The income limit for taxpayers who do not file separately (400 for a married individual filing separate returns, or 600 for a married couple filing a joint return) includes any dividends received that are not includible in gross income. If you have received 9.50 or more of income from an investment in an S corporation or from an F-10 trade or business (as defined in section 7704(a) of the Consolidated Omnibus Budget Reconciliation Act of 1985), you must pay a separate 1099-MISC, including Form W-9 for each of the partners that is paid during the year. If you receive no amounts of income due to an investment in an S corporation or an F-10 trade or business (as defined in section 7704(a) of the Consolidated Omnibus Budget Reconciliation Act of 1985), you do not need to file a 1099-MISC. In addition, you should file a Form W-10, Statement of Information for the Partnerships to which You Paid Certain Dividends, if your tax return for last year did not include the specified form. Form W9 can be used to report income. The form is filed on the Form W-9 reporting form, and should be filed at the same time as your tax return. Form W-9 is an electronic document. In order to use a W-9 form, you need a printer. If you send by fax, fax machine, or email a completed W9 form to us, we will send you the return electronically. We will then return your completed return to you by email. We will mail you a return within 45 days if you provide us with a return mailing address and include a valid tax address. The W-9 forms are available here: W-9 Information. If you received your W-9s by email, you will need to access the information in our Tax Forms Online section. (You can access forms by clicking on “Forms” on the top navigation bar. Then select “Forms Online” from the top navigation bar, then click on the “Online Forms” link in the left navigation bar.) We require the following if a W-9 is sent to us: Your date of birth. If you do not know your date of birth, we need you to submit a valid date of birth. The business name you own, if any. Your mailing address (with street address and zip code).