hey premierpainter, thanks for responding..was beginning to think no one in nj was a member here........i appreciate your response......i have been painting for years but have just decided to go legitimate with a business structure..........kind of operated in a way that i just let the accountant worry about it at the end of the year.never really set up a structure so that is why i was not sure about this tax thing.........i am still learning about the "running a business" thing but the work is and has been top notch...i am located in ocean county...........send me a private message if your interested.....and once again thanks for the info