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After you file
If Forms 5329 are sent stand-alone without Forms 1040-X, they are sent to the same address as you would send a Form 1040, which presently appears to be Fresno if you are not enclosing a payment, otherwise Cincinnati. If you include Forms 1040-X, it appears that the instructions for Form 1040-X say to send it to Fresno.
It appears that you send to Ogden only if you send after June 19,2021, do not include Form 1040-X and you do not enclose a payment.
Still, review the instructions for Forms 5329, 1040 and 1040-X yourself. They are rather convoluted.
March 4, 2021
8:14 AM