Hello everyone. I recently formed a Limited Liability Company in Michigan. It consists of me and one other partner. All profits and losses are split down the middle 50/50. Now I have a few questions while filing for an Employer Identification Number (EIN) via the IRS form SS-4. Question 1 Line 9a. Type of entity. As an LLC are we considered a Partnership or Corporation? Question 2 Line 12. Closing month of accounting year. Now would it be correct to fill out as "December" if i want the accounting year to start in January - end in December. Question 3 Line 13. Highest number of employees expected in the next 12 months. Now I don't expect to hire any one in the next 12 months. But if I did happen to hire an employee would this effect anything? Also could any one link me to more information on Agricultural, Household, and Other employees. Question 4 Line 14. Do you expect your employment tax liability to be $1,000 or less in a full calendar year. Is this considered tax liability for employees only? or does it include tax liability from the partners as well? Thank you for your help and advice.