@TBTINT18, it is generally a good idea to register any business that you are doing as an entity, especially in the vehicle of a limited liability company (LLC), to shield yourself from personal liability as much as possible. Regarding paying that estimated taxes, you have to do that quarterly whether you are a sole proprietor or a disregarded LLC for tax purposes. If you choose to register the LLC entity as an S-Corp or C-Corp, your withholding taxes will take care of the quarterly reporting for you.