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Just started by fledgling photo biz - help please

the accountant I spoke with over with me the different business structures and whether fictitious name filing was necessary or recommended. We discussed the burden of possible audits and tax structure and what uncle Sam scrutinizes more when running at a loss, and what unkie Sam may seem soley hobby.Many in the photo business use their real names so dba is pointless. But each structure has it's advantages and drawbacks depending on what actually occurs. Also, there are state by state differences in filing fees, even city by city in some states, like California.
 

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