This Partnership Kit is for multiple owners.....It contains easy-to-use legal documents to form a general partnership, sales tax, quarterly and annual tax requirements. This Kit also includes required forms and a legal agreement if you want to hire independent contractors. I had to sift through hundreds of pages of information to get through all the government red tape when I started my business. I wasted so much time. As a consequence, I developed this series of Business Start-Up Kits in a cooperative project with local California Chambers of Commerce and government agencies. These Kits have helped over 75,000 start-ups get going.