Good morning, I have a question regarding block 24 J of the CMS 1500 form. I have recently taken over the billing for an office that puts the business owner in that block and not the provider that actually cared for the patient. In fact, the provider that cared for the patient is not listed at all on the CMS form. It is my understanding that 24 J must list the provider that performed the services on the patient, is this correct? I am guessing that the reason they are not listing the provider who performed the services is because thay have not set her up to take the insurances under the owners tax id. If I am correct with this assumption do I have to set up the provider to take the insurances under the owners tax id before I can put her NPI in block 24 J? And in the mean time can I use modifyer Q5 (substitute provider) with the rendering providers NPI in block 19 and the owners NPI in block 24 J? Thanks, Jeannie