If you are an applicable entity that is not an organization or trust defined in section 511, and you are filing Form 990-T to make an elective payment election, electronic filing is encouraged but not required. For more information on electronic filing, visit the Modernized e-File page on IRS.gov.

To file by mail, complete your Form 990-T as required, and mail to:

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0027