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Instructions for Form 720›(Rev. June 2026)

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Instruction 720 — Instructions for Form 720, Quarterly Federal Excise Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

Sections 4375 and 4376 patient-centered outcomes research fee increase. The fee for policy and plan years ending on or after October 1, 2025, but before October 1, 2026, is increased to the applicable rate of $3.84, multiplied by the average number of lives covered under the policy or plan. The fee for policy and plan years ending on or after October 1, 2024, but before October 1, 2025, remains at the applicable rate of $3.47, multiplied by the average number of lives covered under the policy or plan. See Patient-centered outcomes research (PCOR) fee (IRS No. 133) , later, and Notice 2025-61 .

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▸Contents — Instruction 720 — Instructions for Form 720, Quarterly Federal Excise Tax Return
Instruction 720 — Instructions for Form 720, Quarterly Federal Excise Tax Return

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