I will probabaly see a CPA at some point but here's my situation. I started IM with adsense in Jan 2010. But since my adsense is banned i've been using my friends' tax ID. So he just sends me the amount every month. So when i do taxes next year. I have to report my income on HIS taxes right and nothing on mine? 2. Won't IRS get suspcious and ask me where my money is coming from in my bank account? 3. I need to setup an LLC or something to write off things. Would a CPA be suited for questions such as what can i write off? Because I have been reinvesting a lot of my adsense checks back into my own network of sites for advertising, promotion, servers, buying domains, hosting etc. can those be written off if i don't have any company setup and I'm just a sole proprietor?