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IRS-Authorized E-File Provider

Form 720 Late Filing Help:
File Past Due Excise Tax Returns Online

Missed a quarterly Form 720 deadline? You can still file. Submitting your past-due return promptly may help limit penalties, document compliance, and prevent further complications. eFileExcise720 is an IRS-authorized e-file provider that allows you to file Form 720 online through a secure, guided process.

  • IRS-authorized electronic filing for Form 720
  • Secure online submission with official IRS acknowledgment
  • No printing, mailing, or paper delays
  • Guided quarterly filing process
  • Support available during filing
IRS Authorized SOC 2 Certified Real-Time IRS Status Pay Only When You File
Filing Fees IRS-Authorized
FORM 720 FILING
START WITH
$35.95Per Filing
PER CLAIM
$9.95
FORM 8849 FILING
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$35.95Per Filing
FORM 720-X FILING
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$35.95Per Filing
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LATE FILING IMPACT

What Happens If You Miss the Deadline?

If Form 720 is filed late, the IRS may assess penalties and interest depending on your situation and whether tax was owed.

Late Filing Penalty

Late filing may trigger a penalty if tax was due for that quarter.

Late Payment Penalty

Late payment may trigger separate penalties and interest on the amount owed.

Costs Increase Over Time

The longer a return remains unfiled, the higher total costs may become.

Even if you plan to pay separately using an IRS payment system, submitting the return itself is a critical step in restoring compliance. Prompt filing demonstrates good-faith effort to correct the issue.

LATE FILING ELIGIBILITY

Can You Still File Form 720 Late?

Yes. Form 720 is structured by quarter. If you missed a due date, you can still file that specific quarter's return after the deadline. It is important to distinguish between:

Late Filing

You did not file the return for that quarter at all. You need to submit the original Form 720 for that period.

Amendment (Form 720-X)

You filed the quarter but need to correct errors or reported amounts. Use Form 720-X to amend rather than filing a duplicate return.

If you already submitted the return and received IRS acknowledgment, you typically use Form 720-X to amend rather than filing a duplicate return.

HOW WE HELP

How eFileExcise720 Helps with Late Filing

When filing past due, accuracy and proof of submission matter.
eFileExcise720 supports late filers by providing:

IRS-Authorized Electronic Filing

File your past-due return through an IRS-authorized e-file provider for full compliance.

Guided Online Process

A guided online process structured around Form 720 requirements to reduce errors.

Secure Data Handling

Secure data handling that protects your business information throughout the submission.

Electronic IRS Acknowledgment

Electronic IRS acknowledgment after acceptance provides documentation that your return was received.

Filing Support

Filing support if questions arise during submission of your past-due return.

IRS Payment Guidance

If tax is owed, payment can typically be made through official IRS electronic payment systems.

HOW IT WORKS

Simple Late Filing Process

To file a past-due Form 720 online:

01

Log In or Create Your Account

Log in or create your account to get started.

02

Select the Missed Quarter

Select the specific quarter that was missed.

03

Enter Tax Details

Enter excise tax details and required schedules.

04

Review and Submit

Review carefully using validation checks, submit electronically to the IRS, and save your acknowledgment for your records. Each unfiled quarter is submitted separately.

LATE FILING VS AMENDMENT

When Should You Amend Instead?

Use the correct path based on your situation. Review your records for that quarter, including any IRS acceptance confirmation, before choosing your filing path.

Late Filing

You never submitted the return for that quarter. File the original Form 720 for that period.

Form 720-X Amendment

You filed the return but later discovered errors in tax amounts, tax codes, or reported information. Use Form 720-X rather than submitting a second Form 720.

FILING DEADLINES

Filing Deadlines for Future Quarters

Form 720 is due quarterly. Each return is due by the last day of the month following the end of the quarter. Keeping future filings on schedule helps avoid repeat penalties.

