First, do you run your photography as a business? In other words, do you have the training to run a business? Any business courses n collage? Any business cards or stationary? The web site is good. Do you run it in a businesslike manner, expecting to make a profit? Will you make a profit at least three of five years? If the answers are mostly yes, especially for the last one (if you make a profit three of five years, you are considered a business) you may have a business. If you intend to run this business for any time after college, you might consider incorporating at some time. Now that you have a business, you have to go through the forms. The IRS considers computers "listed property," which means that need more documentation than usual. IOW, computers have a large potential to be used personally, so you need to keep records of how much use is personal and how much is business. If it 100% for business, you are golden. Next, you have to ask, "is it worth it?" Whether it is worth it largely depends on how much other stuff you need to write off. Run an analysis, first treat it as a "hobby," all income in 1040 line misc income, any possible deductions on Sch A. Second, try it as a business, income and deductions on Sch C, self-employment tax on Sch SE, etc. What you may find is that if there are not many deductions, it may actually be better as a hobby. If it is just a $400 computer, $15 web hosting, etc., say, and you make about $3,000, it works out better. If the deductions look "suspicious," the IRS may have a closer look, if it is a business or a hobby. If you want it to be a business, show that it is being run in a "businesslike" manner, and show your documentation of time usage. That should be enough. Hope this helps.