For 2024 When Is The Pcori Fee Due. The pcori fee applies to plan or policy years ending on or after oct. ‍ the fee is due by july 31, 2024 and varies based on the applicable plan year as follows:

The pcori fee amount for plan years ending on or after october 1, 2023, and before october 1, 2024, is $3.22 per covered life (up from $3.00 previously). Pcori fees are reported and paid annually on irs form 720 (quarterly federal excise tax return).