Filing the PCORI Fee online is easier when you know which filing path to choose. The PCORI Fee is reported through Form 720, but it is not usually filed every quarter like other excise taxes. The IRS states that the PCORI Fee is reported annually on the second quarter Form 720 and is due by July 31 of the calendar year following the end of the policy or plan year.

With Excise720, users can file the PCORI Fee in two ways:

PCORI Only Filing – $39.95 / filing
Best when you need to file only IRS No. 133 Patient-Centered Outcomes Research Fee.

Form 720 Standard Filing – $49.95 / filing
Best when you need to file the PCORI Fee along with other Form 720 excise taxes.

This guide explains both methods clearly so you can choose the right option before starting your filing.

What Is PCORI Fee Filing?

The PCORI Fee, also known as the Patient-Centered Outcomes Research Fee, applies to issuers of specified health insurance policies and sponsors of applicable self-insured health plans. The IRS explains that the fee is based on the average number of lives covered under the policy or plan during the policy or plan year.

The PCORI Fee is reported under:

IRS No. 133 – Patient-Centered Outcomes Research Fee

In Excise720, this section allows users to select the policy or plan type, choose the correct policy or plan year period, enter the average number of lives covered, review the tax rate, and check the calculated tax amount before moving forward.

The basic PCORI Fee formula is:

Average Number of Lives Covered × Applicable Tax Rate = PCORI Fee Amount

Method One: File PCORI Fee Online Using PCORI Only Filing

This method is best when you only need to file the PCORI Fee and do not have other Form 720 excise taxes to report.

With Excise720, PCORI Only Filing costs $39.95 / filing. This option is created for quick filing of PCORI Fee IRS No. 133 under Form 720.

Step One: Login to Excise720

Start by logging in to your Excise720 account.

From your dashboard, click:

Add New Filing

This will take you to the Tax Year & Quarter Ending page, where you can begin a new filing for your selected business.

Step Two: Select Form 720 – PCORI Only

Under Form Type, choose:

Form 720 – PCORI Only

This option is useful when your filing is only for the Patient-Centered Outcomes Research Fee.

Next, select the correct Tax Year and choose the second quarter, such as:

Apr 2025 – Jun 2025

The IRS states that if a filer is reporting only the PCORI Fee, Form 720 is filed once a year using the second quarter return, and other quarters are not required unless the filer has other taxes or fees to report.

Step Three: Fill IRS No. 133 PCORI Details

After selecting Form 720 – PCORI Only, Excise720 takes you directly to:

133 – Patient Centered Outcomes Research Fee

Here, select the correct filing category:

Specified health insurance policies
or
Applicable self-insured health plans

Then choose the correct policy or plan year option.

For example:

With a policy year ending before October 1, 2024
or
With a policy year ending on or after October 1, 2024, and before October 1, 2025

Next, enter the Average Number of Lives Covered.

Excise720 will show the applicable Tax Rate and calculate the Tax Amount based on the details entered.

If you need to report more than one policy or plan, you can use the Add Row option and enter each one separately.

Step Four: Select IRS Payment Option

After completing the PCORI details, continue to the IRS Payment Option page.

Here, choose the available payment method, such as:

EFTPS – Electronic Federal Tax Payment System
or
Electronic Funds Withdrawal

The IRS states that deposits are not required for the PCORI Fee, and payment is due when Form 720 is due.

Step Five: Review Summary and Submit

Before submission, review the Tax Summary page carefully.

Check the following details:

Business information
Filing information
Tax year
Filing period
IRS No. 133 PCORI details
Average number of lives covered
Tax rate
Tax amount
Payment option

Once everything is correct, submit the filing.

After submission, you will receive a confirmation email for your completed filing.

Method Two: File PCORI Fee with Other Taxes Using Form 720 Standard

Use this method when you need to file the PCORI Fee along with other excise taxes in the same Form 720 return.

This option is suitable when your business has other Form 720 tax categories to report, such as fuel taxes, environmental taxes, retail tax, ship transport tax, manufacturer taxes, or other Part II taxes.

