Online filing is available to those businesses that received a current year renewal application with a pre-printed PIN number and you were in business for the full prior calendar year. If your renewal form does not include a pre-printed pin number or you were not in business for the full prior calendar year, then you are not eligible and must file a paper return. Also if your business has gross income of less than $2,500, online filing is not available. You must file a paper return.