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Self-employment income. for du loan casefiles where two years of the most recent signed personal and two years of the most recent signed business federal income tax returns are required, business tax returns do not have to be provided unless the business is a corporation, an s corporation, a limited liability company, or a partnership.. https://www.fanniemae.com/content/guide/selling/b3/3.5/01.html Fannie mae does not currently have a policy on borrowers who have experienced gaps in their employment history. fannie mae’s underwriting guidelines emphasize the continuity of a borrower’s stable income. the stable and reliable flow of income is a key consideration in mortgage loan underwriting.. https://ask-poli.fanniemae.com/Underwriting-Borrowers/Income-Assessment/Employment-Income/General-Income-Information/1087447071/Is-there-a-policy-on-employment-gaps.htm