Final answer:
Physicians must write off charges for non-covered services to comply with Medicare guidelines, as these are not reimbursable by Medicare and cannot be billed to the patient.
Step-by-step explanation:
To comply with Medicare guidelines, the charges that a physician must write off are for non-covered services. Medicare establishes specific services that are covered under its program, and any services not included in this list would not be paid for by Medicare. The provider cannot bill the patient for these non-covered services and must treat them as write-offs. This does not typically apply to the charges for uninsured patients, emergency services, or elective procedures, unless those services are explicitly not covered by the patient's specific Medicare plan.
It is important to note that while emergency services are generally covered, particularly under the Emergency Medical Treatment and Active Labor Act (EMTALA), which requires medical facilities to provide care regardless of the patient's insurance status or ability to pay, elective procedures are only covered if they meet certain criteria established by Medicare.