Quick Answer: PCORI fee filing for 2026 is processed through the 2nd quarter Form 720 filing cycle. For any plan or policy year that ends in 2025, the PCORI fee has to be filed and paid before July 31st 2026. The PCORI due date of the IRS chart confirms that policy or plan years beginning in January 2025 to December 2025 are reported as the period ending the 30th of June, 2026 and must be filed by July 31, 2026.
In the case of many plan sponsoring companies, employers and insurance-related companies PCORI filings can be complicated because it’s included on Form 720 however it’s not a normal quarterly tax for the majority of people who file. Simple720Tax can make this process much easier by helping people complete their PCORI information online and determine the amount, examine the tax filing, and proceed by completing how to complete the Form 720 process.
What Does “IRS Opens PCORI Fee Filing” Mean?
The IRS doesn’t usually declare a separate “opening day” only for PCORI fee filing. PCORI fee filing is done by using IRS Form 720, Part II Line 133 in Form 720, which is the 2nd quarter Form 720 return. The IRS states that issuers and plan sponsors who have to pay the PCORI fee must use Form 720 for the 2nd quarter. Form 720 to report and pay the fee on July 31.
If people ask, “When will the IRS open PCORI fee filing for 2026?” The most practical answer is:
PCORI filing is activated around the second quarter of Form 720 filing period, with the last filing and payment deadline coming on July 31, 2026.
Online platforms can also permit users to file or prepare forms before the deadline date according to the availability of forms and system availability.
PCORI Fee Filing Deadline for 2026
The primary date to be remembered is:
PCORI Fee Filing Deadline: July 31, 2026
The deadline is for applicable health insurance policies as well as self-insured health plans that have policy or plan years that expire in 2025. The IRS PCORI fee page also states that although Form 720 is a quarterly return, PCORI is filed annually by July 31 of the following calendar year.
Why PCORI Is Filed on Form 720
Form 720 is the IRS form used to report several federal excise taxes. PCORI is reported under Part II, IRS No. 133.
Form 720 / Part II / 133 – Patient-Centered Outcomes Research Fee
Even though the form is called the Quarterly Federal Excise Tax Return, PCORI filers normally report this fee only once a year. The IRS Form 720 instructions state that if a filer submits the second quarter Form 720 only to report the PCORI fee, no Form 720 filing is required for other quarters unless the filer has other taxes or fees to report.
How Simple720Tax Helps with PCORI Fee Filing
Simple720Tax gives users a guided online filing experience for PCORI fee reporting. Based on your PCORI filing screen, users can complete the important filing details in one place.
1. Choose the Policy or Plan Type
Users can select whether the filing is for:
Specified health insurance policies
or
Applicable self-insured health plans
This helps the filer identify the correct category before entering calculation details.
2. Select the Correct Policy or Plan Year Type
The Simple720Tax screen allows users to choose the relevant policy or plan year period from a dropdown. This is important because PCORI fee calculation depends on the plan or policy year ending period.
3. Enter the Average Number of Lives Covered
The user enters the average number of lives covered. This is one of the most important parts of the PCORI filing process because the tax amount is calculated based on this number.
4. Review Tax Rate and Tax Amount
Once the required details are entered, the system displays the applicable tax rate and tax amount. This helps reduce manual calculation work and makes it easier for users to review the filing before saving.
5. Add More Rows if Needed
If a filer has more than one plan or policy to report, the Add Row option allows additional entries. This is useful for businesses managing multiple plans or policy periods.
6. Save and Continue
After entering the details, users can save the information and proceed to the next Form 720 filing step.
What Information Should Users Keep Ready?
Before starting PCORI filing on Simple720Tax, users should prepare:
Business name, EIN, address, plan or policy year details, average covered lives count, plan type, authorised signer details, and payment information.
Having these details ready before starting the filing can help users complete the process faster and avoid last-minute errors.
Common PCORI Filing Mistakes to Avoid
Many PCORI filing issues happen because users select the wrong quarter, use incorrect plan year details, enter the wrong covered lives count, or wait until the final deadline week.
PCORI should be reported through the second quarter Form 720. Users should also make sure they review the plan or policy year carefully before submitting. The IRS notes that the most current Form 720 revision should be used when reporting and paying PCORI fees.
Why File PCORI Fee Online Before the Deadline?
Filing early gives users more time to review details, correct mistakes, and complete payment without pressure. It also helps businesses avoid deadline-day stress, especially if they need to confirm plan details or covered lives counts internally.
Simple720Tax supports users with an easier online process, guided fields, automatic calculation support, and a clear Form 720 PCORI filing workflow.
FAQ
1. When will the IRS open PCORI fee filing for 2026?
PCORI fee filing for 2026 follows the second quarter Form 720 filing cycle. The filing and payment deadline is July 31, 2026.
2. Is PCORI filed every quarter?
No. PCORI is generally filed once a year using the second quarter Form 720.
3. Which Form 720 line is used for PCORI?
PCORI is reported on Form 720, Part II, IRS No. 133.
4. Can PCORI fee be filed online?
Yes. Form 720 can be filed electronically through participating excise e-file channels. Simple720Tax helps users complete PCORI fee filing online with a guided process.
5. What is the PCORI fee deadline for 2026?
The PCORI filing and payment deadline for applicable plan or policy years ending in 2025 is July 31, 2026.
