Business Certificate - Sole Proprietorship (Individual) and Partnership. You will need to fill out Form SS-4, the application for employer identification number.This form is for general instructions that apply to all corporation tax forms. It includes a variety of topics about how to fill out your form. Capital gains from investments (including proceeds from property sales) are treated as ordinary personal income and are taxed at the same rates. A copy of each bid shall be retained in the estate file. 5.