FAQ- Do I need a Federal Employment Identification Number?

I am in the process of incorporating an LLC for a client.I am running across some basic information that people frequently ask me.  Here is one of the first questions:Do I need an EIN? You need an EIN if you:Started a new businessHired or will hire employees, including household employeesOpened a bank account that requires an EIN for banking purposesChanged the legal character or ownership of your organization (for example, you incorporate a sole proprietorship or form a partnership)Purchased a going businessCreated a trustCreated a pension plan as a plan administratorAre a foreign person and need an EIN to comply with IRS withholding regulationsAre a withholding agent for taxes on non-wage income paid to an alien (such as an individual, a corporation, or a partnership)Are a state or local agencyAre a federal government unit or agencyFormed a corporationFormed a partnershipAdminister an estate formed as a result of a person's deathRepresent an estate that operates a business after the owner's death.SOURCE:  SEE ALSO http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Do-You-Need-a-New-EIN