UBTI in IRA | 990-T Filing

[amnerg73]

My financial advisor suddenly sent me a 990-T form highlighting an owed UBTI in my IRA.

Since when have IRA custodians had to file 990-T's on behalf of their clients? I was told the IRS only mandated it after 2018 but would like some guidance on exactly when this came to pass. 

Any help is appreciated!