PCOR 6-5-2026

The PCORI (Patient-Centered Outcomes Research Institute) fee requires employers with self-funded, level-funded, or HRA-sponsored health plans to submit an annual filing and payment to the IRS.   

You must file Form 720 annually, to report and pay the fee. The fee is based on the average number of lives covered under the policy or plan during the plan year. On form 720 you will complete:

·                      The top section with business information

·                     Part II with PCORI details

·                     Part III for total tax and signature

·                     Page 8 with payment voucher (mark 2^nd quarter)

Below is a link to the “rates & dates chart”, but as this can be complicated, we at The BRIC Agency are happy to help with calculations. We cannot file with the IRS, but we can help calculate the fee and assist you with completing the 720 Tax Form.

For plan years ending between October 1, 2025 and September 30, 2026, the applicable fee is $3.47 per covered life. For plans with renewal 10/1/2026 or later the fee is $3.84 per covered life rates and dates chart

 

Let us know if we can assist!