Retirement tax questions

I assume this was a 1099-NEC for independent contractor work.  A private citizen should never (or almost never) be issuing a 1099-INT, 1099-B, 1099-DIV, or 1099-R.  

 

If you are the payer, you should send the 1099 to the address on the W-9 that the person gave you when you contracted them for services.  If you sent to the wrong address, it would not hurt to contact them and send another copy for their records.  However, the IRS will have linked it to their account based on their name and SSN or tax number, not the address.  And as an independent contractor, they were required to report all their business income from their own reliable records, even if they did not get tax forms from their clients.