Federal Return:
If federal tax was withheld, then you will attach copy b of Form 1099-R along with Forms W-2, W-2G and 2439 to the front of Form 1040.
Please click the link below for more information.
https://www.irs.gov/pub/irs-news/at-01-30.pdf
State Return:
Each state has different rules for what should be included when mailing your return. You will need to check your state's website. However, if you are required to send a copy of Form 1099-R then you will send copy 2.
