I would like to do a joint filing with my wife residing in MA state..

I was told to send W7 form along with 1040 at the below address in MA..

Department of the Treasury
Internal Revenue Service
Andover, MA 05501-0002


I am confused as on W7 form it say send it along with TAX return to

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342


Which one is right...

The instructions for W-7 do indeed give the Austin, TX address. The MA address is for filing your tax return (form 1040). Send the W-7 to Austin. Allow 4-6 weeks to get your wife's ITIN, then complete your form 1040 and send it to Andover, MA.

The Tax Consultant send w7 form + returns to Department of the Treasury
Internal Revenue Service
Andover, MA 05501-0002

Then he made an error.

However, the Andover MD IRS center will send it down to Austin, Texas, so it will be processed; it will just take longer.