Geoff, Your accountant will be happy to file an 1120-S election for your corporation and he can counsel you on the tax advantages of doing so. This is a minor matter. He cannot advise on the formation of a corporation. Also, having a corporation will not keep you from being sued personally. If that were not true there would be no need for director's Errors and Omissions insurance. Your best protection in any case will be insurance. An LLC will require less reporting than a C corp. and it might be worth the hassle from a tax standpoint, I don't know. It depends on how much money you are making. Limited liability applies to business debts and obligations, not torts. At least do a little research. You can start here: <http://www.incorporate.com>. Good luck, Steve Brooks -- "By a continuing process of INFLATION governments can confiscate, secretly and unobserved, an important part of the wealth of their citizens." John Maynard Keynes
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