The PCOR filing deadline is July 31, 2018 for all self-funded medical plans and HRAs for plan years ending in 2017.
The plan years and associated amounts are as follows:
Plan Year Amount of PCOR Fee Payment and Filing Date
February 1, 2016 – January 31, 2017 $2.26/covered life/year July 31, 2018
March 1, 2016 – February 29, 2017 $2.26/covered life/year July 31, 2018
April 1, 2016 – March 31, 2017 $2.26/covered life/year July 31, 2018
May 1, 2016 – April 30, 2017 $2.26/covered life/year July 31, 2018
June 1, 2016 – May 31, 2017 $2.26/covered life/year July 31, 2018
July 1, 2016 – June 30, 2017 $2.26/covered life/year July 31, 2018
August 1, 2016 – July 31, 2017 $2.26/covered life/year July 31, 2018
September 1, 2016 – August 31, 2017 $2.26/covered life/year July 31, 2018
October 1, 2016 – September 30, 2017 $2.26/covered life/year July 31, 2018
November 1, 2016 – October 31, 2017 $2.39/covered life/year July 31, 2018
December 1, 2016 – November 30, 2017 $2.39/covered life/year July 31, 2018
January 1, 2017 – December 31, 2017 $2.39/covered life/year July 31, 2018
For the Form 720 and Instructions, visit: https://www.irs.gov/uac/form-720-quarterly-federal-excise-tax-return.
The information is reported in Part II.
