PCORI Fee 2026 Filing Is Now Open - File Before July 31
If you sponsor a self-insured health plan or an HRA, here's the news you've been waiting for: PCORI Fee 2026 filing is now open, and the clock is already running. The fee is reported on Form 720, and this year's window closes on July 31, 2026 - no extensions, no grace period. The good news? Filing early takes the pressure off, and you can be done in minutes with our IRS-authorized PCORI e-filing platform.
This guide breaks down everything you need to know: the exact deadline, which plan years apply, the current PCORI rates, and how to file correctly the first time.
What Is the PCORI Fee and Why It Matters in 2026
The Patient-Centered Outcomes Research Institute (PCORI) fee is an annual excise tax that funds research comparing clinical treatments. It applies to issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans, including many HRAs. The fee isn't filed on its own - it's reported as part of your Form 720 Second Quarter return, under IRS Number 133.
Because it only comes around once a year, many employers and TPAs forget the rules between filings. That's exactly why the reminder that PCORI Fee 2026 filing is now open is so useful - it's a signal to start gathering your average covered lives count and plan year data now, rather than scrambling in late July.
PCORI Fee 2026 Filing Is Now Open: Key Dates You Need to Know
Every PCORI fee is tied to the plan year, not the calendar year you're filing in. The rule is simple: the fee is based on when your plan year ends, and it's paid with the Form 720 return covering that Second Quarter.
In plain terms: if your plan year ended anytime between October 1, 2024 and December 31, 2025, that fee is due by July 31, 2026. If your plan year ends later in 2026, you'll report it next year instead. Since July 31, 2026 falls on a Friday, filing a few days ahead avoids last-minute payment or processing issues.
How the PCORI Fee Fits Into Your Form 720 Filing
The PCORI fee is only one line on Form 720, but it still requires the full quarterly return to be filed correctly. Many first-time filers make the mistake of focusing only on the PCORI fee while overlooking other important Form 720 requirements, such as accurately calculating covered lives and reporting the correct IRS numbers.
If your business also handles other excise activities - fuel, environmental, air transportation, or manufacturing taxes - those get reported on the same Form 720 return. And if you ever need to correct a previously filed return, that's handled separately through Form 720-X, not a fresh Form 720. Businesses claiming excise tax refunds instead of reporting new liability should look at Form 8849; if you're unsure which one applies to your situation, this Form 720 vs Form 8849 comparison breaks it down clearly.
PCORI Rates: 2026 in Context
PCORI rates increase slightly most years to reflect national health expenditure growth. Here's how the current rate compares to recent history:
To calculate your total fee, multiply the applicable rate by your average number of covered lives for the plan year, using one of the IRS-approved counting methods (actual count, snapshot, or Form 5500 method).
Who Needs to File the PCORI Fee in 2026
- Sponsors of self-insured group health plans, including many level-funded plans
- Employers offering Health Reimbursement Arrangements (HRAs)
- Issuers of specified health insurance policies
- Certain multi-employer welfare arrangements (MEWAs)
Fully insured plans typically have the fee paid by the insurance carrier, but HRA sponsors are almost always responsible for filing it themselves - a detail that catches many small and mid-size employers off guard. For a deeper breakdown of who's on the hook, see our guide on who is required to pay the PCORI fee.
How to File Before July 31
- Confirm your plan year end date and which filing cycle it falls into
- Calculate your average covered lives using an IRS-approved method
- Multiply by the applicable PCORI rate for your plan year
- Complete Form 720 Part II, IRS No. 133, along with any other applicable excise taxes
- Submit electronically and keep your IRS confirmation for your records
Filing online through an IRS-authorized PCORI e-filing service removes most of the manual guesswork - built-in checks catch common errors before submission, and you get real-time confirmation instead of waiting on mailed paperwork. Check current Form 720 filing pricing before you start, and use coupon code FET20 for a discount.
What Happens If You Miss the July 31 Deadline
Missing the PCORI deadline isn't a minor slip - it can mean:
- Penalties and interest that accumulate the longer the return goes unfiled - see our full breakdown of Form 720 penalties and interest
- Increased audit exposure, since unfiled excise returns are an easy flag for the IRS
- Added administrative burden down the line, since a late PCORI fee usually requires amending through Form 720-X once discovered
The takeaway is simple: since PCORI Fee 2026 filing is now open, there's no reason to wait for the deadline to sneak up. Filing early gives you time to fix any data issues without the stress of a hard cutoff.
File Your PCORI Fee Today
Whether you're an HR manager handling one plan or a TPA managing dozens of clients, the message is the same - PCORI Fee 2026 filing is now open, and July 31 will arrive faster than expected. Filing now means fewer errors, no last-minute IRS system delays, and one less compliance item on your plate this summer. With eFileExcise720, you can securely e-file your Form 720 for the PCORI fee quickly and accurately, making the filing process simple and stress-free.
File PCORI Fee Now