2026 Plan Years: PCORI Fee Due August 2027
If your plan year ends in 2026, you have a date to put on the calendar now: your PCORI fee is due Monday, August 2, 2027. The usual date, July 31, is a Saturday that year, and the Form 720 instructions let you file on the next business day. The harder question is the rate, because 2026 year ends fall into two separate rate periods, and only one of those rates is in our sources today.
Which PCORI fee rate applies to 2026 plan years?
| Plan or policy year ends | Rate per covered life | Due | Return |
|---|---|---|---|
| January 1 to September 30, 2026 | $3.84 | August 2, 2027 | Second-quarter 2027 Form 720 |
| October 1 to December 31, 2026 | Not in our IRS sources. Check the Q2 2027 instructions. | August 2, 2027 | Second-quarter 2027 Form 720 |
Where to look for the new rate: the IRS Q&A says that typically the second Form 720 revision released in the spring of each year has the updated rates for the filing due that summer. Pub. 510 likewise points to the Form 720 instructions revised for the second quarter. The current rate came from IRS Notice 2025-61, so a similar notice is another thing to watch for. The form's line letters may also change between revisions, so read the 2027 form, not the June 2026 one, when you file.
How to plan the number while the rate is open
Fiscal-year plans can already finish the math. A made-up plan year ending June 30, 2026 with 275 average covered lives owes 275 × $3.84 = $1,056.00. Use the PCORI fee calculator for your own figures.
Calendar-year plans can work out a planning figure without pretending it's final. Take your expected average lives and multiply by $3.84 for a starting point, then mark it as an estimate. In every period on the IRS rate list, the amount has gone up from the one before, and the law adjusts it yearly using National Health Expenditures. We can't tell you what the next rate will be. Replace your estimate once the IRS publishes the actual figure.
Either way, the return itself shouldn't depend on one person's memory. Assign someone by name and record the date where next year's staff can find it.
What you can do before the plan year closes
It's the end of October 2026. A calendar-year plan still has two months to run, and counting decisions depend on the plan year's own dates. A few of these can't be fixed later.
- Snapshot method dates. You count on a date in each quarter, and each later date must be within three days of the matching date from the first quarter. For a calendar-year plan, the date for the fourth quarter falls in October, November, or December 2026, so it may be right now. Pull the reports while they can still be run for the correct date.
- One method for the plan year. The sponsor must use the same method for the full plan year, though it may switch next year. Decide which one you're on and write it down with your records.
- Form 5500 timing. That method only works if the Form 5500 or 5500-SF is filed no later than the fee's due date. The regulation's own example disqualifies a sponsor who used an automatic extension to file after that date. If this is your method, plan the Form 5500 for no later than Friday, July 30, 2027, as the regulation doesn't discuss weekend shifts.
- Combined plans. Two or more self-insured arrangements can be treated as one, so the same person is counted once, only with the same sponsor and the same plan year. If a change in a plan year would break that match, look at how it affects your count. A self-insured plan and an HRA are a common pair.
- Changes to the plan. A new self-insured plan with a first year under 12 months still owes the fee on that short year. A fiscal plan changed to a calendar year has a short year too. The IRS says the full rate applies, multiplied by the average lives for the short year.
- Sponsor designation. For shared plans, a written designation of a sponsor and written consent must be in place no later than the date the return is due. See our post on third-party filing if an outside firm is involved.
Two other dates to keep separate
Don't confuse this filing with the one that just passed. Years ended in 2025 were due July 31, 2026. If that return wasn't filed, it doesn't wait for 2027, and our late filing guide is the place to start.
Looking further ahead, the fee applies to plan and policy years ending before October 1, 2029. So this isn't a one-time item. Plans ending in 2027 will be due July 31, 2028, and so on until the fee ends.
Your next step toward filing online
If you owe this fee, your return is the second-quarter 2027 Form 720, due August 2, 2027. Your next step is to create a free EasyFile720 account on our PCORI fee filing page, with no credit card needed, and add your business details. Then finish your count as the plan year closes.
When that return is ready to file, you enter your average lives, the rates for the return are built in, and the math is calculated for you. You sign electronically and pay $39.95 when you file, and EasyFile720 is an IRS-authorized e-file provider, so you get the IRS acknowledgment once the return is accepted. Preparers with several employers on the same date can file for multiple client businesses under one account. With your count done, file your PCORI fee online ahead of August 2.
FAQ
Is the PCORI fee for 2026 $3.84?▼
For plan and policy years ending October 1, 2025 through September 30, 2026, yes. A calendar-year 2026 plan ends December 31, 2026, so it is outside that range and needs the IRS rate for the next period.
Can I file my 2026 plan year fee on the return that was due in July 2026?▼
Plan on the 2027 return. The IRS due date for a year ending in 2026 falls on the second-quarter 2027 Form 720. Our sources don't address reporting it earlier.
Will our plan year ending June 30, 2026 be filed at the same time as a December 2026 plan?▼
Yes. Both end in 2026, so both are due August 2, 2027. They go on the same return but can have different rates, and each is figured on its own.
Can we change counting methods for 2026?▼
A sponsor must use one method for the entire plan year but may use a different one from one plan year to the next. So a change is allowed if you apply it consistently through the whole plan year.
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: IRS PCORI Questions and Answers; Instructions for Form 720 (Rev. June 2026); Form 720 (Rev. June 2026); 26 CFR 46.4376-1; IRS chart of coverage types; Pub. 510 (Rev. December 2025). General information, not tax advice. Confirm how the rules apply to you with a qualified advisor or the IRS.
