PCORI Fee Filing Online — Form 720, 2026
File your Patient-Centered Outcomes Research (PCOR) fee — commonly called the PCORI fee — accurately and on time. EasyFile720 auto-calculates based on your average covered lives and submits directly to the IRS.
- 2026 rate: $3.84 per average covered life
- Due annually on the Q2 Form 720 — July 31, 2026
- Covers both fully-insured and self-insured health plans
- No EFTPS deposit required — pay with the return
What is the PCORI Fee?
The Patient-Centered Outcomes Research (PCOR) fee funds the Patient-Centered Outcomes Research Institute (PCORI), which researches the effectiveness of medical treatments. Because it funds PCORI, the fee is commonly called the PCORI fee — both names refer to the same Form 720 tax. It is imposed under IRC sections 4375 and 4376.
Who pays the PCOR fee?
Two groups are required to pay: issuers of specified health insurance policies (section 4375) — such as insurance companies — and plan sponsors of applicable self-insured health plans (section 4376). This includes employers who self-insure their employee health benefits.
When is the PCOR fee due?
The PCOR fee is reported and paid once per year on the second-quarter Form 720, due July 31 of the calendar year immediately following the last day of the policy or plan year. If you only file for PCOR, no other quarterly filings are required.
How is the fee calculated?
The fee equals the applicable rate × average number of covered lives under the policy or plan for that year. The rate varies annually based on the policy year end date. For plan years ending on or after October 1, 2025 but before October 1, 2026, the rate is $3.84 per covered life (the prior $3.47 rate applies to plan years ending Oct 1, 2024 – Sep 30, 2025).
How long does the PCOR fee apply?
The PCOR fee applies to policy and plan years ending on or after October 1, 2012. The Affordable Care Act extended it through plan years ending before October 1, 2029. It is a long-term obligation for health plan sponsors and insurers.
PCORI Fee Rates by Policy/Plan Year
The applicable rate depends on when your policy or plan year ends. EasyFile720 automatically selects the correct rate based on your plan year.
| Policy / Plan Year Ending | Applicable Rate | Form 720 Line | Due Date |
|---|---|---|---|
| On or after Oct 1, 2024 – before Oct 1, 2025 | $3.47 per covered life | Lines 133(a) / 133(c) | July 31, 2026 |
| On or after Oct 1, 2025 – before Oct 1, 2026 | $3.84 per covered life | Lines 133(b) / 133(d) | July 31, 2026 |
Important: Lines 133(a) and 133(b) apply to specified health insurance policies (fully insured). Lines 133(c) and 133(d) apply to applicable self-insured health plans. EasyFile720 guides you to the correct line based on your plan type.
How to Calculate Average Covered Lives
The IRS allows several methods. You must use the same method consistently. EasyFile720 walks you through each one.
Actual Count Method
Add up the total covered lives for each day of the policy or plan year, then divide by the number of days in the year. Most accurate but requires daily records.
Snapshot Method
Count covered lives on a single day (or multiple days) in each quarter, then average those counts. A practical option when daily records aren't maintained.
Member Months Method
Divide the total member months for the year by 12. Each member month = one covered individual for one month. Available to issuers of health insurance policies only.
Form 5500 Method
Use the number of participants reported on the Form 5500 filed for the plan year. Available to self-insured plan sponsors only. Simplest if you already file Form 5500.
How to File the PCORI Fee on Form 720
EasyFile720 guides you through every step.
Create your account
Sign up with your business name and EIN. EasyFile720 stores your details for future filings so you only enter them once.
Select PCORI Fee (IRS No. 133)
Choose your plan type — fully insured or self-insured. EasyFile720 automatically selects the correct Form 720 line (133a–133d) and rate.
Enter your policy/plan year and covered lives
Enter your plan year end date and average number of covered lives. EasyFile720 calculates your fee instantly using the correct 2026 rate.
Review and submit to the IRS
Review your completed Form 720, sign electronically, and we e-file it directly to the IRS.
PCORI Fee Calculator
Enter your average covered lives to see your estimated fee.
Estimated PCORI Fee
$0.00
Estimate only · Exact amount calculated on filing
PCORI Fee — Common Questions
Yes, if you are the issuer of a specified health insurance policy or the plan sponsor of an applicable self-insured health plan. This applies to most employer-sponsored self-insured health plans and insurance companies that issue group or individual health policies.
Yes, most HRAs are considered applicable self-insured health plans and are subject to the PCOR fee. However, an HRA integrated with a fully-insured major medical plan may allow the employer to use a simplified method for counting covered lives. Consult IRS Notice 2023-70 for guidance.
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 (it falls between October 1, 2025 and September 30, 2026), while a plan year ending June 30, 2025 uses the $3.47 rate. The fee is still reported on the Q2 Form 720 due July 31 of the following year.
No. If you file Form 720 only to report the PCOR fee, you only need to file the second-quarter return (due July 31). No filing is required for the first, third, or fourth quarters unless you have other excise taxes to report.
No. Unlike most Part I excise taxes, the PCOR fee does not require semimonthly EFTPS deposits. The full fee is simply paid with the Q2 Form 720 return by July 31.
Yes — "PCOR fee" and "PCORI fee" refer to the same Form 720 excise tax (IRS No. 133). Because the fee funds the Patient-Centered Outcomes Research Institute (PCORI), it is widely called the PCORI fee, while the IRS labels it the Patient-Centered Outcomes Research (PCOR) fee. Both names mean the same thing.
Everything You Need to File the PCORI Fee
In-depth guides covering rates, deadlines, covered-lives counting, plan types, and penalties — plus the free PCORI fee calculator.
Ready to file your PCOR fee?
EasyFile720 handles the calculation, the correct IRS lines, and the e-file submission — all in one place.