Thanks for the quick info....the total cost through LegalZoom for a basic package is around $300.00

It would be a single member LLC taxed as an S corporation. My accountant agrees that it would be a tax advantage in that equipment can be depreciated over time.

I have not made much money so far but I do have some income from photography now and will probably have some ongoing income although not a great amount. On the other hand the tax write off could be substantial considering everything I have accumulated in that last few years.

It looks like it could be well worth the effort even though there will be ongoing expenses and paperwork to keep up with.