Do I need to start a business? -

I am an independent consultant, and am now facing the question of whether I have to actually form a business. I work alone, and fees are on a project basis. I do consulting for businesses about accounting issues. I know that I will owe taxes on these fees, but I am curious if anyone knows whether I need to actually set up a business for this or not. I am just testing the water between jobs, so dont want to pour a lot of $$$ into setting something up based on one or two jobs. I issue an invoice and receive a check after the work is done (not 1099). Any thoughts/advice?

I work for a CPA. I do not think from my experience that you will have to form a business. You can add the income to your regular tax return on a schedule C. Hope this helps!