For me:

* LLC
* High-deductible health plan with HSA. As a 26-year old I pay about
$110/month, though this varies widely by age ranges
* FreshBooks + Mint.com for business accounts / credit card (yeah, it works
- and free!)
* TurboTax - For simple pass-through LLCs (which the IRS effectively
doesn't recognize as different from sole proprietorships) with minimal
complications I think this is perfectly appropriate

Bear in mind I am an almost obsessive about avoiding overhead
and bureaucracy though; even filing for an LLC was tough to swallow.

As for those considering the S-Corp/LLC thing, something to consider: Aside
from the higher bureaucracy BS to deal with and slightly reduced liquidity
of earnings (everything has to go through payroll), keep in mind that the
situation (loophole?) whereby you can take a small salary and tax the rest
through capital gains very well could change, even in the short term,
especially with the recent popular outrage against "low" capital gains
taxes. So if you go S-Corp, there's a decent possibility the tax advantages
may evaporate if this perceived loophole closes, subject to the whims of
politicians. Not saying it's not worth doing, and of course there are many
other variables at play, but many folks do not factor in a non-zero
probability of this when making this decision, and it's an important factor
to consider.

Ben


On Thu, Sep 13, 2012 at 9:59 AM, Marc Leglise <[email protected]> wrote:

> I know we have a lot of current and former freelancers here, who have
> taken many different approaches, so here's an open ended question:
>
> *As a full-time freelancer, how do you deal with the "business" side?*
>
> Legal structures (1099, sole proprietor, LLC, corp, etc.)
> Health insurance
> Taxes
> etc.
>
> And do you prefer to DIY or use a professional?
>
> --
> SD Ruby mailing list
> [email protected]
> http://groups.google.com/group/sdruby

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