Thanks Amar. Albemarle, Thanks also for the advise. I have been doing LCO on and off for nine years now. Two regular commercial accounts for many years as well as a couple residentials until I left for college. I did pay taxes, and a LOT of them. Then when i moved back home, I did one residential yard for a few years. That's what I mean by part time. However, I've spent money earned from passed years wisely and have built up some nice equipment. Even got insurance now and as it grows, I'd like to play by the rules. I'm now at the point of finding out exactly how to create a legit business but am not much of a businessman yet, but learning all the time. I will see my accountant in a few weeks, so I'll consult with him too. Just want to be somewhat educated so I know what questions to ask. Thanks again.