Should I receive a 1099 form with my W-2 form?
Not typically.
Employees receive a W-2 form which shows the amount of wages paid to that employee as well as federal income tax withheld.
1099 forms are issued to independent contractors. A homeowner who hires a painter to paint their house for a $1,000 has to issue a 1099-MISC form to that contractor for miscellaneous income of $600 or more. If the painter charged less than $600, the homeowner would not have to report it to the IRS.
W-2 forms typically show that an employer has withheld federal tax, social security, medicare and so forth while a 1099 form typically does not show federal income tax withheld (it might, but typically it doesn’t). An employee is not likely to receive a W-2 form from an employer as well as a 1099 form. I can’t think of any cases where a situation like this would arise.
by 
Erich J. Ruth
Erich J. Ruth provides technical support for National Software which is the parent company for 1099FIRE. 1099FIRE develops and markets a comprehensive range of products that enables any size of business or institution to effectively manage and comply with year-end filing requirements. 1099FIRE is an employee-owned company located in Phoenix, Arizona.
If you have any questions or comments about our software, feel free to contact us at any time.
Erich, I can give you two different (but in essence similar) examples on how the same individual would receive both a W-2 AND a 1099-Misc from the same employer:
Example 1: Paul is the Director of Tennis at a private club. He has a salary for performing managerial duties such as managing the tennis coaches and the rest of the tennis staff. Also for coordinating special tennis events, tennis summer camps and tournaments at the club, among many other duties. For this portion of the work, Paul will receive a W-2. Paul also must tech lessons to the members of the club. As the Director of the department, he is the most experienced and knowledgeable coach and the lessons are not part of the salary as they depend on the demand of the member-players and the type of lessons (private/group/clinics) taken. Typically, the club retains a small percentage of the tennis lesson fee and the coach keeps the rest but the member-players pay the cost of the lessons to the club and it is the club that disburses the monies to the coach. For these earnings, Paul receives a 1099-Misc from his employer.
Example 2: John is a skillful handyman and works for a small construction company. The company pays John a basic salary for visiting the clients, conducting the repairs, and installing floors, interior and exterior painting, pressure washing, and other small jobs. For his work, John receives a modest-fixed salary and the employer send a W-2 to John. On the other hand, for each new job that John brings to the company, the employer shares the net profit of those jobs 50/50 with John and for those earnings they send a 1099-Misc to John.
I hope this exemplifies this “very particular” situation where a taxpayer receives both a W-2 and a 1099-Misc.