Final answer:
Smart Smiles Dental would likely need a minimum of six NPI numbers, one for each dentist, each hygienist, and the denturist, assuming they all conduct electronic transactions independently.
Step-by-step explanation:
The number of NPI numbers needed by Smart Smiles Dental, which is incorporated as an S-corp, depends on the roles of the individuals and the billing practices of the dental office. An NPI, or National Provider Identifier, is a unique identification number for covered health care providers. In general, each individual healthcare provider who is a covered entity under HIPAA and who conducts certain transactions in electronic form is required to have an NPI number. This includes dentists, as well as other providers such as hygienists and denturists if they bill health plans directly. Given the roles specified at Smart Smiles Dental, the practice would likely need NPI numbers for the owner dentist and associate dentist, each of the four hygienists if they conduct electronic transactions independently, and the denturist. This suggests a minimum of six NPI numbers (one for each dentist, for each hygienist, and one for the denturist). Dental assistants and business assistants typically do not require NPI numbers as they do not bill separately for their services.