Legal Question in Business Law in Massachusetts

Best of luck with your under taking. How you register your business depends on who/what/where/when you are doing the work. You can be a solo proprietor and that may only require a filing with your local city hall, or if you want some liability protection you could be an llc, corporation, or numerous other types of entities. How taxes get paid depends on the form of the business model you select.

You should contact an attorney to sit down and thoroughly address your situation.

You should consult with an attorney and probably also an accountant to determine what kind of legal entity best suits your needs. Forming an official business organization helps protect you personally from exposure to potential liability related to your business, such as a customer claim that you ruined their brand new Mac and need to buy them a new one. This will also give you legal rights to sue (and be sued) in your capacity as a business, and may even be required in order to enter into contracts with existing businesses/vendors, etc.

The tax implications of the various business entities available should also be considered.

You might try perusing the basic business formation information available from the MA Secretary of State at this link for background purposes. http://www.mass.gov/portal/business/start-relocate/forming-business-guide/

I suggest you then consult with counsel and an accountant. The leg work necessary to form a legal entity is minimal, affordable, and quick and easy to do once the key decisions have been made. Good luck!