>For most of the past 15 years I've been a self employed consultant working on various programming assignments. I am not incorporated but I am starting to think I should be, especially now that all of my income for 1999 will probably come from only 1 client instead of the usual 3 or 4. The problem, of-course, is that having income from only 1 client may be construed as an employer/employee relationship by the IRS.
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>Should I incorporate or should I ask my client to bring me on as an employee? Are corporate taxes higher than personal taxes? Does incorporating even help at all with this issue?
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>I realize these are questions for a tax accountant but I'm curious as to what other self employed developers know about this.

IMO, you absolutley should incorporate. Someone else stated that you can personally get sued if you don't run your business as a corporation. In Utah, we have what is called a Limited Liability Corporation (LLC). I can't explain the legal definition, but basically it is designed for a corp that is run by a few people (can be 1), doesn't beed a board of directors, etc. In other words, it is something between a sole-proprietorship and a full blown corp. LLCs don't exist in all states. In Utah you can create an LLC for a couple of hundred dollars.

However, you should really talk to your accountant. He will be better informed of the laws of your state.