Filing 1099 late

Daughter-in-law is a photographer who has always been a one man show. This year she employed someone to assist with photo shots. She just realized the total she paid to one individual was $700. What should she do since she has missed the January 31 deadline for filing.
Are there likely to be any ramifications?
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Your statement that "she employed someone to assist" makes me think she paid wages, not NEC, creating an employer/employee relationship and all that that implies.
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We have used efilemyforms dot com for some years. Very reasonable (=cheap), fast, you get confirmations of submission and acceptance, and pdf's for you and client are available pretty much immediately.
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