Hi Mouse549
Sorry for the delay but I thought I answered all the questions.
As far as incorporation, I would say no right now. See how it goes first then decide if you want to incorporated.
with incorporation you need a lawyer, or use one of the self incorportation kits you find at office max, depot, or staples. they are available for around 24-35-bucks. but to have it done right use a lawyer, could run you around $500 for incorporation.
the once incorportated, you would have to keep accurate records, and have a payroll set up for yourself. and if you are teaming with your wife. then quarterly you have to make out 941's pay payroll taxes, unemployement, have to have full workmens comp insurance, there is a lot more to incorporating then you think.
Just the hassles of incorporation are a pain in the neck even though it is protection against creditors unless you use your house for collateral. plus the possibility of being double taxed.
You not only have to file your personal tax form 1040/etc, but you also have to file an 1120 corp tax return. also.
As far as a tax Number or Employer Identification Number it is not necessary if filing as a solepropreiter, but as a corporation you have to have one.
Frank