You cannot correct or change a form after you’ve submitted it electronically via Pay.gov. If you need to make a correction or change, you must send the information with a cover letter, including the name and EIN of the organization, to the EO Correspondence Unit at the following address:
For regular mail:
Internal Revenue Service
Attn: Correspondence Unit
P. O. Box 2508, Room 6-403
Cincinnati, OH 45201
For express/overnight delivery:
Internal Revenue Service
Attn: Correspondence Unit
550 Main Street, Room 6-403
Cincinnati, OH 45202
Sources:
Publication 4163 (12/2023)
Publication 4164 (10/2023)
Rev. Proc. 87-16
IRM Part 3. Submission Processing. Chapter 17. Accounting and Data Control. Section 277. Electronic Payments