The individual or company responsible should complete and mail 1099-MISC forms to all independent contractors who earned at least $600 during the year as well as to the IRS. The mailing address for the Internal Revenue Service varies by state, but is available on the IRS website.
The 1099-MISC form reports the payments a company or individual has made to an independent contractor, and it is similar to the W-2 form that an employee gets annually. A difference between the two documents is that the 1099-MISC form doesn't report taxes taken out of the earnings because independent contractors pay these themselves. The independent contractor will use the 1099-MISC form to report earnings when they do their income taxes.