A 1099-MISC form is known as an "information filing" form. 1099s are usually distributed by the end of January in any given tax year. You'll typically receive a 1099 in the mail if you received some kind of payment outside of your typical income, salary, or tips; this could be through working as an independent contractor, selling stock, or receiving interest or dividend income.
You do not need a 1099 to file your tax return, as long as you have the correct information. The forms are used so you know how much money to report, but do not need to be attached to your return. Copies of the form are sent to the IRS by the issuer, so your statement can be double-checked.
The one exception to the above is the 1099-R, which tracks distributions from retirement plans and insurance contracts. If income tax was withheld, you will need to submit the 1099-R with your tax return.
This post is to be used for informational purposes only and does not constitute legal, business, or tax advice. Each person should consult his or her own attorney, business advisor, or tax advisor with respect to matters referenced in this post.