I see a lot of information about starting an LLC or other corporation, but very little information about a sole proprietorship. I am a freelance web developer and programmer and right now I am small and I mean SMALL. I want to take advantage of the tax benefits afforded to small businesses and I think that a sole proprietorship is the way to go...
However, I don't know exactly what I have to do to "become" a sole proprietorship. I've seen lots of information on starting an LLC and know where to find the paperwork and all that. But what about a sole proprietorship? are there any forms or registrations I need? I know I need to submit a DBA (doing business as) for my company name, as well as get an EIN, which I have already done... but how do I "officially" become a sole proprietorship company?
And a related question would then be, when does that sole proprietorship begin? I have been doing some freelance work earlier in the year but didn't do it officially through my business because it didn't exist... So when am I supposed to begin to log that income as going through the business, as well as cataloging the expenses required to run my business?
I'm kind of new to this so forgive if these are obvious questions, but thank you kindly in advance for your help!