The IRS explains that if a filer has to report PCORI Fee as well as other Form 720 liabilities, the PCORI Fee should be reported on the second quarter Form 720, and only one Form 720 should be filed for each quarter.

Step One: Add New Filing

Login to Excise720 and click:

Add New Filing

Select or enter your business details and begin the filing process from the Tax Year & Quarter Ending page.

Step Two: Select Form 720 – Standard

Under Form Type, choose:

Form 720 – Standard

This option is best when you need to complete a full Form 720 filing with PCORI and other excise taxes.

Then select the correct Tax Year and choose the second quarter filing period.

Step Three: Select Part II and Choose IRS No. 133

On the Select Tax Type to Begin Filing page, find and open:

Part II

Then select:

133 – Patient-Centered Outcomes Research Fee

This opens the PCORI Fee filing section inside the standard Form 720 workflow.

Step Four: Fill PCORI Fee Details

Inside the PCORI section, choose the correct policy or plan type:

Specified health insurance policies
or
Applicable self-insured health plans

Then select the correct policy or plan year period, enter the Average Number of Lives Covered, and review the calculated tax amount.

Excise720 shows the tax rate and tax amount clearly, helping users check their PCORI calculation before saving.

Step Five: Select Claims if Needed

If your Form 720 filing includes claims, go to the Claims section and choose the applicable claim type.

If no claims are needed, you can continue to the next step.

This step is mainly useful for standard Form 720 filers who are reporting other excise taxes along with PCORI.

Step Six: Complete Deposit and Overpayment Details

Next, complete the Deposit & Overpayment section.

This section may include:

Deposited amount
Overpayment amount from previous quarters
Total tax liability
Total claims
Total deposits made
Tax due
Current quarter overpayment

Enter the required details based on your overall Form 720 filing.

Step Seven: Choose IRS Payment, Review Summary, and Submit

After completing the tax, claims, deposit, and overpayment details, choose your IRS Payment Option.

Then review the full Tax Summary page. Make sure your business details, filing details, PCORI information, other tax details, claims, payment method, and total amount due are correct.

Once everything is reviewed, submit the filing.

After submission, you will receive a confirmation email.

PCORI Only Filing vs Form 720 Standard Filing

Filing Method	Amount	Best For	Filing Flow
PCORI Only Filing	$39.95 / filing	Filing only IRS No. 133 PCORI Fee	Direct PCORI filing flow
Form 720 Standard Filing	$49.95 / filing	Filing PCORI with other excise taxes	Full Form 720 filing flow

Choose PCORI Only Filing if your business only needs to report the Patient-Centered Outcomes Research Fee.

Choose Form 720 Standard Filing if your business needs to report PCORI along with other excise tax categories.

Why Choose PCORI Only Filing in Excise720?

The PCORI Only Filing option is built for users who do not want to go through the full Form 720 standard filing flow.

With this option, you can:

Login to Excise720
Add a new filing
Select Form 720 – PCORI Only
Choose the second quarter
Complete IRS No. 133 PCORI details
Select payment option
Review and submit

For users who only need to file PCORI, this saves time and keeps the filing process focused.

PCORI Only Filing Amount: $39.95 / filing

Why File PCORI Fee Online with Excise720?

Excise720 gives users a guided online filing experience for Form 720 and PCORI Fee filing. Instead of working through paper forms manually, users can select the filing type, choose the correct quarter, enter PCORI details, review tax calculations, select payment options, and submit online.

For PCORI-only users, Excise720 provides a dedicated filing path at $39.95 / filing.

For users who need to file PCORI with other excise taxes, Excise720 also provides the Form 720 Standard Filing option at $49.95 / filing.

Final Thoughts

PCORI Fee filing does not have to be confusing. The main thing is to choose the correct filing path.

If you are filing only the PCORI Fee, select:

Form 720 – PCORI Only

If you are filing PCORI along with other excise taxes, select:

Form 720 – Standard

With Excise720, you can complete your PCORI Fee filing online, review your tax amount, select your payment option, submit your filing, and receive confirmation.

Start your PCORI Fee filing online with Excise720 for $39.95 / filing.