Q1

January to March

Due: April 30

CURRENT Q2

April to June

Due: July 31

Q3

July to September

Due: October 31

Q4

October to December

Due: January 31

Frequently Asked Questions

Common Questions

How much is the penalty?+

Penalties vary depending on how late the return is and whether tax was owed. The IRS may also assess interest. Filing promptly may help reduce additional charges.

Can I file multiple past quarters?+

Yes. Form 720 is filed separately for each quarter. If more than one quarter was missed, each period is generally submitted individually.

Will the IRS accept late electronic filing?+

In many cases, yes. Past-due Form 720 returns can typically be submitted electronically. You will receive an electronic IRS acknowledgment once accepted.

Can penalties be reduced?+

Some taxpayers may qualify for penalty relief depending on their circumstances and IRS criteria. Eligibility is specific to each case. Filing promptly and paying any balance due can help reduce ongoing charges.

What if I do not owe any tax for that quarter? Do I still need to file late?+

Yes. If you were required to file for that quarter, submitting the return documents compliance even if no tax is due.

More FAQs →

Need Help with Late Filing?

Our tax experts are here for you. Call us or click the chat icon. We will file your past-due Form 720 on your behalf at no additional cost.

(628) 267-4400 Mon to Fri, 5:00 am to 7:00 pm PST
support@efileexcise720.com Response within one business day
File Past-Due Returns Now Reduce risk by filing promptly
File Late Form 720 Now
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Don't Delay Further

If your Form 720 is past due, filing now helps you document compliance, reduce risk, and move forward.

Questions? Call (628) 267-4400 Mon to Fri, 5am to 7pm PST

IRS-Authorized E-File Provider

File PCORI Fee Online: Form 720 PCORI Filing for 2026

You can quickly and efficiently file your PCORI (Patient-Centered Outcomes Research Institute) fee with the IRS through an authorized eFile provider. The filing process is fast, error-free, and completed in minutes. If your business sponsors a self-insured health plan or issues health insurance policies, the IRS requires you to report and pay the PCORI fee annually through Form 720.

File your PCORI fee with IRS authorized eFile provider

Complete your filings error-free in a few minutes.

Use Coupon Code FET20 to get a huge discount.
  • IRS-authorized PCORI e-file portal
  • Auto-calculated PCORI fee, no manual math
  • Guided step-by-step filing process
  • Secure data handling with electronic IRS acknowledgment
  • 2026 PCORI deadline: July 31, 2026
IRS Authorized
Auto-Calculated Fee
Electronic IRS Acknowledgment
Due July 31, 2026
2026 PCORI Fee
IRS-Authorized
FEE RATE PER COVERED LIFE
PLAN YEARS ENDING OCT 2025 TO SEP 2026
$3.22 per covered life
FILING DEADLINE
July 31, 2026
HOW FEE IS CALCULATED

Average covered lives × $3.22 applicable rate

IRS-Authorized Provider
Auto-Calculated PCORI Fee
2026 Deadline: July 31
Electronic IRS Acknowledgment
Secure Data Handling
2026 PCORI FEE AMOUNT

The IRS sets the PCORI fee rate each year based on the plan year end date.

Fee Rate for 2026

For the period from October 1, 2025, to September 30, 2026, the fee is $3.22 per covered life, as per Sections 4375 and 4376, Notice 2023–70.

2026 Filing Deadline

The deadline to pay 2026 PCORI fees is July 31, 2026 Be sure to submit your payment by the deadline to avoid penalties.

Health insurance policy issuers are required to pay the PCORI fee based on the number of lives covered under their policies. This includes employers with self-funded plans and Health Reimbursement Arrangements (HRAs). If you are unsure whether your plan type is subject to the PCORI fee, review IRS guidance or consult a tax professional.

ELIGIBILITY

Who Must Pay the PCORI Fee?

The PCORI fee applies to two groups.

🏛️

Issuers of Fully Insured Health Plans

The insurance carrier typically pays and files on behalf of covered lives.

🏭

Sponsors of Self-Insured Health Plans

The employer or plan sponsor is responsible for calculating, reporting, and paying the fee directly to the IRS.

