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A: The PCORI fee is an annual fee paid by the issuers and sponsors of certain types of health plans. It is intended to help fund the Patient-Centered Outcomes Research Institute, which compiles and distributes findings of comparative clinical effectiveness. The fee was established as a part of the Affordable Care Act.
o Reminder: Although this Form 720 is used for quarterly federal excise tax payments, the PCORI fee is paid annually. o Instruction. Page 9 of the Form 720 instructions provides: If you file Form 720 only to report the PCORI fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year.o Conclusion: Therefore, logic dictates that the circle for the 2 nd quarter should be darkened on the Payment Voucher.he IRS just released a revised version of the Form 720 on June 3, 2013. The new Form 720 (with a revision date of April 2013), along with related payment voucher Form 720-V (see the last page of the Form), should be used to report and remit the PCORI fee to the IRS.