IRS has added a third location for Paper Filings of 1099's, send all information returns filed on paper to the following:
NOTE: If your legal residence or principal place of business, or principal office or agency, is outside the United States, use the following address:
Internal Revenue Service
Austin Submission Processing Center
P.O. Box 149213
Austin, TX 78714
State and local tax departments:
Contact the applicable state and local tax department as necessary for
reporting requirements and where to file
Retrieved from: https://www.irs.gov/pub/irs-pdf/i1099gi.pdf (pg 7)
Please contact your CPA, Tax Attorney or IRS/SSA for the most up-to-date information.