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I started a business in 2012, I hired a contractor part time and paid her $7,400 for the work she did for me. I understand that I have to send her a 1099-MISC form by Jan 31st 2013. I also understand that I need to send a copy to IRS but I am unable to figure out how to do it? Do I just send a copy of the 1099 by regular post mail? Or can I upload these details online somewhere? Second related question - is there a deadline for reporting this 1099 to IRS?