📋

Self-Insured Arrangements Subject to the Fee

Employer-sponsored self-funded group health plans, integrated HRAs, retiree-only plans, and COBRA continuation coverage. Even if you are a small business or startup, size alone does not exempt you from this obligation.

HOW IT WORKS

How to File PCORI Fee with eFileExcise720

01

Register

Create your free account on the eFileExcise720 PCORI portal and enter your business details.

02

Enter Covered Lives

Input the average number of lives covered under your plan. Our platform automatically calculates the PCORI fee, no manual math required.

03

Submit & Pay

Select your payment method and complete your PCORI fee filing in minutes. Receive electronic IRS acknowledgment once your return is accepted.

ONLINE VS PAPER

PCORI Online vs. Paper Filing

PCORI Online with eFileExcise720
Manual Paper Filing
Simple, guided process
Complex, multi-step process
Auto-calculated fees, error-free
Manual math increases risk of errors
Instant IRS acknowledgment
Confirmation takes days or weeks
Easy record storage and retrieval
Difficult to maintain paper records
Nominal cost with no hidden fees
Higher administrative costs (printing, postage, labor)
Secure online submission
Risk of loss or delay in mail transit
WHY CHOOSE EFILEEXCISE720?

Why File PCORI with eFileExcise720

eFileExcise720 is built exclusively for federal excise tax compliance, not general income tax. That means every feature on the platform is designed specifically for Form 720 filers, including PCORI.

IRS-Authorized E-File Provider

Submit through an IRS-authorized e-file provider for full compliance and official acknowledgment.

Built-In Validation Checks

File error-free with built-in validation checks that catch issues before submission.

Official IRS Acknowledgment

Receive official IRS acknowledgment electronically, as documented proof your filing was received.

Clean Filing History

Maintain a clean quarterly and annual filing history all in one place.

Excise Tax Expert Support

Access support from a team that understands excise tax, not just general tax software.

Amendments & Refunds Supported

Correct previously filed returns using Form 720-X. Eligible for refunds? Form 8849 filing is also available.

Frequently Asked Questions

Common Questions

Who is required to pay the PCORI fee?+

Issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans, including employers with self-funded plans and HRAs, must file and pay the PCORI fee annually using Form 720.

How is the PCORI fee calculated?+

The PCORI fee equals the average number of covered lives during the plan year multiplied by the applicable IRS rate for that year. eFileExcise720 calculates this automatically once you enter your covered lives count.

What is the 2026 PCORI filing deadline?+

The deadline to file and pay the 2026 PCORI fee is July 31, 2026. Missing this deadline may result in a penalty of up to 5% of the unpaid tax per month, capped at 25%.

Is it safe to file PCORI online?+

Yes. The IRS recommends electronic filing over paper. eFileExcise720 uses secure data handling to protect your business information throughout the submission process.

Can I file PCORI even if I have no other excise tax activity?+

Yes. If PCORI is your only excise tax obligation for the period, you can file Form 720 solely for the PCORI fee using the second-quarter Form 720 due July 31. If you had prior excise tax activity but no liability this period, review guidance on Form 720 zero liability filing to stay compliant.

More FAQs →

Need Help Filing Your PCORI Fee?

Our tax experts are here for you. Call us or click the chat icon. We will file your PCORI return on your behalf at no additional cost.

(628) 267-4400 Mon to Fri, 5:00 am to 7:00 pm PST
support@efileexcise720.com Response within one business day
2026 Deadline: July 31, 2026 Don't miss the annual PCORI filing date
File Your PCORI Fee Online Now
eFile Excise720!

Don't Miss the July 31 Deadline

The PCORI fee is a required annual compliance obligation. Filing online through eFileExcise720 takes minutes and ensures your return is submitted accurately through an IRS-authorized channel, with electronic confirmation to document that your filing was received.

Questions? Call (628) 267-4400 Mon to Fri, 5am to 7pm PST