I'm a sole proprietor, an LLC. Although, I formed the LLC before CT added a $250 business entity tax, so not sure I'd bother doing it over. I have E&O insurance. Would like to get off Schedule C since that seems to be one Tax Gap target. Husband retires at the end of the school year, so I was expecting to hire him for pickups and deliveries and bank runs and scanning and filing. (He's a fast typist, but not sure I'd trust him with data entry!) Anyway, I'm considering a partnership as a possibility with him, instead of employer/employee on Schedule C. Probably not an S, since distributions need to be in the same ratio as ownership. And, S-corporations seem to be a target lately, too. Not sure what I'll do.