PCORI Fee Due Date 2026: July 31 Deadline & When You Can File
When is the PCORI fee due in 2026?
The PCORI fee is always reported once a year on the second-quarter Form 720, due the last day of July following the end of your plan year. For plan years that ended in 2025, that deadline is July 31, 2026 — a Friday, so there's no weekend shift. This is true no matter when your plan year ends: a calendar-year plan and a June 30 plan year both report on the same July 31 deadline.
Has the IRS opened PCORI filing for 2026?
Yes. The June 2026 revision of Form 720 is the version used to report the PCORI fee this cycle, and e-filing is available now. You do not have to wait until late July. Filing early means one less deadline hanging over you — and if anything needs correcting, you have time before July 31.
The rate depends on your plan-year end
Two rates apply this cycle, based on when your plan or policy year ended:
| Plan / policy year ending | Rate per covered life | Due date |
|---|---|---|
| Oct 1, 2024 – Sep 30, 2025 | $3.47 | July 31, 2026 |
| Oct 1, 2025 – Sep 30, 2026 | $3.84 | July 31, 2026 |
Need the math? Our PCORI calculator multiplies your average covered lives by the right rate, and the covered-lives guide explains each counting method.
Is there an extension?
No. The PCORI fee is an excise tax reported on Form 720, which doesn't use the income-tax extension process. There's no routine way to push the July 31 date, so treat it as firm.
What if you miss July 31?
Filing or paying late can trigger failure-to-file and failure-to-pay penalties plus interest. If you've already missed the date, file as soon as possible to stop penalties from growing — and you may qualify for penalty abatement for reasonable cause. We break down the numbers in our PCORI late-filing penalty guide.
FAQ
When is the PCORI fee due in 2026?▼
The 2026 PCORI fee is due Friday, July 31, 2026. It is reported once a year on the second-quarter Form 720, regardless of when your plan year ends. July 31, 2026 falls on a weekday, so there is no weekend adjustment.
Has the IRS opened PCORI fee filing for 2026?▼
Yes. The second-quarter Form 720 (June 2026 revision) is the version used to report the PCORI fee for plan years that ended in 2025, and e-filing is available now. You do not have to wait until July — filing early avoids the deadline rush.
Is there an extension for the PCORI fee?▼
No routine extension is available for the PCORI fee. It is an excise tax reported on Form 720, which does not use the income-tax extension process. Plan to file and pay by July 31, 2026.
What happens if I miss the July 31 deadline?▼
Filing or paying late can trigger failure-to-file and failure-to-pay penalties plus interest. If you have already missed it, file as soon as possible to stop penalties from growing — and you may be able to request penalty abatement for reasonable cause.
Do I have to file all four quarters if I only owe the PCORI fee?▼
No. If the PCORI fee is your only Form 720 obligation, you file only the second-quarter return due July 31 — no Q1, Q3, or Q4 filing is required.
Beat the July 31 deadline
File your PCORI fee now with EasyFile720 — enter your covered lives, we apply the right rate and line, and e-file IRS No. 133 directly to the IRS. Filing for many clients? See filing for firms & TPAs.
This article reflects IRS Notice 2025-61 and the Instructions for Form 720 (Rev. June 2026). Deadlines and rates are current as of publication. General information, not tax advice — confirm your situation with a qualified advisor.
