Oh, it's never too early to worry about taxes! It's always April 14 as far as freelancers are concerned. Jessica Ramirez at About Freelance Writing chats with tax specialist Julian Block:

If a person decides to file as a business, should they incorporate?

For most people, it's unnecessary to incorporate. If you're the type of business where there's a question of personal liability then by incorporating you shield your personal assets from lawsuits. That's the generally rule. From a tax standpoint, it's not going to do much [to incorporate].

More fun time here.