Cause-of-death classification and definition of deaths
Coronavirus disease deaths are identified using the ICD–10 code U07.1. Deaths are coded to U07.1 when coronavirus disease 2019 or COVID-19 are reported as a cause that contributed to death on the death certificate. These can include laboratory confirmed cases, as well as cases without laboratory confirmation. If the certifier suspects COVID-19 or determines it was likely (e.g., the circumstances were compelling within a reasonable degree of certainty), they can report COVID-19 as “probable” or “presumed” on the death certificate (5, 6). COVID-19 is listed as the underlying cause on the death certificate in 92% of deaths (see Table 1).
https://www.cdc.gov/nchs/nvss/vsrr/covid19/tech_notes.htm