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A: The PCORI fee is an annual fee paid by the issuers and sponsors of certain types of health plans. It is intended to help fund the Patient-Centered Outcomes Research Institute, which compiles and distributes findings of comparative clinical effectiveness. The fee was established as a part of the Affordable Care Act.
Form for reporting and due date For self-insured plans to which the fee applies, the PCORI fee is reported on Form 720, which is to be filed annually by the plan sponsor (employer) by July 31 of the calendar year immediately following the last day of the plan year.