I have been solo for years, a pretty basic operation, anywhere from 50 to 60customers any given year. I was thinking of becoming an LLC and expanding a bit and maybe hiring an employee. Currently it is simple, i send quarterly tax checks to the state, and fed, and keep excellent records, all receipts, and tally it up at the end of the year with my tax man. People are telling me there are advantages to being an LLC. I currently do have liability insurance as well. I want to keep it simple, but also hire someone else. I just don't know what steps to take to become an LLC, and how to pay an employee and make sure the proper taxes are taken out. Also, what are the benefits for me, as an owner to write off the money i pay an employee? I guess i should probably meet with a lawyer. I am in the state of maryland by the way if anyone has any tips to offer. Thanks.