A mostly zero-income return. Interest is included. They are filed as a sole-proprietor. The 1099's are rebutted in a manner similar to what is explained in CtC (the 1099's are 'corrected' to reflect zero income due to the fact that neither party engaged in the "a trade or business". This is recorded on the form as a signed statement. Also, my understanding is that if a w-9 is not signed, a company may withhold a certain percentage of what they would pay out. I believe it actually states that on the form's instructions.