Martin

Where do you live, out of curiousity?

I have an opinion on this "from the trenches" - not as a lawyer... nor as an accountant. That is, if you are starting out, and simply promoting affiliate programs, incorporating is not that big a deal. You can simply tell the affiliate programs to make out checks to your name.

This is how I started. I pretty much asked myself if freelance writers formed a corporation, and submitted their writing to magazines. I would think that most do not.

You don't have enployees, and you are being paid on a performance basis. Your exposure to the kinds of liability from which a corporate entity shields is minimal.

Also in the United States now, personal income tax rates in many cases are lower then corporate income tax rates. It also depends on the state you live in. Texas happens to be one of the more expensive states to operate a corporation in... we have a corporate franchise tax.

I really didn't want, nor could I afford, an accountant to handle that for me.

In other words - if you are starting this as a side business.... and you are collecting $500 or $700 a month from several affiliate programs - just operate under your name or a DBA. And then declare the 1099 income on your taxes.

[ and of course track your business expenses for deductions - like mileage, your trip to the Phoenix Forum, etc. ]

Steve