When you’re first starting your business, you’ll have to choose a business structure. The easiest and cheapest business structure to choose is a sole proprietorship.
As a sole proprietor, you can either operate your business under your given name or under a “Doing Business As” (DBA) name. If you choose to operate under a DBA, you’ll have to register it with your county and/or state.
You’ll also have to get any local licenses required.
A sole proprietorship is a business that legally isn’t separated from its owner.
All the profits or losses from the business pass through to the owner and are reported on their personal income tax return.