Here's the latest article from the Taxes site at BellaOnline.com.

Do I Need a Federal EIN for My Sole Proprietorship
It is often very confusing when you are an individual but you are also operating a business. One of the issues that you need to decide when this is your business scenario is if you really need a Federal (EIN). The answer is also confusing. Sometimes you do and sometimes you don’t.


http://www.bellaonline.com/articles/art58194.asp

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