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I have a One-person LLC for my sports activities and file a schedule C at year-end. That way I have limited liability with the ability to file as a sole proprietor.
(Standard disclaimer: What works for me may not be best for someone else.)
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"Be kind whenever possible. It is always possible." – Dalai Lama
The center of attention as the lead & trail. – me
Games officiated: 525 Basketball · 76 Softball · 16 Baseball
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