How to File the PCORI Fee on Form 720
The PCORI fee has its own place on Form 720, the Quarterly Federal Excise Tax Return: the second-quarter return, Part II, the line for IRS No. 133. The process is the same whether you e-file or mail a paper form. You pick the correct return, enter the fee on the correct line, total it in Part III, have an authorized person sign, and pay by the due date.
The IRS labels this the patient-centered outcomes research (PCOR) fee. Most people call it the PCORI fee, after the institute it funds. Both names mean the same line on the form. If you only want the online route, our PCORI fee filing page starts there.
Which quarter does the PCORI fee go on?
Always the second quarter, meaning the return with a quarter ending date of June. It is due July 31 of the calendar year after the plan or policy year ended. Enter the month and year in the "Quarter ending" box at the top of the form.
- PCORI is your only Form 720 tax. You file this one return a year. The first, third, and fourth quarters do not apply to you.
- You also report other excise taxes. Keep filing your other quarters as usual. Add the PCORI fee to your second-quarter return only. On other quarters, leave IRS No. 133 empty.
- E-filing. The IRS e-file rules (F720-210-04 in the 2026 fourth-quarter publication) only allow an amount on IRS No. 133 when the quarter ending is June 2025 or June 2026. A wrong quarter gets rejected.
Which line of Form 720 do you use?
Two things decide the line: who you are and when the year ended. The June 2026 form has four lines.
| Line | Who uses it | Year ending | Rate |
|---|---|---|---|
| 133(a) | Issuer of a specified health insurance policy | Before October 1, 2025 | $3.47 |
| 133(b) | Issuer of a specified health insurance policy | October 1, 2025 to September 30, 2026 | $3.84 |
| 133(c) | Sponsor of an applicable self-insured health plan | Before October 1, 2025 | $3.47 |
| 133(d) | Sponsor of an applicable self-insured health plan | October 1, 2025 to September 30, 2026 | $3.84 |
Each line has three columns. Put the average number of lives covered in column (a). Column (b) is the printed rate. Column (c) is the fee, which is column (a) multiplied by column (b). You then add the fees from the lines you used and enter the total in the "Tax" column for IRS No. 133.
A filer can use more than one line. An employer with a plan year that ended June 30, 2025 and another that ended December 31, 2025 would use 133(c) and 133(d) on the same return. Run your numbers through the PCORI fee calculator first if you want a quick check. For the count itself, read how to count average covered lives.
Carrying the total to Part III and signing
- Part II, line 2. Add all amounts in Part II. If PCORI is your only tax, this equals IRS No. 133.
- Part III, line 3. Total tax is Part I, line 1 plus Part II, line 2.
- Lines 4 through 9. These cover Schedule C claims, deposits, and overpayments from earlier quarters. Many PCORI-only filers have nothing here. Don't enter adjustments for earlier quarters on Form 720. Those belong on Form 720-X.
- Line 10 or line 11. Line 10 is the balance due when line 3 is more than line 9. Line 11 is an overpayment when line 9 is more than line 3.
- Third Party Designee. Check "Yes" only if you want another person to be able to discuss this return with the IRS, then enter their name, phone, and any 5-digit PIN they pick.
- Signature. A person authorized by the entity signs, with name, title, date, and phone number.
- Paid Preparer Use Only. Required if someone was paid to prepare the form and is not an employee of the filing entity. The preparer enters a PTIN and must give you a copy. More on this in our paid preparer section guide.
How do you pay the fee?
Payment is due when the return is due. Deposits aren't required for this fee, unlike most Part I taxes, so you can pay the whole amount with the return. You have several choices:
- IRS Direct Pay. An online transfer from a checking or savings account, at no cost.
- EFTPS. Not required for this fee, but allowed. Apply the payment to the second quarter by selecting Q2 under Tax Period.
- Electronic funds withdrawal. A direct debit, available if you file electronically.
- Debit card, credit card, or digital wallet. The service providers charge a fee.
- Check or money order. Make it payable to "United States Treasury" and send it with Form 720-V and the return. Write your EIN, "Form 720," and the tax period on it, and don't staple the voucher or payment to the return.
Form 720-V is only for check or money order payments. You don't have to pay if line 10 is under $1.00. Where the money comes from is a separate question for employers, and our post on paying the fee from plan assets covers it.
Should you e-file or mail a paper return?
Both are valid. E-filing is available but not required for this fee. The real differences are practical.
| E-file | Paper | |
|---|---|---|
| How it reaches the IRS | Through an IRS-approved e-file provider | Mail to Internal Revenue Service, Ogden, UT 84201-0009 |
| Proof it arrived | Electronic acknowledgment from the IRS | USPS or a designated private delivery service, under the timely mailing rule. Private delivery services can't deliver to P.O. boxes. |
| Math checks | IRS e-file rules test the math before the return is accepted | Check your own math before mailing |
| Cost of filing | The provider's service fee | Postage |
| Direct debit payment | Available | Not available |
If you e-file with EasyFile720, an IRS-authorized provider, you enter your business details and covered lives, and the rates are built in with the math calculated for you. Validations catch common mistakes before you submit, you sign electronically, and you receive the IRS acknowledgment once the return is accepted. It costs $39.95 per filing, and creating the account is free. Counting lives and choosing a method stay with you, so finish that step first. Then your next step is to file the PCORI fee on Form 720 here.
FAQ
Do I need Schedule A for the PCORI fee?▼
No. The form says not to complete Schedule A for Part II taxes, and the PCORI fee is in Part II. You would still complete Schedule A if the same return also reports Part I taxes.
I file Form 720 every quarter for another tax. Do I file a separate return for PCORI?▼
No. The IRS says only one Form 720 should be filed for each quarter. Put the PCORI fee on your regular second-quarter return along with your other second-quarter taxes.
Can I add the fee to my third-quarter return if I forgot it?▼
No. The instructions say not to make an entry on the line for IRS No. 133 on first, third, or fourth quarter filings. If your second-quarter return was already filed without it, corrections go on Form 720-X.
Does our benefits broker or TPA sign the return?▼
Form 720 must be signed by a person the filing entity has authorized. A paid preparer who is not your employee must also sign the preparer section and enter a PTIN.
File your PCORI fee online
Create a free account with no credit card and build your return. You pay $39.95 only when you file. EasyFile720 is an IRS-authorized e-file provider, and you get an acknowledgment when the IRS accepts your return.
Sources: Instructions for Form 720 (Rev. June 2026); Form 720 (Rev. June 2026); IRS PCORI Questions and Answers; 720 Business Rules Publication 2026Q4 v1.0; IRS Excise Tax e-File and Compliance programs page. General information, not tax advice. Confirm how the rules apply to you with a qualified advisor or the IRS.
