A 1099-MISC should be mailed to the address of the independent contractor. The business should use the last-known address of the independent contractor. The W-9 that the independent contractor completed and returned the business is one place to start.Each 1099-MISC and should also be sent to the Internal Revenue Service, along with a 1096.Some states require 1099-MISC forms be mailed to them as well.Note that a business sends a 1099-MISC to its independent contractors. An employer should send a W-2 to its employees, not a 1099-MISC (with one rare exception for payments made to a deceased employee).