If you received interest or dividend income, sold a stock or worked as an independent contractor, you'll get some version of the Internal Revenue Service Form 1099 to help you complete your tax return. As with W-2 wage statements, 1099 forms usually must be distributed to recipients by the end of January.ut you don't necessarily have to wait for the statements to file your return. Unlike a W-2, you generally don't have to attach 1099s to your tax return. They are just issued so you'll know how much to report, with copies going to the IRS so return processors can double-check your entries.