My wife plans to work with some local small businesses to put out a monthly newsletter and help with some email distribution. She will be paid by the advertising she can get into the letter. It will be likely $500 to $1000/month income and this will likely take a few months to even get to this amount until she gets distribution up some. Not really a huge income, but she wants to have a separate "business account" and we want to pay taxes appropriately. Not sure if worth the fees to set up an llc. How would you proceed? Just get a tax ID as a DBA? Use a CPA? Figure out how to file quarterly stuff on our own? Any free business/tax advice appreciated.