>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.

I'd surely want to get the return - there was a substantial tax paid for the first 4.5 months, so I'd better file.

OK, as long as I can bill as an individual, and take care of taxes next spring, all's fine.