Better not to make a payment until you get the address of the contractorThe deadline for businesses to send the copy to individual contractors is January 31st of the year following the tax year being reported, while the individuals are required to submit the filled out 1099 forms to the IRS by February 28th. However, if you are using electronic filing, the due dates are later - February 28th and March 31st, respectively.More info: http://bit.ly/2Nkf48f