I received 3 separate 1099-MISC forms. Most of the income is mine but part belongs to someone else and I know I must file a 1099-MISC (and 1096) but I have a couple of questions.

1. Do I have to file 3 separate 1099's for the other person or can I add the amounts all together and file just one 1099?

2. What IRS service center do I use? I live in FL but the mailing address is PA.

Thank you in advance!

You can add the amount to a single 1099.

Use the one for YOUR mailing address.