只是一个人接个活儿的话，什么公司都不需要也可以。可以算作sole proprietorship，用Schedule C报。business expense都可以减，还可以减health insurance premiums if extablished under your sole proprietorship business, also you can open SEP or SIMPLE to deduct some money that contribute to those accounts. Anyway, ypu'd better consult a tax professional before you make any decision on your business. It really helps save a lot of money. Don't try to do everything by yourself. I've seen a lot of Chinese people who are just not used to pay to get service. Too much confidence on themselves. Screw up a lot of things.