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Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

If Abstract 133 (PCOR) is adjusted, the Specified Health Insurance Policies Average Number of Lives (SHIP) and Applicable Self-Insured Health Plans (ASIHP) fields must be reviewed for a possible adjustment. For example: If the PCOR tax liability is reduced to zero, the SHIP and ASIHP fields must also be reduced to zero.

See Doc 6209 Form 720- All IRS Abstract numbers and IRM 3.14.2.6.15.1, Special Review-Patient Centered Outcomes Research (PCOR) Review on Form 720, for specific adjustment information.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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