dmertz
Level 15

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.