For HRAs, the Plan Sponsor (the employer) must pay a fee for each covered employee. This fee is due July 31st of the calendar year following the end of the plan year being reported. The fee is remitted using IRS Form 720, the Quarterly Federal Excise Tax Return. To see the fee schedule, please click here
Each applicable employer will have to make a check payable to the “United States Treasury Department” and mail to the below address.
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0009