Before doing so, did they encounter any errors when opening the email? Your response will help us address the issue more effectively.
For now, your contractors can perform some troubleshooting steps. A cache-related issue is likely causing the inability to open the 1099s. They can use a private or incognito window to rule out cache problems in their browser. Here are the shortcut keys:
For Mozilla Firefox browser: Ctrl + Shift + P
For Google Chrome browser: Ctrl + Shift + N
For Safari browser: Command + Shift + N
Next, they can reopen the email. If it works, they can clear their browser's cache. This removes the webpage data that's causing the issue. If a private browser doesn't work, they can use other installed supported browsers as another option.