The 99205 represents the highest level of care for new patients seen in the office.  This is the third most popular code used to bill for these encounters among internist who selected the 99205 level of care for 14.37% of new office patients in 2020.  The 2021 Medicare allowable reimbursement for this level of care is $224.36. Effective January 1, 2021, this level of care requires high complexity MDM or 60 - 74 minutes before, during and after the visit on the date of the encounter.