iamlost - 10:28 pm on Nov 13, 2004 (gmt 0)

the regs for individuals were pretty unambiguous.

If you are treating webdesign/whatever as a business i.e. charging for what you do you should be a business.

Proprietorship or incorporated does not matter (which is best for you is best discussed with your lawyer/accountant). The taxes and tax deductions btween individual/company are very different (even I believe, in the USA). The business acceptance between an individual and a company (however few owners/employees) is often different as well.