Special Review - Patient Centered Outcomes Research (PCOR) Review on Form 720
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Patient Centered Outcomes Research (PCOR) is an annual tax that is reported only on second quarter Form 720.
If payments have been misapplied, transfer to the correct module.
The following adjustment reference numbers are available to adjust the fields:
DRN 906 is used to overlay the SHIP-COUNT field.
CRN 813 is used to adjust the SHIP-AMT field.
DRN 907 is used to overlay the ASIHP-COUNT field.
CRN 814 is used to adjust the ASIHP-AMT field.
If reprocessing of the return is required, recharge the return to 0280200000 and route to Excise Stop 5701G.
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