How do I file my hand written 1099-MISC forms and my 1096 form with the IRS? (I am the employer)?

I gave 2 different independent contractors 1099-MISC forms for work done in 2007. What do I submit to the IRS? Do I submit the 1099-MISC and the 1096 form both together in the same envelope to the IRS? Which parts of the 1099-MISC go to the IRS? If my state has NO state tax, what do I do with the form that says "For state tax department" ? Please be VERY specific...I am new to this. Thanks in advance!!!

Public Comments

1. Copy A of the 1099-MISC goes with the 1096 form to the IRS in the same envelope. In box #3 of the 1096, put the total number of forms (2). In box 4 enter the federal tax you withheld from the independent contractors (if any). In box 5, add together both 1099-MISCs and enter the total in this box. In box #6, mark the box that says "1099-MISC". Sign and date the return (making sure you filled in your name, address, EIN, etc) Copy B of the 1099-MISC gets sent to the independent contractors Copy C is for your records. If there is no state tax, then you don't need to worry about that form. Good luck. You can email me with additional questions if you wish.
2. The original copy of the 1096 and the red 1099-MISC pages, flat with no staples or paper clips, goes to the IRS. Copies B and 2 go to the recipient, you may keep copy C. If your state has no state income tax or quasi-employment tax on independent contractors, copy 1 may be trashed or you may keep it. Even in states with an income tax, copy 1 may not be needed. For example, in California, copy 1 of the 1099 is not needed, but a separate non-employee compensation form must be sent within 30 days of paying or acknowledging a bill for $600.