If you saw my last post my mommom and owner of the tax office passed away last week. 

As I am preparing for EFIN and PTIN applications can someone enlighten me on the best way to set up the business? I have tried calling the IRS and can't get through the the business department. 

The old business had an EIN number, but her EFIN number was under her social. The EFIN department I did talk to and they said I have to talk to the business department who I can't get through to. They said because the EFIN is under her social that I will need my own. 

To apply for my own I need to know what kind of business structure/ EIN or ss# and sole proprietor.

What is the best way for me to know which to choose? 

Should I be an LLC or Sole proprietor? How did you choose for your business? 

Do you have employees or sub contractors?