PCORI Fee on Form 720: Lines 133(a)–(d) Explained
Why there are four sub-lines
A single Form 720 in 2026 can include plans whose years ended at different times — and those fall under two different rates. The IRS uses the sub-lines of No. 133 to separate two things at once:
- Rate period — which plan-year-end bucket you're in ($3.47 vs $3.84)
- Payer type — issuer of a specified health insurance policy vs. sponsor of an applicable self-insured plan
Which rate applies to your plan year
| Plan year ending | Rate / covered life | Status |
|---|---|---|
| Oct 1, 2025 – Sep 30, 2026 | $3.84 | Current |
| Oct 1, 2024 – Sep 30, 2025 | $3.47 | Prior |
Both rates can be filed on the same 2026 Q2 return if you sponsor plans with different year-ends — each on its matching sub-line. The newest period sits on the later sub-line pair, the prior period on the earlier pair.
How the line amount is calculated
Example: 14,100 covered lives × $3.84 = $54,144.00 on the current-period line.
Not sure how to count covered lives? See the four IRS counting methods. EasyFile720 picks the correct line 133(a)–(d) and rate from your plan-year-end date automatically — no line-letter guesswork.
FAQ
Which Form 720 line is the PCORI fee reported on?▼
The PCORI fee is IRS No. 133 in Part II of Form 720. It is split by plan-year-end date: line 133(a)/(b) covers the earlier rate bucket and line 133(c)/(d) covers the later bucket, with separate columns for issuers (insured) and applicable self-insured plans.
What is the difference between line 133(a), (b), (c), and (d)?▼
The four sub-lines separate two rate periods and two payer types. Plans with the earlier plan-year-end date use one pair of lines at the prior rate ($3.47), and plans with the later plan-year-end date use the other pair at the current rate ($3.84). Within each period, issuers of specified health insurance policies and sponsors of applicable self-insured plans report on different lines.
How do I know which rate and line to use?▼
It depends on when your plan year ended. Plan years ending Oct 1, 2024 – Sep 30, 2025 use the $3.47 rate; plan years ending Oct 1, 2025 – Sep 30, 2026 use the $3.84 rate. EasyFile720 selects the correct line 133(a)–(d) and rate automatically from your plan-year-end date.
Do I multiply covered lives by the rate myself?▼
You can, but you don't have to. PCORI fee = average covered lives × applicable rate. On EasyFile720 you enter covered lives and the plan-year-end date, and the line amount and total are calculated for you.
Let the line 133 math happen for you
Enter covered lives and your plan-year-end date — EasyFile720 selects the right line 133(a)–(d), applies the correct rate, and e-files IRS No. 133.
Reflects the Instructions for Form 720 (Rev. June 2026) and the PCORI fee rules under IRC §§ 4375–4377. Line-letter assignments follow the standard IRS roll by plan-year-end; confirm against the printed form for your period. General information, not tax advice.
