Joel, is buisness that good now .

You can write off business equipment and expenses as a sole proprietor. Just use a schedule C and name your business. The purpose of a LLC is just as the name implies. “Limited Liability”, it affords you some liability protection similar to incorporating. In some states the tax laws may vary on how you have to file. It is possible that you may end up with unnecessary tax paper work. I think you need to research that part through your state.