I believe in most states you don't have to file anything. Just put [Your real name] dba: [your business name] on documents. Some states might require you to file a fictitious name filing just so the state has a record of who the company alias really is. The advantage of a DBA is that you don't have to file taxes any differently than an individual using the standard 1040 and schedules. With an LLC, you may have to file an LLC return separately, on which the income eventually passes through to your individual tax return. You'll likely have a separate tax id number for an LLC, but use your SS# for a Proprietorship/DBA. The LLC should also protect your personal assets from liability if you go that route.