I am not an expert but I will provide links to experts on ingrown toenail billing:
This explains how to bill a simple ingrown toenail removal or if you do more than one 11730 or 2:
https://www.aapc.com/MemberArea/forums/showthread.php?t=40235
11765 Wedge excision of a skin fold question answered:
http://medicalassociationofbillers.yuku.com/topic/9073/Coding-for-ingrown-toenail#.UbXVJByHB8M
Remember no modifieds are neccessary with the 11732 code:
http://wiki.answers.com/Q/Cpt_code_for_nail_removal
Here is reference guide for all the codes one can use for toenail avulsions:
http://www.eatonhand.com/coding/cpt21.htm
How to bill an office visit as well as a permanent nail procedure:
http://codingnews.inhealthcare.com/coding-challenge/toenail-excisions-and-cauterizations/
Here is a wonderful link to anything you could need to know about billing permanent and temporary Nail avulsions, should answer all questions:
http://www.medicarepaymentandreimbursement.com/2011/08/nail-avulsion-cpt-code-11730-11732.htm
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