This section has information on partnerships. To begin, select an item from the list below or from the "Browse" box on the left.

The Legal and Tax Basics
• Partnership Basics
• Types of Partnerships
• Partnerships FAQ
  • Do You Need an Employer / Federal Tax ID Number (EIN)?
• How Partnerships Are Taxed
• Making Special Allocations
FindLaw QuickStart: Starting a Partnership
• Checklist: Starting Your Partnership
• Naming Your Business
• Creating a Partnership Agreement
• Owner Buyout Agreements: Plan Ahead for Changes in Partnership Ownership
  • Buy-Sell Agreement FAQ
• Federal Start-Up Requirements - Federal licenses and permits for business
• State Start-Up Requirements - State licenses and permits for business
• Local Start-Up Requirements - Local licenses and permits for business
Tools & Resources
• Sample Partnership Agreement
• Real-Life Partnership Agreements
• State Guide: Forms and Filing Fees for Business Formation
• State Guide: State Corporations Offices
• Tax Information for Partnerships (IRS)