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Your quick guide on PCORI fees: Reporting requirements and deadlines

June 24, 2025 / 2 min read

Issuers and plan sponsors must report and pay patient-centered outcomes research institute fees annually using IRS Form 720. Fees for plan years ending in 2024 are due by July 31, 2025.

The Affordable Care Act (ACA) requires health insurance issuers and self-insured plan sponsors to pay patient-centered outcomes research institute (PCORI) fees, which are reported and paid annually using IRS Form 720. These fees are due by July 31 each year, covering plan years that end during the preceding calendar year.

Our latest bulletin provides an overview of PCORI fees, including how to calculate the payment and important action steps for employers. Download the full bulletin to read more. 

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