Basically my partner is using my adsense account and doing all the work. All I do is collect the payment from google, and split the earnings with him. We are earning about $1000 a month. Is there anything I should be concerned about in this situation? There's a decent amount of funds going to and from my account. I'm thinking about scaling up and getting another Adsense account (by opening an LLC) and doing the same thing. I know this partner is doing the same thing and has multiple Adsense accounts, but I want to know what sort of tax issues I could run into with this. Thanks in advance.