Blog Details

Article Summary

• The correct PCORI Fee Payment Address for mailed payments is Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0009; sending it elsewhere risks processing delays and IRS notices.

• The PCORI fee is reported once a year on the second-quarter Form 720, due by July 31 following the close of the applicable policy or plan year.

• Health insurance issuers report the fee on line 133(b) (current rate: $3.84 per covered life) or 133(a) for the prior period ($3.47); self-insured plan sponsors use lines 133(d) and 133(c) for the same periods.

• Mailed payments should include Form 720-V (unless paying via Direct Pay, EFTPS, or direct debit) and a check made payable to the United States Treasury.

• P.O. box addresses need the box number rather than a street address, and private delivery services can't deliver to IRS P.O. boxes; those pieces must go through USPS.

• Common filing mistakes include wrong or incomplete addresses, unsigned returns, missing EINs, mismatched quarter-ending dates, and simply forgetting the once-a-year deadline.

• Records, including the return, payment voucher, and mailing proof, should be kept for at least four years to support the tax paid.

• Electronic alternatives to mailing a check include IRS Direct Pay, debit/credit card, EFW, EFTPS, and same-day wire, removing the risk of postal delays affecting on-time payment.

If you're mailing your PCORI fee payment, you need one thing above all else: the correct PCORI Fee Payment Address. Send it to the wrong place, or leave off a required detail, and you're looking at processing delays and IRS notices you didn't need. 

This blog covers the official mailing address, what to include with your payment, the mistakes that trip up employers most, and whether mailing a check is even necessary given the electronic options available.

Official Mailing Address and Filing Considerations

The PCORI fee is reported and paid using Form 720, the Quarterly Federal Excise Tax Return, filed for the second quarter of the year. If you're mailing your return and payment rather than paying electronically, send it to official IRS mailing address:

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0009

A couple of things to keep in mind. If your business uses a P.O. box because the post office doesn't deliver to your street address, use the box number instead of the street address. And if you're using a private delivery service instead of USPS, know that these services can't deliver to P.O. boxes; mail addressed to an IRS P.O.box has to go through USPS.

The PCORI fee is reported only once a year, on the second-quarter Form 720, due by July 31 of the calendar year following the close of the policy or plan year it applies to. Miss that window and your payment risks arriving late even if the address is right.

1)Required Forms and Documentation

At minimum, your submission must include a completed Form 720 with Part II filled out for the PCORI fee:

• Line 133(b) for specified health insurance policies, or

• Line 133(d) for applicable self-insured health plans with plan or policy years ending on or after October 1, 2025, and before October 1, 2026 (currently $3.84 per covered life).

• Use the corresponding prior lines if applicable for the $3.47 per covered life rate.

Part III must also be completed:

• Line 3

• Line 10

The Form 720 must be signed by an authorized individual who is permitted to sign on behalf of the business.

If you are paying by check:

• Make the check payable to the United States Treasury.

• Unless payment is made through Direct Pay, EFTPS, or Direct Debit, include the payment voucher Form 720-V with your payment.

2)Information to Verify Before Sending Your Payment

Before you seal the envelope, double-check your EIN, business name and address, and the quarter-ending date on the form; the IRS uses these to match your payment to your account. If your address has changed, mark the address-change box. And if you're attaching extra sheets to the return, write your name and EIN on each one; loose pages without identifying information are easy to lose track of.

1)Incorrect Mailing Information

The most basic error is sending the payment to the wrong address entirely, or using a street address when the return should go to a P.O. box. Another common slip: using a private delivery service for mail addressed to an IRS P.O. box. Since those services can't be delivered there, the payment won't arrive.

2)Missing or Incomplete Filing Details

An unsigned return, a missing EIN, or a quarter-ending date that doesn't match your actual plan year can all slow down processing. So can leaving Part III incomplete, since that's where the total amount due gets reconciled.

3)Missing Filing Deadlines

Because the PCORI fee is filed just once a year instead of quarterly, it's easy to lose track of the July 31 deadline. Employers who don't otherwise file Form 720 sometimes forget this filing exists at all until a broker or advisor sends a reminder.

• Mail early enough that a delay doesn't push you past July 31.

• Keep a copy of the completed return, the payment voucher, and proof of mailing; you're required to retain documentation supporting the tax you paid for at least four years from whichever is latest: when the tax became due, when you paid it, or when you filed a claim.

• If you receive a penalty notice after filing, respond with an explanation rather than assuming it'll resolve on its own; the IRS decides from there whether reasonable-cause relief applies.

• Double-check your EIN, too, since a mismatched identifier is a common reason payments get flagged.

Mailing a check works, but it depends on postal timing and a correctly addressed envelope reaching Ogden, Utah without incident. Electronic payment removes that variable. The IRS also requires every business to file their PCORI payment online.

Platforms like QuickFile720 are built for filing Form 720 electronically, including the PCORI fee under IRS No. 133, walking you through the PCORI fee calculation and submission in one sitting instead of leaving it to the mail. 

If your priority is confirming the payment went through on time rather than trusting a stamped envelope, electronic filing is worth considering. QuickFile720 is an IRS-Authorized online portal which simplifies your PCORI online filing.