Filing PCORI Close to the Deadline

The PCORI fee is due July 31 of the calendar year after your plan year ends. The next deadline is Monday, August 2, 2027, because July 31 that year is a Saturday. If you're down to your last few days, you need only a short list of facts. Get them in the order below and file the PCORI fee online once you have your count.

When is the PCORI fee due for your plan year?

First, make sure you're working on the right year. The fee follows the last day of the plan year, in this pattern:

It's the same for a fiscal plan year. A plan year ending June 30, 2026 and one ending December 31, 2026 share the August 2, 2027 deadline, though the rate can differ. Our PCORI due date article goes through the 2026 cycle.

If you've already missed a deadline, the fee doesn't go away. Our article on late PCORI filing and penalties is the page for you. The instructions also say that if you get a penalty notice after filing, you should reply to the notice with your explanation, and not include one with the return.

The minimum you need before you start

You can do this with six things. If you're missing any of them, that's what to work on first.

1. The filer's legal name and address. For a self-insured plan, that's the plan sponsor, usually the employer.
2. The EIN. You need one to file. If you don't have one, the instructions say you can apply online at IRS.gov/EIN.
3. The plan year's last day. It sets the rate and the deadline.
4. The average covered lives. This is usually what holds people up.
5. A signer. Form 720 must be signed by a person authorized by the entity. If that person is going to be away, sort this out now.
6. A way to pay. Decide this before the last day.

The order to do it in with days left

1. Pin down the count first. Everything else is quick once you have this. A self-insured sponsor uses actual count, snapshot, or Form 5500, and must use the same method for the whole plan year. The Form 5500 method works only if that form is filed by the fee's due date. If an HRA or health FSA is your only self-insured plan, you may count one life per participant. Our guide to counting covered lives has the formulas.
2. Find the rate. Plan years ending on or after October 1, 2025 and before October 1, 2026 use $3.84. Plan years ending on or after October 1, 2026, including calendar 2026, aren't in our IRS sources yet. The IRS publishes that rate, so use the second-quarter 2027 Form 720 instructions.
3. Work out the fee. Average lives x rate. The PCORI fee calculator is a quick check.
4. Prepare the second-quarter Form 720. The fee goes in Part II, under IRS No. 133. Use the most current revision. If you also report other excise taxes, it goes on your regular second-quarter return, because only one Form 720 should be filed for each quarter.
5. Sign and send it. See the comparison below.
6. Pay the IRS by the same date. Deposits aren't required, but payment is due when the return is due.
7. Save your proof. Keep the IRS acknowledgment or your proof of mailing, along with your count.

Mailing vs. e-filing when the deadline is close

Both are allowed. The IRS says e-filing Form 720 is available but not required for this fee. Here's how the two compare, using only what the IRS sources say:

Whichever you choose, don't leave it until the final hours. An e-filed return can also be rejected, for instance for a bad EIN match or a math error under the IRS business rules. It then needs correcting and sending again. Our IRS sources don't describe a grace period for a return rejected on the due date, so leave yourself time to fix one. You can read more on the IRS excise e-file page.

Paying with little time left

The way you pay matters as much as how you file, and some methods take more setup than others:

• IRS Direct Pay moves money from your checking or savings account at no cost, at IRS.gov/DirectPay.
• EFTPS has no fee, but you must be enrolled, so it isn't something to start from scratch at the last minute. If you use it, apply the payment to the second quarter.
• Electronic funds withdrawal is available if you are filing electronically.
• Debit card, credit card, or digital wallet is available at IRS.gov/PayByCard, and the service providers charge a fee.
• Same-day wire may be available from your bank. Ask about cost and cut-off times.
• Check or money order goes with Form 720-V.

Don't file Form 720-V if you pay by Direct Pay, EFTPS, or direct debit. If you can't pay it all, the instructions point to the online installment agreement at IRS.gov/OPA.

Finish it online today

If you have your count, the rest doesn't need to take long. EasyFile720 is an IRS-authorized e-file provider. Creating an account is free with no credit card, and you pay $39.95 when you file.

1. Enter the business details and EIN.
2. Enter your average covered lives. The rates for the return are built in, and the math is calculated for you.
3. Fix anything the validations catch, then sign electronically and submit.
4. Save the electronic acknowledgment from the IRS, which you'll get once the return is accepted.
5. Pay the fee to the IRS by the due date, if you haven't already.

Start your PCORI filing now, and leave yourself time to fix anything that comes up.

FAQ

Sources: Instructions for Form 720 (Rev. June 2026); Form 720 (Rev. June 2026); IRS PCORI Questions and Answers; IRS Excise Tax e-File and Compliance page; 720 Business Rules Publication 2026Q4 v1.0; 26 CFR 46.4376-1. General information, not tax advice. Confirm how the rules apply to you with a qualified advisor or the IRS.