Well, every situation is different and it all depends on her goals and priorities. I would certainly reccomend creating an LLC (they are the easiest and allow for limited liability.)
Keep in mind all profits or losses of the business will flow to y our sister on her indivdual taxes. So the LLC will never file taxes (only file a report) and all of the income or losses will reported on your sisters individual tax form.
To get a tax ID, all she needs to do is call an 1800 number and it takes about 20 minutes over the phone. But first, she must file a form with the SOS and open a bank account with a small deposit.
If she is serious, let me know and i can speifically outline the 7 or 8 tasks she needs to do (and once you understand it all, its very simple.)







