For the 2022 Tax Season, the IRS has added a third depot for Paper Filings of 1099's Send all information returns filed on paper to the following.
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)