Yes, you can do business without the shelter of an LLC. Many people rush to form an LLC when it isn't necessary. Your business probably is a low-risk one that doesn't need liability protection. You should nevertheless buy business liability insurance.
Deductibility of certain business expenses is prohbited if the activity is found to be a hobby. An activity is presumed not to be a hobby if profits result in any 3 of 5 consecutive years ending with the tax year in question. A special election on this is available on Form 5213.
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(Bryant) Keith Martin
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