"Mike V." <email@example.com> wrote in message
news:firstname.lastname@example.org m...Described where? In answer to what question?Hi,
My cousin and I want to create a corporation for the purpose of using that newly formed corporation to open a beauty salon.
Does such a corporation need to be described as a "Personal Service Corporation" when I apply?
When you apply for what?
In applying for a federal taxpayer identification
number, IRS Form SS-4, there is a box to check
if the corporation is a personal service corporation.
Is that what you mean?
The SS-4 instructions include the definition
of personal service corporation for federal
income tax purposes.