POS: When the physician’s interpretation of a diagnostic test is billed separately from the
technical component, as identified by modifier -26, the interpreting physician (or his or
her billing agent) must report the address and ZIP code of the interpreting physician’s
location on the claim form.
See this article: https://www.cms.gov/Outreach-and-Education/Medicare-Learning-Network-MLN/MLNMattersArticles/Downloads/mm7631.pdf