IRS Where To File Address For Previous Years - 2017, 2016

[jainygaurav]

I need to send my 2017, 2016 year taxes to IRS but I am not sure which address to use:

irs.gov 

shows for California

Department of Treasury
Internal Revenue Service 
Ogden, UT [removed]

but the 1040 instructions for years (2017, 2016) show for California (https://www.irs.gov/pub/irs-prior/i1040gi--2016.pdf) (https://www.irs.gov/pub/irs-prior/i1040gi--2017.pdf)

Department of the Treasury

Internal Revenue Service

Fresno, CA [removed]

Can you please help which one should I use?

[rjs]

Use the current addresses on the IRS web site, even though you are filing for previous years. The old instructions don't get updated when the IRS rearranges its processing centers.

[rjs]

The correct address for filing depends on when you are filing, not what year you are filing for. If you are filing now you use the current address on the IRS web site.

[jainygaurav]

Looks like you are correct. The first block "E-File Options" on https://www.irs.gov/filing/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1...

says

These "Where to File" addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS FILING Form 1040 or 1040-SR for the current or prior filing years.