IRS news.

• Author: Josephs, Stuart R.

New Addresses for Filing Gift and Estate Tax Returns

Gift Tax Returns: Effective Jan. 1, 2019, the from 709 instructions require gift tax returns to be filed at: Department of the Treasury; Internal Revenue Service Center; Kansas City. MO 64999.

If a private delivery service (PDS) is used, send to: Internal Revenue Service; 333 W. Pershing Road; Kansas City, MO 64108.

Note: A married couple splitting gifts should file both returns in the same envelope.

Estate Tax Returns: The Form 706 instructions require estate tax returns filed through June 30, 2019, to use this address: Department of the Treasury: Internal Revenue Service Center: Cincinnati, OH 45999.

If a PDS is used, send the return to: Internal Revenue Service: 201 W. River Center Blvd.: Attn: Submission Processing, Stop 31; Covington, Kentucky 41011.

Forms 706 filed alter June 30, 2019 should be mailed to: Department of the Treasury; Internal Revenue Service Center; Kansas City. MO 64999.

If a PDS is used, send the return to: Internal Revenue Service: 333 W. Pershing Road; Kansas City, MO 64108.

Estimated Tax Relief

General Rule: An estimated lax penalty can be avoided if, generally, the required annual estimated tax payments equal the lesser of:

1. 90 percent of the tax shown on the income tax return for the current tax year; or

2. 100 percent of the tax shown on an individual's return for the preceding...