<HTML>In a message dated 12/4/01 1:19:16 PM Central Standard Time, Tvak@AOL.COM writes: <BLOCKQUOTE TYPE=CITE style="BORDER-LEFT: #0000ff 2px solid; MARGIN-LEFT: 5px; MARGIN-RIGHT: 0px; PADDING-LEFT: 5px">Since personal accounts are free, and since I do business under my own name, I'm not eager to do this.  I would have to register as a business with the county first.  (I did actually a register as a small business with the county when I started out, but I no longer use that company name.)  For years, as a pianist I collected checks from various parties and it never occurred to me to register as a business.   I play the piano, they pay me.  Now I tuned the piano, they pay me.  Why bother registering as a small business?  They write a check to me, and I deposit it in my checking account.   Where I live you must register a business with the county to get a listing in the Yellow Pages.  My registration under the previous company name qualifies me even though I am now listed just by my name.  I'm not really interested in going through the expense and hassle of registering as a business again. If I may ask, how many of you have registered as a small business?  Is there any advantage or disadvantage to being a small business versus an individual? Are taxes handled the same way?   </BLOCKQUOTE> Tom I'm sorry, but in my opinion, you are asking if you can cheat. Yes, you can probably find a bank that won't complain about the number of checks you deposit. You can probably get away with not getting a license. But if you ever get caught, it might cost you more in penalties than the license ever cost you. As you said, you are in business. Being in business requires certain expenses, including a business checking account, and a license from the government, (what ever level). It's a good think you don't live in a state like Texas, where you have to collect sales tax on services. Do the right thing and get a business checking account, and go to the county office and get a business license. Then get a business phone, and make the extra money it takes to be in business. Wim  </HTML>