I established as a sole proprietorship for my first two years, then at the advise of my CPA I became and LLC being taxed as an S-corp. this year. There are alot of benefits to this as mentioned above with your personal assets, as well as the tax benefits. I write myself a payroll check each week out of my DBA account and deposit it into personal checking, then the accountant is sent another check for my FICA, state and federal taxes, and unemloyment insurance- she then distributes it accordingly. This also has taken away the hassle of estimated quarterly payments. It's going to take some getting used to with the new method of paying myself but, I think it will pay off long term. Good luck!