The PCOR filing deadline is August 1, 2016 for all self-funded medical plans and HRAs for plan years ending in 2015.
For the Form 720 and Instructions, visit: http://www.irs.gov/ uac/Form-720,-Quarterly-Federal-Excise-Tax-Return.
The information is reported in Part II.
Please note that Form 720 is a tax form (not an informational return form such as Form 5500). As such, the employer or an accountant would need to prepare it. Parties other than the plan sponsor, such as third party administrators and USI, cannot report or pay the fee