A modifier helps to report that a service that has been performed has been altered by some specific circumstance but there has not been any changes in its definition or code.

Modifier 26:  It is  commonly known as professional component where a physician interpreted a diagnostic or laboratory test but do not perform the test.

In general the CPT® code comprises of two distinct portions: a professional component and a technical component. Most commonly you will find this among diagnostic procedures and services such as radiology, stress testing, etc.

The professional component is outlined as if a physician interpret the results, and a written report. While TC  is related to performing diagnostic test like radiology.

Modifier TC: Always append modifier TC Technical component to the appropriate CPT® code.  As to perform any diagnostic test the technician/clinical staff use the equipment, supplies, etc. Hospital needs to be reimbursed as it provide these services or sometimes the hospital contract with the third party vendors.

Example 

Suppose a chest X-ray is performed with chest X-ray code (71045)

71045-TC will be used for the cost of supplies and staff.

71045-26 will be used for the the physician who interprets the X-ray.

Note: Never use it for global service, as no modifiers are necessary to receive payment for both components of the service.

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