Compliance Alert: ACA Form 720 Filing Deadline
Employers must file Form 720 for the Patient-Centered Outcomes Research Institute (PCORI) fee by June 30, 2026.
What Changed
The deadline for filing IRS Form 720 to pay the Patient-Centered Outcomes Research Institute (PCORI) fee is June 30, 2026. This fee is mandated under the Affordable Care Act (ACA) and applies to certain health insurance policies and self-insured health plans.
Who Is Affected
Employers sponsoring self-insured health plans, including Health Reimbursement Arrangements (HRAs), are required to pay the PCORI fee. This applies to employers of all sizes that provide these types of health plans.
What Employers Should Do
Calculate the average number of lives covered under your self-insured health plan using one of the IRS-approved methods. Complete and file Form 720 with the IRS by June 30, 2026, and remit the appropriate PCORI fee payment.
Key Deadlines
- June 30, 2026: Deadline to file Form 720 and pay the PCORI fee for plan years ending in 2025.
This briefing is prepared by the AEA Editorial Team based on publicly available regulatory guidance, employment law developments, and employer-reported trends. Individual data from AEA members is never disclosed. All analysis reflects general observations and should not be treated as legal advice. Consult qualified counsel for guidance on specific situations.