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PCORI Fee Rates (All Years) Here’s a comprehensive rate table for plan years ending each year with the applicable PCORI fee per covered life, pulled from IRS archive pages and Notices.

Do you know when the PCORI filing window opens? The answer is very simple - it’s NOW. The Patient-Centered Outcomes Research Institute Fee filing window for 2026 is officially open now with Simple720.

Filing your PCORI fee feels like the finish line, but the IRS can reopen that filing years later and ask you to prove every number on it. If your records aren't organized by then, you're left scrambling through old emails and spreadsheets nobody remembers building.

Every July, employers with self-insured health plans must file IRS Form 720 and pay the PCORI fee by July 31. For 2026, the rate is $3.84 per covered life for plan years ending on or after October 1, 2025.

A Flexible Spending Account (FSA) is a benefit program offered by employers, where employees are allowed to deposit pre-tax funds for qualified healthcare expenses such as deductibles, co-payments, and many more. By doing so, employees are able to lower their taxable income.

The Patient-Centered Outcomes Research Institute (PCORI) Fee remains an important compliance requirement for many employers, health insurers, and plan sponsors filing IRS Form 720.

What Is the Safe Harbor Rule? Safe Harbor Rule is a regulation according to IRC Section 6656 that permits taxpayers from being penalized for failing to make timely or insufficient deposits of taxes, provided that they fulfill a number of conditions.

PCORI Fee - Recap The Patient-Centered Outcomes Research Institute (PCORI) Fee is a fee paid by applicable entities to fund research on patient-centered outcomes.

Filing the PCORI Fee using the manual method seems easy. You just have to fill out Form 720 and send it to the IRS. When you do it yourself it is easy to make mistakes. These mistakes can be small.

The Air Transportation Excise Tax is a federal excise tax imposed on amounts paid for the transportation of persons and property by air.

The Patient-Centered Outcomes Research Institute (PCORI) Fee is a charge that health insurance policies and plans must pay for supporting medical research that improves healthcare outcomes.

Now that we are nearing the close of the first quarter in 2026, we should always be mindful of the Form 720 deadline. Late filing can cost a lot of money, therefore, we will discuss in detail the due dates and penalties for non-compliance and ways to avoid these fees.