If you don't want the hassle of incorporating, they should give you an IRS Form 1099 at the end of the year and you report it that way. If they don't, there's also an area of the return for "Other Income".

This used to be a constant problem for me with my NexGen company and as an independent in the early 90's. We would bill about $800K per year and get only $70K more or less in 1099s and have to figure out what to do.

So, to summarize, you don't have to do anything structurally if you don't want to report the income at EOY.

>My previous employer had some work for me, and now I need to invoice them. It should have my letterhead on it (as if I have one :). Anyone know a good template anywhere?
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>Also, this may force me into going independent, or maybe even corporate. Do I need to register as independent anywhere, or is it just something I declare on my tax return?