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boneprone, my advice would be to talk to a CPA. They will look at where you're at with earnings and can advise you when it will be to your advantage to incorporate (if at all) I say a CPA rather than just an accountant because if you're audited, IRS won't talk to just an accountant.
On a broader scale, far too many young people in this industry see the earnings as free money. Trust me, that ain't the case. Uncle does monitor adult sites and expects to see the earnings show up. Cover your butt.
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