When Are PCORI Fees Due in 2026? Complete Filing Guide
If your business sponsors a self-insured health plan, one date should be circled on your 2026 calendar: July 31, 2026. That is the federal deadline to file and pay the Patient-Centered Outcomes Research Institute (PCORI) fee. Missing it means penalties, interest, and IRS notices nobody wants. This complete filing guide explains exactly when PCORI fees are due in 2026, who must pay the new rates, and how to file the right way using IRS Form 720.
What Is the PCORI Fee?
The PCORI fee is an annual federal excise tax created under the Affordable Care Act (ACA). The money funds the Patient-Centered Outcomes Research Institute, a nonprofit that studies how well medical treatments work. The fee applies to issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans, including HRAs (Health Reimbursement Arrangements).
The fee is reported in Part II of Form 720, line 133. Even employers who don't file Form 720 for any other tax must still submit it once a year to pay this fee.
When Are PCORI Fees Due in 2026?
For the 2026 filing season, the deadline is July 31, 2026. This applies to every plan year that ended during calendar year 2025 — including non-calendar plan years. A plan ending February 28, 2025, still owes the fee by July 31, 2026.
Although Form 720 is technically a quarterly excise tax return, PCORI is filed only once a year, as part of the second-quarter return. The IRS usually publishes the updated second-quarter Form 720 with the new line 133 amounts in late spring, so file as soon as it becomes available.
Quick answer: PCORI fees for plan years ending in 2025 are due July 31, 2026, filed using IRS Form 720, Part II.
2026 PCORI Fee Filing Deadlines at a Glance
| Plan Year End Date | Per-Covered-Life Rate | Filing & Payment Due Date |
|---|---|---|
| Jan 1 – Sept 30, 2025 | $3.47 | July 31, 2026 |
| Oct 1 – Dec 31, 2025 | $3.84 | July 31, 2026 |
Note: Short plan years are charged the full fee. There is no proration.
Updated PCORI Fee Rates for 2026
The IRS announced the new rate in Notice 2025-61. For plan years ending on or after October 1, 2025, and before October 1, 2026, the fee rises to $3.84 per covered life, up from $3.47 for the prior period.
| Plan Year Ending Period | Per-Covered-Life Rate |
|---|---|
| Oct 2024 – Sept 2025 | $3.47 |
| Oct 2025 – Sept 2026 | $3.84 |
The rate is adjusted yearly for inflation. The PCORI program is currently scheduled to sunset after plan year 2029.
Who Must File the PCORI Fee?
- Self-insured group health plans: The employer or plan sponsor files and pays directly using Form 720.
- HRAs and ICHRAs: Treated as self-insured plans — sponsors must file.
- Fully insured plans: The insurance carrier pays the fee; the employer does not file separately.
Not sure if you qualify? Read our guide on who is required to pay the PCORI fee.
How to Calculate the PCORI Fee
You need the average number of covered lives during the plan year. The IRS allows three methods for self-insured plans:
- Actual Count Method — Add covered lives for each day of the plan year and divide by total days.
- Snapshot Method — Average covered lives on a set date each quarter and divided by four.
- Form 5500 Method — Use participant counts already reported on Form 5500.
Formula: Average covered lives × Applicable rate ($3.47 or $3.84) = Total PCORI fee due.
How to File the PCORI Fee on Form 720
Filing is fast with an IRS-authorized e-file provider:
- Sign in or register at eFile Excise 720.
- Choose File PCORI Fee Online.
- Enter your covered lives, plan year end date, and average count.
- The system applies the correct 2026 rate automatically.
- Review, e-sign, and transmit to the IRS — pay via EFTPS or EFW.
You can also use our Form 720 Part II filing service for a fully managed PCORI submission.
Penalties for Missing the 2026 Deadline
Missing July 31, 2026 triggers:
- Late filing penalty: 5% of unpaid tax per month, up to 25%.
- Late payment penalty: 0.5% per month on the unpaid balance.
- Interest on outstanding amounts until paid in full.
Late on filing? See our Form 720 Late Filing and Form 720 Penalties & Interest pages.
Overpaid? Claim a Refund with the 8849 Form
If you overpaid PCORI or another excise tax, you can claim a refund using the 8849 form. Our team helps you file Form 8849 online in minutes. Confused about the difference between the two? Read our Form 720 vs Form 8849 guide.
Frequently Asked Questions
1. When are PCORI fees due in 2026?
PCORI fees for plan years ending in 2025 are due July 31, 2026, filed on IRS Form 720, Part II.
2. What is the PCORI fee amount for 2026?
$3.47 per covered life for plan years ending January – September 2025, and $3.84 for plan years ending October – December 2025.
3. Can I file PCORI online?
Yes. You can e-file Form 720 with PCORI in minutes through eFile Excise 720.
4. Do fully insured plans need to file PCORI?
No. The insurance carrier files and pays the PCORI fee for fully insured plans.
5. Is there an extension for the PCORI deadline?
The IRS generally does not grant extensions for PCORI fees. File on time to avoid penalties and interest.
File Your 2026 PCORI Fee with Confidence
Now you know exactly when PCORI fees are due in 2026 — July 31, 2026 — and how to file accurately. With eFile Excise 720, an IRS-authorized e-file provider, you can complete your Form 720 PCORI filing in under five minutes. Register today and beat the deadline with zero stress.