PCORI Fees Deadline: Key Filing Details for July 31, 2025

Key details to keep in mind 

• Annual filing: PCORI fees must be reported and paid using IRS Form 720, the Quarterly Federal Excise Tax Return. 

• Upcoming deadline: For plan years ending in 2024, the payment and filing are due by July 31. 

• Coverage period: Fees apply to plan years that ended during the previous calendar year. 

• Who must pay: Both fully insured and self-insured group health plans may be subject to the fee, with filing responsibility typically falling on the employer for self-insured plans. 

Employers should review their plan year end dates and ensure timely compliance to avoid potential penalties. 

Questions? 

Contact TruePlan! Our team of advisors can help you with questions within the scope of employee benefits.