My wife purchased a printing business in May 2007 with existing monthly customers. We filed a W-9 to each customer stating my wife SS number. At the end of the year, we received 1099-MISC from some customers with the old owners SS number and listed income received through-out the entire year. Do I act as if we did not receive any 1099-MISC and just list the business income that our records show? Please help!

Why do your customers issue you 1099-Misc? How does it work?

We provide a monthly service of typing and copying for several customers. When we bought the business, the previous owner instructed us to send W-9s to let everyone know that the business owner had changed. Then, some of the customers sent 1099-MISC, but not all. I read that 1099-MISC were if you made over $400.00 from a customer/client. Not all the customers that we made over $400.00 actually sent 1099-MISC.
Does that help?

It does not matter if you receive a 1099-Misc from a customer or not. It is your business income. Just list the business income and make the income is reported (that is accounted in your total income received).