Thank you, jg. I do qualify (500 hours a year I understand is a good determiner). And I appreciate all the input. I'm starting to lean towards not incorporating. Wanted to name the business after my dad, who left me enough money to quit the day job and give it a stab (after six years of splitting my time). For all I know, I can name a sole proprietorship as a d/b/a. Haven't gotten that far; still searching for a deal on a quad monitor setup. Thanks again to all.