Edited 2/21 8:14am PST:
Only if your 1099-MISC shows federal withholdings. The instructions for IRS 1040 are "Assemble any schedules and forms be- hind Form 1040 in order of the “Attach- ment Sequence No.” shown in the upper right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. Don’t attach correspondence or oth- er items unless required to do so. Attach Forms W-2 and 2439 to the front of Form 1040. If you received a Form W-2c (a corrected Form W-2), attach your original Forms W-2 and any Forms W-2c. Attach Forms W-2G and 1099-R to the front of Form 1040 if tax was withheld."
