Filing PCORI for Several Businesses
If you handle the PCORI fee for several businesses, plan on one Form 720 per EIN. Each plan sponsor reports its own fee under its own number, and a second-quarter return for one EIN can't carry another company's fee. The work repeats, but the method doesn't change. It's a matter of keeping each client's plan year, count, and rate straight.
This guide is for preparers, brokers, TPAs, and owners with several companies. If you want it handled from one place, our PCORI filing service page shows the option, and you can file the PCORI fee online for each business under one account.
Why does each EIN get its own return?
Several IRS rules point the same way:
- The fee sits with the plan sponsor. For a plan run by one employer, the sponsor is that employer. The instructions tell each filer to enter its correct EIN.
- One return per quarter. The IRS Q&A says only one Form 720 should be filed for each quarter. Everything for that EIN goes on one second-quarter return.
- Duplicates get rejected. Under IRS e-file business rules R0000-914-01 and R0000-915-01, a return is rejected if the same EIN already has an accepted electronic or paper return for that quarter. If the second one is really a fix, use Form 720-X. Our Form 720-X guide covers that.
- Separate entities stay separate. The instructions say qualified subchapter S subsidiaries and eligible single-owner disregarded entities report excise taxes under their own EINs, not the owner's number.
Owners with several companies: one shared plan or several?
Related companies don't automatically file together. What matters is how the plan is set up. The regulation's example has a holding company with three subsidiaries that set up one group plan.
| Setup | Who files | Returns |
|---|---|---|
| Each company runs its own self-insured plan | Each company | One per company |
| One shared plan, and the document names no sponsor | Each employer, for its own employees and their covered family members | One per employer |
| One shared plan, and one participating company is designated in writing and consents by the due date | The designated company, for all covered lives | One |
| Each company buys insured coverage only | The issuers. Nothing for the companies to file on those policies. | None for this fee |
A designation must be in writing, the person must consent in writing no later than the return's due date, and it can't be changed for that plan year after that. If you want a single filer for a shared plan, get that done before the deadline, not after. The company must be one of those establishing or maintaining the plan, so a holding company with no role in the plan wouldn't qualify on that basis.
What a preparer, broker, or TPA has to do
Filing for a client doesn't move the client's liability to you. The IRS sources put the fee on the sponsor. Our article on TPA and preparer filing explains how that works. These are the mechanics from the Form 720 instructions:
- Client signature. Form 720 must be signed by a person the client entity has authorized.
- Paid preparer section. If you were paid to prepare the form and aren't the client's employee, you must sign and complete the Paid Preparer Use Only section. That includes your PTIN and, if you work for a firm, the firm's name and EIN. The firm's EIN can't replace your PTIN.
- Client copy. A paid preparer must give the filer a copy of the form.
- Third Party Designee. Checking "Yes" lets the IRS talk to your designee about that return. It doesn't let the designee bind the client.
Payment is also per EIN. The fee is due when each client's return is due, so be clear about who pays the IRS in each case. If EFTPS is used, the instructions say to apply the payment to the second quarter.
Keep each client's facts separate
Clients with different plan years may share a deadline but not a rate. The three made-up clients below are all due on the same day.
| Client | Plan year ends | Average lives | Rate | Fee | Due |
|---|---|---|---|---|---|
| Client A (HRA only) | Mar 31, 2026 | 20 | $3.84 | $76.80 | Aug 2, 2027 |
| Client B (self-insured) | June 30, 2026 | 500 | $3.84 | $1,920.00 | Aug 2, 2027 |
| Client C (self-insured) | Dec 31, 2026 | 150 | Not yet in our IRS sources | Wait for the rate | Aug 2, 2027 |
July 31, 2027 is a Saturday, so the instructions allow filing on Monday, August 2, 2027. For Client C, the rate will be in the second-quarter 2027 Form 720 instructions. You can estimate each client in the PCORI fee calculator.
Before filing, collect these from each client: legal name, address, EIN, the plan year's last day, the counting method and average lives, and who is authorized to sign. Your clients must confirm the count, or you must have the records to do it, because EasyFile720 doesn't choose the method or count lives. A sponsor must also use one method for the whole plan year, though different clients can use different methods.
Per-filing price or Full Year Plan credits?
EasyFile720 charges $39.95 per filing. The Full Year Plan is $139.99 per business for 4 filing credits, which is $35.00 a filing. Credits never expire and can be used for any of your businesses, so a PCORI-only client who files once a year can use a credit too. Here's the arithmetic for once-a-year filings:
| Filings | At $39.95 each | Using Full Year Plans | Difference |
|---|---|---|---|
| 2 | $79.90 | $139.99 (2 credits left) | Per-filing is $60.09 less now |
| 3 | $119.85 | $139.99 (1 credit left) | Per-filing is $20.14 less now |
| 4 | $159.80 | $139.99 (1 plan) | Plan is $19.81 less |
| 8 | $319.60 | $279.98 (2 plans) | Plans are $39.62 less |
| 12 | $479.40 | $419.97 (3 plans) | Plans are $59.43 less |
So with fewer than four filings to make and no more expected, paying per filing costs less up front. At four, a plan costs less. Since credits don't expire, leftover credits stay available for later filings. See pricing for the current details.
Your next step: file the first return
- Create a free EasyFile720 account. No credit card is needed to start.
- Add one business with its details and EIN, and follow the guided steps.
- Enter that business's average covered lives. The rates for the return are built in, and the math is calculated for you.
- Clear any validation messages, sign electronically, and submit. You'll get an electronic acknowledgment from the IRS once it's accepted.
- Repeat for the next EIN. Past returns stay saved in the account.
Starting with one client lets you check the process before you do the rest. Start your first PCORI filing when that client's count is ready.
FAQ
Can I put all my clients on one Form 720?▼
No. Each return carries one filer's name and EIN, and each sponsor reports its own fee. The exception is a single shared plan with a properly designated sponsor, which files for all the covered lives in that plan.
One client has two self-insured plans. Does that mean two returns?▼
No. The IRS says only one Form 720 should be filed for each quarter, so both go on that EIN's second-quarter return. If the plans have different rates, they use different lines and the fees add up on the line for IRS No. 133.
Am I a paid preparer if I file for my brokerage clients?▼
The instructions say a paid preparer is someone paid to prepare the form who is not an employee of the filing entity. That person must sign, give a PTIN, and give the filer a copy. Ask an adviser if your arrangement is unclear.
Do unused Full Year Plan credits disappear?▼
No. Credits never expire and can be used for any of your businesses.
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; 26 CFR 46.4376-1; 720 Business Rules Publication 2026Q4 v1.0. General information, not tax advice. Confirm how the rules apply to you with a qualified advisor or the IRS.
