PCORI Fee Calculator 2026
Estimate your Patient-Centered Outcomes Research (PCOR) fee — also called the PCORI fee — for Form 720, Part II, IRS No. 133. Plug in your covered-lives count and plan year end — we apply the IRS rate automatically.
Current PCOR fee rates
Methods for counting average covered lives
IRS regulations allow four counting methods. Pick one and apply it consistently:
- Actual count. Sum the daily covered-lives count for every day of the policy year and divide by the number of days. Most accurate; also most labor-intensive.
- Snapshot. Count covered lives on a single date in each quarter (or once a month) and average. Easiest for HR teams who run monthly enrollment reports.
- Member months method. Available only to insurance issuers — divide total member months for the year by 12.
- Form 5500 method. Available only to self-insured plan sponsors that file Form 5500 — use the participant counts reported there.
Filing the PCOR fee
The PCOR fee is reported once per year on the second-quarter Form 720, due July 31 of the calendar year following the last day of the policy or plan year. If you file Form 720 only for PCOR, no other quarterly filings are required.
Issuers of specified health insurance policies use Form 720 lines 133(a) and 133(b); self-insured plan sponsors use lines 133(c) and 133(d) — the rate distinction tracks the plan year end date, not the policy type.
PCORI Fee Calculator
Enter your average covered lives to see your estimated fee.
Estimated PCORI Fee
$0.00
Estimate only · Free to create your account · Exact amount calculated on filing
Frequently asked questions
How is the PCOR fee calculated?▼
The PCOR fee equals the applicable rate multiplied by the average number of covered lives under your health insurance policy or self-insured plan for the year. The current rate is $3.84 per covered life for plan years ending on or after October 1, 2025 but before October 1, 2026. The prior rate of $3.47 applies to plan years ending on or after October 1, 2024 but before October 1, 2025.
Which rate applies to my plan year?▼
The applicable rate is determined by when your plan year ends, not the calendar year. For example, a plan year ending December 31, 2025 uses the $3.84 rate (because Dec 31, 2025 falls between October 1, 2025 and October 1, 2026), while a plan year ending June 30, 2025 uses the $3.47 rate.
How do I count "average covered lives"?▼
The IRS allows several methods: actual count (sum the daily covered lives and divide by days in the year), snapshot method (count on representative dates), member months method (insurers only), or Form 5500 method (self-insured plans only). Pick a method consistent with the type of plan and use it consistently across years.
When is the PCOR fee due?▼
It is reported once per year on the second-quarter Form 720, due July 31 of the calendar year following the last day of the policy or plan year. If you only file Form 720 to report the PCOR fee, no other quarterly filings are required.
Is the PCOR fee deductible?▼
For employer plan sponsors, the PCOR fee is generally a deductible business expense. Consult your tax advisor for your specific situation.