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The filer must send the 1099 forms to the recipient by the end of January. They should mail Forms 1099 and 1096 by the end of February, unless submitting electronically, in which case the deadline is March 31.
A 30-day extension can be obtained by filing Form 8809 prior to the original deadline.
A professional tax preparer who is requesting an extension for more than 50 different filers must submit Form 8809 electronically.

To complete a Form 1099, you will need the taxpayer's name, address and taxpayer social security numbers. Resident and nonresident aliens who are not eligible for social security, will have to acquire an individual tax identification number.
The IRS recommends the employer request the taxpayer complete Form W-9, W-9S, or W-8 (if a foreign person) to request his taxpayer identification number.

Generally, file Form 1099-Misc for each person you paid at least $600 in services, rents, prizes and awards, other income payments or medical and health care payments.
Gross proceeds of $600 or more paid to an Attorney.
Any recipient with federal or state withholding regardless of amount.
At least $10 paid for Royalties or Broker payments in lieu of dividends or tax-exempt interest
Any fishing boat proceeds.
Generally, payments to corporations (except of Legal Services) are exempt from the filing requirements.

For the states of AL, AZ, AK, CT, DE, FL, GA, KY, LA, ME, MA, MI, NH, NJ, NM, NY, NC, OH, PA, RI, TX, VT, VA, WV
Dept of the Treasury
IRS Center
Austin, TX 73301

For the states of AK, CA, CO, DC, HI, ID, IL, IN, IO, KS, MD, MI, MN, MO, MT, NE, NE, ND, OK, OR, SC, DS, TN, UT, WA, WI, WY
Dept of the Treasury
IRS Center
Kansas City, MO 64999

Generally, report payments to independent contractors on Form 1099-MISC in Box 7.

Do not use Form 1099-MISC to report employee business expense reimbursements.
Report payments made to employees under a Non-accountable plan as wages on Form W-2.
Generally, Payments made to employees under a Accountable plan are not reported as wages on Form W-2.

The term Attorney includes a law firm or other provider of legal services
Attorney's fees of $600 or more paid in the course of your trade or business are reportable in Box 7.
Gross proceeds (such as for a case settlement) paid to Attorneys are reportable in Box 14.

Box 1 Rents
Box 2 Royalties
Box 3 Other Income
Box 4 Federal income tax withheld
Box 5 Fishing boat proceeds
Box 6 Medical & Health payments
Box 7 Nonemployee compensation
Box 8 Substitute payments in lieu of dividends or interest
Box 9 Direct sales of $5,000 or more of consumer products to a buyer for resale
Box 10 Crop Insurance
Box 11 Reserved
Box 12 Reserved
Box 13 Excess Golden parachute payments
Box 14 Gross proceeds paid to a attorney
Box 15a Section 409A deferrals
Box 15b Section 409A deferrals
Box 16 State tax witheld
Box 17 State number
Box 18 State income

For tax year 2012, Paper copies to be filed with the IRS for Forms 1099 Copies A and 1096 are RED copies.
In the past, Forms W-2 and W-3 also had to be filed using the Red forms but currently the IRS will accept IRS approved scannable non red forms.