Some states you can setup as a DBA or doing business as.... so register your consulting company name with the state and get er done. Can you write off the apt? be very carefull. Even tho I have a home office, my wife and kids use it and the computer in it....so it can NOT be written off. It can only be if its soley used for the business use. I figured it wasn't worth the hassle of an audit for a few dollar write off. Anything you buy and use FOR the business can be written off. Materials, travel miles, etc The one thing I am trying to decide....how much of my cell phone bill can I write off, and how much of my DSL since the rest of the family uses it as well BUT it is imparative to my work to have it. __________________________________________________ Do You Yahoo!? Tired of spam? Yahoo! Mail has the best spam protection around http://mail.yahoo.com -- http://www.piclist.com PIC/SX FAQ & list archive View/change your membership options at http://mailman.mit.edu/mailman/listinfo/piclist