What address to use?

[Catherine]

Client needs two gift tax returns filed; one for 2017 and one for 2018.  Of course we found out about the 2017 requirement when she came to talk about gifts made in late 2018.   There were little notes on a sheet of paper about Dec 2017.... sigh.  So I've done the returns and those are ready for signature and mailing.  However, the 2017  instructions say to mail to Cincinnati OH, and the 2018 instructions (yes, the 709 is ready to print, sign, and send in Drake for 2018) say to mail to Kansas City MO.  

So whaddo I do?  Sent '17 to Cinti and '18 to KC-MO?  Or send 'em both to KC-MO (in separate envelopes) if that is now the center handling all 709's?  ("When in danger, or in doubt, run in circles, scream, and shout."  Assume that's already finished.)  

[SaraEA]

I'd send each to the address for that year--they all end up in the same system anyway.  I'm assuming no gift taxes are due (are they ever?)  With the IRS employees on furlough, I've read that paper returns aren't being processed so no worry about being late on that count either.  I did hear that if the shutdown isn't resolved very soon, they may re-categorize most employees as "essential" so they can get them back to work and into training.

[Jack from Ohio]

I agree with SaraEA,  Don't want to confuse the IRS.

[Catherine]

Thank you both, @SaraEA and @Jack from Ohio !

[Max W]

Mail both to KC.  It is the current address.

https://www.irs.gov/filing/where-to-file-forms-beginning-with-the-number-7

The IRS frequently changes mailing addresses.  Mailing it to an old address will only delay processing.

[Abby Normal]

Max is correct. Always use the current address.