What Does PCORI Filing Cost?
PCORI filing has two separate costs, and it helps to keep them apart. The first is the fee you owe the IRS: your average covered lives times the rate for your plan year. A plan averaging 120 lives at $3.84 owes $460.80. The second is what you pay to file the return online, which with EasyFile720 is $39.95 per filing. In that example, the total is $500.75.
The first number changes with the size of your plan. The second doesn't. Here is how to work out each one before you start.
Cost one: the PCORI fee you owe the IRS
The formula is on the return itself: average number of lives covered in column (a), rate in column (b), fee in column (c). The rate depends on when the plan or policy year ended.
| Plan or policy year ends | Rate per covered life |
|---|---|
| October 1, 2025 to September 30, 2026 | $3.84 |
| October 1, 2024 to September 30, 2025 | $3.47 |
| On or after October 1, 2026 | Not in the IRS materials we reviewed. The IRS publishes it, so check the instructions for the second-quarter 2027 Form 720 |
Earlier years have lower rates, and IRS Q&A 3 lists them all. Here are some examples at the two current rates. The plan sizes are made up.
| Average covered lives | Fee at $3.47 | Fee at $3.84 |
|---|---|---|
| 25 | $86.75 | $96.00 |
| 120 | $416.40 | $460.80 |
| 500 | $1,735.00 | $1,920.00 |
| 1,200 | $4,164.00 | $4,608.00 |
The figure that moves this cost most is your count. Spouses and dependents generally count, except under the HRA and FSA rule, and the method you use can change the result. Our guide to average covered lives explains the methods, and the PCORI fee calculator gives you the fee from your own count.
If your coverage is fully insured and you have no HRA or other self-insured arrangement, this cost isn't yours to report, because the insurer is responsible for the fee on its policy. You don't need to file for this fee in that case.
Cost two: what filing the return costs
The IRS page on excise e-filing says that to file electronically, you pick an approved provider and pay that provider's service fee. Here is what that is with EasyFile720:
| Option | Price | Works out to | Fits |
|---|---|---|---|
| Per filing | $39.95 each time you file | $39.95 a filing | One return at a time, including a once-a-year PCORI filer |
| Full Year Plan | $139.99 per business for 4 filing credits | $35.00 a filing | Four or more filings, with credits that never expire and work for any of your businesses |
Do the sum against your own filing pattern. Three per-filing returns cost $119.85, which is less than the plan. Four cost $159.80, which is $19.81 more than the plan. So a business filing PCORI once a year pays less per filing on the plan only if it uses all 4 credits. Since credits never expire, that could mean using them over four PCORI years, or sooner if you have other Form 720 quarters or several businesses. If you just have this one return to file, $39.95 is the simple choice. Full details are on the pricing page.
Filing online isn't mandatory for this fee. IRS Q&A 8 says e-filing is available but not required, and the instructions give the IRS address for mailing a paper return. A paper return doesn't involve a provider's service fee. You would prepare the form and work out the math yourself, and you wouldn't get an electronic acknowledgment.
What the two costs look like together
These totals use the $3.84 rate and the $39.95 per-filing price. The employers are made up.
| Employer | Average lives | Fee to the IRS | Filing price | Total |
|---|---|---|---|---|
| Small employer with an HRA | 25 | $96.00 | $39.95 | $135.95 |
| Self-insured plan | 120 | $460.80 | $39.95 | $500.75 |
| Larger self-insured plan | 500 | $1,920.00 | $39.95 | $1,959.95 |
Other costs that can come up
- The way you pay the IRS. The instructions say IRS Direct Pay costs nothing and EFTPS has no fee. Debit card, credit card, and digital wallet payments carry a fee charged by those service providers.
- Paying or filing late. The IRS lists late filing and late payment among the acts that may result in penalties and interest. Our article on PCORI late filing penalties has more on that.
- Help with the count. Your administrator or advisor may charge for enrollment reports or advice. That depends on your agreement with them.
- Mistakes in last year's return. An overpayment can't reduce next year's fee. The IRS says to use Form 720-X for corrections, which is a separate process.
Your next step: get the real number and file
Once your average lives are ready, the rest takes three steps:
- Create a free EasyFile720 account. No credit card is needed to start.
- Enter your business details and your average lives. The rate for the return is built in, and the fee is calculated for you.
- Let the validations check for common mistakes, then sign electronically. You pay the filing price when you file.
You get an electronic acknowledgment from the IRS once the return is accepted, and your past returns stay saved in your account. See the steps for your plan on the PCORI fee page, then start your PCORI filing online when your count is ready.
FAQ
Is the $39.95 added to the amount on my Form 720?▼
No. The return reports only the fee you owe the IRS. The filing price is a separate charge for using the online service.
Does the filing price go up with more covered lives?▼
No. The $39.95 is per filing. Your covered lives change the fee you owe the IRS, not the filing price.
Can a preparer use one Full Year Plan for several clients?▼
The plan's 4 credits can be used for any of the businesses in your account, and preparers can file for multiple client businesses under one account.
Is there a charge for just looking around first?▼
No. Creating an account is free and needs no credit card. You pay when you file.
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 (Q3, Q8); IRS Excise Tax e-File and Compliance page; Pub. 510 (Rev. December 2025). General information, not tax advice. Confirm how the rules apply to you with a qualified advisor or the IRS.
