PCORI Fee Deadline 2026: What Employers Need to Know Before July 31
If your business sponsors a self-insured health plan, the clock is ticking. The PCORI Fee Deadline 2026 falls on July 31, 2026, and missing it can lead to IRS penalties and interest. This guide explains who pays, how much, and how to file on time, all in simple language.
What Is the PCORI Fee?
The Patient-Centered Outcomes Research Institute (PCORI) fee was created under the Affordable Care Act (ACA). It helps fund research that compares how well different medical treatments and healthcare options work. Employers and insurers that offer certain health coverage must report and pay this fee once a year using IRS Form 720, the Quarterly Federal Excise Tax Return.
Even though Form 720 is a quarterly return, the PCORI fee is reported only once a year, on the second quarter return.
PCORI Fee Deadline 2026: Key Dates and Filing Details
The PCORI Fee Deadline 2026 is July 31, 2026. This deadline applies to health plans with plan years that ended in 2025. The fee is always filed on the second quarter Form 720, no matter when your plan year ends.
| Detail | Information |
|---|---|
| Form used | IRS Form 720 (Part II, IRS No. 133) |
| Filing quarter | Second quarter |
| Deadline | July 31, 2026 |
| Applies to | Plan years that ended in 2025 |
| Paid by | Self-insured plan sponsors and insurers |
How Much Is the PCORI Fee for 2026?
The amount you owe depends on when your plan year ended. The IRS set the updated rate in Notice 2025-61, raising it by 37 cents from the prior year.
| Plan Year Ending | PCORI Fee Per Covered Life |
|---|---|
| January 2025 to September 2025 | $3.47 |
| October 2025 to December 2025 | $3.84 |
| Calendar year 2025 (ends December 31) | $3.84 |
To find your total, multiply the rate by the average number of covered lives under your plan.
Who Has to Pay the PCORI Fee?
Responsibility depends on the type of health plan you offer:
- Fully insured plans: Your insurance carrier reports and pays the fee. Employers do not need to take any action.
- Self-insured and level-funded plans: The employer is responsible for reporting and paying.
- Health Reimbursement Arrangements (HRAs): These count as self-insured plans, so the employer pays.
For a closer look at responsibility by plan type, read our guide on who is required to pay the PCORI fee.
How to Count Your Covered Lives
The IRS allows three approved methods to calculate the average number of covered lives:
- Actual count method: Add the covered lives for each day of the year, then divide by the number of days.
- Snapshot method: Count covered lives on set dates during the year.
- Form 5500 method: Use participant data already reported on your Form 5500.
Choose the method that gives the most accurate count for your plan, and use the same approach consistently.
How to File and Pay Before the Deadline
Filing the PCORI fee is simpler than many employers expect. Here is the basic process:
- Confirm that your plan is subject to the fee.
- Choose a counting method and calculate your average covered lives.
- Enter the figures on Form 720, Part II, IRS No. 133.
- Use line 133(c) for plan years ending before October 1, 2025, and line 133(d) for plan years ending on or after that date.
- Submit and pay by July 31, 2026.
You can file on paper or online, but e-filing is faster, lowers the risk of errors, and gives you instant IRS confirmation. With eFileExcise 720, you can file your PCORI fee online in minutes through an IRS-authorized platform. You can also see the full process on our File IRS Form 720 Online page.
What Happens If You Miss the PCORI Fee Deadline 2026?
Missing the July 31 cutoff can trigger failure-to-file and failure-to-pay penalties, plus interest on the unpaid amount. If you do miss it, file as soon as possible to keep costs down. Our Form 720 penalties and interest page and Form 720 late filing guide explain what to expect.
If you overpaid or filed in error, you may be able to claim a refund using the 8849 form. Our Form 720 vs Form 8849 guide explains how the two forms differ and when each one applies.
Frequently Asked Questions
When is the PCORI fee due in 2026?
The PCORI fee is due by July 31, 2026, on the second quarter Form 720.
What is the PCORI fee rate for 2026 filings?
It is $3.47 for plan years ending January to September 2025 and $3.84 for plan years ending October to December 2025.
Which form is used to pay the PCORI fee?
The PCORI fee is reported and paid on IRS Form 720, Part II, IRS No. 133.
Do fully insured employers need to file the PCORI fee?
No, the insurance carrier handles the fee for fully insured plans.
Can I claim a refund if I overpay the PCORI fee?
Yes, overpayments can generally be recovered using the 8849 form.
Can I file the PCORI fee online?
Yes, you can e-file Form 720 quickly through an IRS-authorized provider like eFileExcise 720.