It's pretty easy to do S corp election in the case that investors come along, so an LLC is not a bad way to start. For my consulting biz I did an LLC because

It's pretty easy to do S corp election in the case that investors come along, so an LLC is not a bad way to start. For my consulting biz I did an LLC because it was cheap and easy and I can handle doing the taxes myself (All you have to do is file a Schedule C in addition to your 1040) If you do any significant amount freelance work at all (Think over $1000/yr) you are probably getting screwed on taxes and should incorporate so you can deduct stuff, or just reduce your taxable income by purchasing biz stuff on your biz account. It saved me money, and will probably save you a lot too. Most of the single member LLC operating agreements you can find online and hack to your liking, then just have a lawyer look over it. Minus the legal fees you will probably pay less than $100 depending on the state to file ($55 in Oregon) If anyone wants more info on this just let me know, I'd love to help.