When, Where, and How to File

When To File

15th day of 4th month or 15th day of 5th month. An employees’ trust defined in section 401(a), an IRA (including SEPs and SIMPLEs), a Roth IRA, a Coverdell ESA, or an Archer MSA must file Form 990-T by the 15th day of the 4th month after the end of its tax year. All other organizations must file Form 990-T by the 15th day of the 5th month after the end of their tax years. If the regular due date falls on a Saturday, Sunday, or legal holiday, file no later than the next business day. If the return is filed late, see Interest and Penalties, later.

Extensions. Filers may request an automatic extension of time to file Form 990-T by using Form 8868, Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefits Plans.

Caution: An elective payment election must be made on a return filed by the due date for the return, including extensions. All entities filing Form 990-T must use Form 8868 to request an extension of time to file Form 990-T.

Amended return. To correct errors or change a previously filed return, check the “Amended return” box in item F, in the heading area of the form. Also, in Part V, Supplemental Information, include a statement that indicates the line numbers on the original return that were amended and give the reason for each amendment.

Generally, the amended return must be filed within 3 years after the date the original return was due or 3 years after the date the organization filed it, whichever is later.

Where and How To File

Required electronic filing. If you are an organization or trust defined in section 511 and need to file Form 990-T, you are required to file electronically. For additional information, visit IRS.gov/EOefile .

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. If filing a paper return, file Form 990-T at the following address.

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