We recommend that you inquire of your legal or financial advisors to decide which business model for receiving money for teaching works best for your personal situation. Discuss with your accountant or a lawyer what type of corporate entity makes sense for your situation.  Once you decide, go to your Secretary of State’s website for filing instructions.  You can download and print all of the required forms there as well.   Costs vary by state, but are very affordable and well worth the investment.  You can also find great information on www.legalzoom.com.