PCORI Fee 2026 filing is now open, and the July 31 deadline is closer than you think. If you sponsor a self-insured health plan or HRA, you are required to report the fee on Form 720 Second Quarter return under IRS Number 133. Plan years ending between October 1, 2024 and December 31, 2025 are due this cycle, with rates ranging from $3.47 to $3.84 per covered life. Missing the deadline means IRS penalties, accrued interest, and increased audit risk. File early through an IRS-authorized e-filing platform and use coupon code FET20 for a discount on your filing.