https://www.irs.gov/Businesses/Online-Ordering-for-Information-Returns-and-Employer-Returns
1099-MISC are due Jan 31st of each year.
Send both the 1099-MISC and Form 1060 to the following locations:

SOURCES:
https://www.irs.gov/pub/irs-pdf/i1099gi_15.pdf
https://www.irs.gov/Businesses/Online-Ordering-for-Information-Returns-and-Employer-Returns
https://www.irs.gov/uac/About-Form-1099MISC
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