The IRS instructions about when to use form 7206 are a bit cryptic (surprise!). When I first read "multiple sources of income" I thought it would not apply as I only have one consulting business. But later it mentioned the you need one form 7206 for each business.
From that I guess that you need form 7206 if you received more than one 1099 or have a 1099 and other income without a 1099 to be required to file.
Unless someone has only one customer/client in their business, they probably and unfortunately have to file this form...
