First, draft a simple group or family partnership agreement using one of the widely available do-it-yourself, fill-in-the-blanks legal kits. Then take your draft to a contract attorney for review. Doing so saves a great deal of money, as you are not asking or paying the attorney for the time to create a document, only to check an existing one. Next, obtain your free Federal Employer Identification Number (FEIN) by completing and returning to the IRS Form SS-4, "Application for Employer Identification Number". Call the IRS at 800-829-3676 for the form.