File Form 720 — PCOR fee

Patient-Centered Outcomes Research fee on specified health insurance policies and self-insured plans.

Need a different excise tax? Use the full Form 720 with every category.

Your price: $5

Form 720 is priced by what you report: $5 for a final return or any return with $50 or less of tax due (a no-tax nil return included), $7 for a Part II–only return (including the PCOR fee), and $9 for any return with a Part I excise. A person reviews and files every return, which keeps out spam and fraudulent returns. After you enter your return you'll review and sign the IRS e-file authorization (Form 8879-EX), then pay; we e-file once it's signed. The excise tax itself is separate and paid to the IRS.

Filer

The business filing the return (keyed on its EIN).

EIN (9 digits)

Business name

Business name line 2 (optional)

In care of (optional)

Street address

Apartment, suite or unit (optional)

The IRS takes one address line of 35 characters, so this is added to the end of the street address.

City

State

ZIP

Responsible officer

Enter your own 5-digit PIN to sign the return yourself (the Practitioner PIN method). Leave it blank and Gideon Tax will assign and enter a PIN as your signature on your behalf. You confirm this choice on Form 8879-EX at checkout.

Name

Title (optional)

PIN (5 digits, optional)

Phone (optional)

A 10-digit U.S. number.

Email (optional)

Return

The quarter this return reports. Form 720 is filed after the quarter ends, so only quarters that are over are offered.

Year

Quarter

IRS No. 133 is reported on the second-quarter return only, so the quarter is set to Q2.

Final returnAddress changeNo tax to report (no line items)

IRS-number line items

One row per IRS number (Part I & Part II). Where the form prints a rate, enter the quantity and we work the tax out.

Total tax: $0.00

IRS number

Tell us about each policy or plan. The line it is reported on and the rate follow from what it is and the day its year ended, so we work those out — and the fee, lives × the rate — for you.

What are these lives covered by?A self-insured health plan we sponsorAn employer (or other plan sponsor) whose health plan pays claims itself rather than through an insurance policy — including an HRA. Lines 133(c) and (d).Health insurance policies we issuedOnly the insurance company that issued the policy files on these lines. An employer with a fully insured plan owes no PCOR fee on it: the insurer pays. Lines 133(a) and (b).

Last day of the plan year

A calendar-year plan ended on 12/31/2025. This return reports years that ended in 2025.

Average number of lives covered

PCOR fee (IRS No. 133)$0.00

Schedule C — claims (Line 4)

Schedule T — two-party exchange information

Part III — payments and balance

Enter what you have already paid for the quarter. The totals are worked out from the lines above, the way the IRS checks them.

Total tax — line 3

$0.00we work this out

Claims, from Schedule C — line 4

—we work this out

Deposits made for the quarter — line 5

Overpayment from your previous return — line 6

Part of line 6 that came from Form 720-X — line 7

Cannot be more than line 6.

Total payments (lines 5 + 6) — line 8

$0.00we work this out

Total credit (lines 4 + 8) — line 9

$0.00we work this out

Balance due — line 10

$0.00we work this out

We used the safe harbor rule to make our deposits (the box on line 5)