I'm not very sure about which direction to go. I'm like the rest as far as not wanting to be without back up account for blackhat CPAing and methods. Which way should I go just for a start. Can I have more than one EIN so I can make backup accounts. I will list the chooses. I don't like asking seemingly dumb questions but I want to do this right the first time. Thank you a ton. Sole Proprietor Includes individuals who are in business for themselves and household employers. Partnerships Includes partnerships and joint ventures. Corporations Includes S corporations, personal service corporations, real estate investment trusts (REIT), regulated investment conduits (RIC), and settlement funds. Limited Liability Company (LLC) A limited liability company (LLC) is a structure allowed by state statute and is formed by filing articles of organization with the state. Estate An estate is a legal entity created as a result of a person's death. Trusts All types of trusts including conservatorships, custodianships, guardianships, irrevocable trusts, revocable trusts, and receiverships. View Additional Types, Including Tax-Exempt and Governmental Organizations If none of the above fit what you are establishing, there are several others to choose from.