a previous visit is not deducted from the final restoration benefit
• Some payers limit D2940 to once per tooth per year

Common Denials and How to Respond:

• Bundled with other procedure → If a definitive restoration was also performed the same day, D2940 cannot be billed separately. If the procedures were on different teeth or different dates, clarify this.
• Not medically necessary → Document the clinical reason the definitive restoration could not be placed at this visit.
• Should be D9110 → D9110 is for emergency palliative treatment (minor procedure). D2940 is for a placed restoration. If a filling material was used, D2940 is appropriate.