Which Address For Prior Year Returns

[KMACK]

I am preparing some old tax returns for a client (2014 - 2020).  Should the returns be mailed to the current address (the one to be used for 2021 returns) or the old address (the one the would have been used if the returns were filed on time)?  If these returns had been filed on time they would have been mailed to Fresno, but 2021 returns are to be mailed to Utah.  Thank you.

[BobKamman · Accepted solution]

Current Service Center address, but why are you going back to 2014? Has IRS requested those?  Are there NOL carryovers?  IRS is generally happy with three years, and at most will usually ask for only six.  They have enough paperwork to deal with already.  

[Just-Lisa-Now-]

Always current addresses. They closed lots of mailboxes due to Covid.

[KMACK]

Thank you.  The client has received notices.

[KMACK]

Okay.  Thank you.

[BobKamman]

Often the notices have a specific address where the returns should be filed -- often, to a different Service Center than where current returns are filed.