Pricing · PCORI Fee

PCORI Fee Filing Cost: One Flat Fee, Once a Year

The PCORI fee is filed once a year, on the second-quarter Form 720, due July 31. Here is how the filing fee works, how that differs from the fee you owe the IRS, and which price tier applies to your return.

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Quick Answer

Filing the PCORI fee through File720Online costs one flat service fee, once a year — the current amount is on the pricing page, and nothing is charged until you transmit. That is separate from the PCORI fee you owe the IRS, which is $3.84 per covered life for plan years ending on or after October 1, 2025 and before October 1, 2026. A plan with 425 average covered lives owes $1632.00 to the IRS plus the flat filing fee.

Two different amounts, often confused

Almost every question about PCORI cost comes down to separating these. One is a tax, set by the IRS and scaled to the size of your plan. The other is what a provider charges to transmit the return.

What it isAmountPaid to
PCORI fee (the tax)$3.84 × average covered livesThe IRS, with the return
E-file service feeOne flat fee — current pricingFile720Online, at transmission

Worked example

A self-insured plan with 425 average covered lives, plan year ending in 2026:

  • PCORI fee: 425 × $3.84 = $1632.00 to the IRS
  • Filing fee: one flat charge to File720Online (current amount)

PCORI rates by plan-year end date

The rate is tied to the date your plan year ends, not the year you file. Source: Instructions for Form 720 (Rev. June 2026).

Plan year endsRate per covered life
Oct. 1, 2024 – Sept. 30, 2025$3.47
Oct. 1, 2025 – Sept. 30, 2026$3.84

For plan years ending on or after October 1, 2026, verify the next IRS-published indexed rate before filing. The PCORI compliance checklist walks through counting covered lives, which is where most of the actual work sits.

Which tier applies to your return

Your Form 720 reportsTier that applies
PCORI fee only, or a single tax categorySingle filing (lowest tier)
Multiple excise tax categoriesStandard
Schedule A deposits or Schedule TPremium

Most PCORI filers land in the first row: the PCORI fee is the only thing on the return, so it is a single-category filing. Note that no deposits are required for the PCORI fee — it is paid with the return, so a PCORI-only filer never needs the Schedule A tier. Current amounts for every tier are on the pricing page.

File your PCORI fee — nothing due until you transmit

Prepare the whole return first and confirm your covered-life count. You are only charged when you transmit to the IRS.

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PCORI cost FAQs

How much does it cost to file the PCORI fee?
File720Online charges one flat service fee to e-file the second-quarter Form 720 that carries the PCORI fee — the current amount is on the pricing page. That fee covers preparing and transmitting the return. It is separate from the PCORI fee itself, which you owe the IRS and which is calculated per covered life.
Is the filing fee the same as the PCORI fee?
No, and the difference matters. The PCORI fee is a federal tax: $3.84 per covered life for plan years ending on or after October 1, 2025 and before October 1, 2026. The filing fee is what pays for the electronic submission. A plan with 425 average covered lives would owe $1632.00 in PCORI fee to the IRS, plus one flat filing fee.
Do I pay for all four quarters if I only owe the PCORI fee?
No. PCORI is an annual obligation reported on the second-quarter Form 720, due July 31. If the PCORI fee is the only reason you file Form 720, you file once a year and pay one filing fee — you do not file or pay for the other three quarters.
Which price tier applies to a PCORI-only filing?
The single-filing tier — the lowest one. It covers a PCORI-only or single-tax-category Form 720. A return that also reports other excise tax categories moves to the standard tier, and a return with Schedule A deposits or Schedule T uses the premium tier. Current amounts for each tier are on the pricing page.
When am I charged?
You can prepare the entire return without paying. The filing fee is charged when you are ready to transmit to the IRS, so you can confirm your covered-life count and rate before committing.

Disclaimer: PCORI rates and filing rules are set by the IRS and change; verify the current rate for your plan-year end date before filing. This page is general information, not tax advice. File720Online is an IRS-authorized e-file provider and does not provide legal or tax advice.