PCORI FEE Due Date 2026

The PCORI fee, also known as the Patient-Centered Outcomes Research Institute Fee, is a federal excise tax introduced by the Affordable Care Act (ACA). It is used to fund the Patient-Centered Outcomes Research Trust Fund, which supports research focused on comparing clinical effectiveness to help patients, clinicians, and policymakers make better-informed healthcare decisions.

This fee is imposed under IRC Section 4376 and applies to certain health insurance policies and self-insured health plans.

The PCORI fee must be reported and paid annually on IRS Form 720, Quarterly Federal Excise Tax Return. For 2026, the due date is: July 31, 2026 - This is the latest date to file and pay the PCORI fee for any policy or plan year that ended during calendar year 2025.

In other words, if a health plan or insurance policy's plan year ends anytime in 2025, the PCORI fee for that year must be filed and paid by July 31, 2026.

This includes plans that:

The PCORI fee amount for the 2026 filing year (due July 31, 2026) depends on when the plan year ends during calendar year 2025. The IRS sets the applicable per-covered-life rates based on the plan year end date. (Learn the detailed PCORI Fee Guide for a better understanding)

Issuers of Specified Health Insurance Policies

The PCORI fee must be paid by the insurance carriers for fully insured plans. If a health insurer provides a policy that includes major medical coverage, the insurance carrier is responsible for paying the fee.

Plan Sponsors of Self-Insured Health Plans

The sponsors of self-insured health plans (such as employers who provide self-funded health plans to their employees) are responsible for paying the PCORI fee. In these cases, the employer or plan sponsor must report and pay the fee directly to the IRS.

The PCORI fee is calculated based on the average number of lives covered under the plan or policy during the plan year. The calculation methods differ depending on the type of health coverage. Below are the methods for calculating the fee:

Actual Count Method

Formula - (Sum of actual number of employees covered on each day of the plan year/number of days in the plan year) * Current PCORI fee per life.

Snapshot method

Formula - ((Total number of participants from designated dates)/4)*current PCORI fee per life.

Form 5500 Method

Formula - ((Total number of participants at the beginning of the year+Total number of participants at the end of the year)/2)* PCORI fee per participant.

Manual Method

To file manually, you need to download Form 720 from the IRS website, fill it out with the PCORI fee details, and then mail the completed form to the appropriate IRS mailing address along with your payment check. This method is not preferred by the IRS, and it may result in slower processing.

Online Method

The online method allows you to file PCORI Fee electronically through IRS-authorized online portals. This method is required for most filers and provides instant confirmation of submission, along with the ability to make payments electronically at the time of filing.

If the PCORI fee is not filed or paid by the due date, the IRS will apply the standard penalties for failure to file or pay taxes. These penalties include:

If you believe you have a reasonable cause for missing the deadline, you may request a penalty abatement.

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