John,
According to my tax lawyer, incorporation won't help, only following the IRS 'rules' about controlling your work schedule and work place, etc.

That said, I also go for incorporation (We're a Subchapter S Corp.) for all the reasons previously stated AND because many corporations prefer their contractors to be Incorporated - they don't have to send 1099's to you, which cuts their bookkeeping substantially.

HTH
Barbara

>Hi Mark ----
>
>I think incorporation is the only way to get out of being considered by the IRS as an employee if you're working more than 25-30 hours a week for the one client.
>
>That being said, I think the two UT members who might best address that are Menachem Bazian and James Edgar....I think they have some experience in these matters.
>
>
>>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.
>>
>>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?
>>
>>I realize these are questions for a tax accountant but I'm curious as to what other self employed developers know about this.