06/11/2026
Don't Forget! An “old faithful” reporting requirement deadline is right around the corner: the Patient-Centered Outcomes Research Institute (PCORI) filing and fee. The ACA imposes this annual per-enrollee fee on insurers and sponsors of self-funded medical plans to fund research into the comparative effectiveness of various medical treatment options.
The due date for the filing and payment of PCORI fee is July 31, 2026 for required policy and plan years that ended during the 2025 calendar year.
🔹Plan Years that ended Jan. 1, 2025 – Sept. 30, 2025, the fee is $3.47 per covered life.
🔹Plan Years that ended Oct. 1, 2025 – Dec. 31, 2025 (including calendar year plans that ended Dec. 31, 2025), the fee is calculated at $3.84 per covered life
The annual PCORI fee must be reported and paid to the IRS via the second quarter Form 720 (rev. June 2026).