1099 with wrong address on it from 2021.

[SandraM10]

The wrong address was put on a 1099. This person has an US address and Germany address. We sent the 1099 to her US address and that is the address on the 1099. Does it affect anything for her if the address should have been her Germany address? And this is from 2021.

[Bsch4477]

Don’t worry about it. 

[Opus 17]

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.