Where do you send 1099-misc copy 1 2007? Do I sent it to the IRS? Or to the recipient with Copy B?

If you are issuing the 1099, send it to the person that earned the money. If there is an attachment within the block of paper, labeled for IRS and State, send them their respective form,

1099 MISC income forms are attached to 1040 form as proof of reported income. They and W2s will be used to calculate the total income for a tax payer.

They get clipped onto the 1040 and returned to the IRS for reconciliation with the forms sent out by the payer of the revenue.

Don:

Form 1099 is NOT attached to the Form 1040, though you DO have to report the income SOMEWHERE on the tax return, more than likely on Schedule C.

You just retain it for your records.