Form 709 and PDS

I have to file a Form 709 Gift Tax Return for a gift over $15,000 that I paid to a relative in 2021.

After carefully reading the instructions, I understood that the return has to be printed, signed and mailed to IRS Center in Kansas City. There seems to be no e-filing option and no consumer tax software package supports it.

IRS has separate addresses for Private Delivery Services (PDS) which includes a street address. The other address has no street address, just city state and zip. I am planning to use certified mail or USPS priority mail with receipt, because of their lower price. Should this be addressed to the PDS address or the other address?

Seems like a silly question, but I haven’t mailed anything to IRS for 15 years and have not kept in touch with the rules.

Thanks for your reply.

Any document sent to the IRS via the US Post Office regardless of the service class used should use the Post Office address. That’s the one without the street address. The PDS address is ONLY for UPS/Fedex/etc.