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I guess I should have posted, that I am an accountant, and know the ins and outs of filing for an LLC and filing taxes for such an entity.

I was really looking for answers as to whether other instructors remained sole proprietors or chose another form of business entity.

The wife and I are both attending the instructor course the week of July 5 - 9, and are all gear up for it. Anyway, I am already self employed and the wife works with me.

My question is, how many of you instructors have choosen to remain sole proprietors as opposed to making an LLC or S corp for you instructor work? After searching around on the forum I was able to find NRA sponsored insurance, and most certainly will be looking at taking that out, but in the back of my mind I really think that another level of limited liability would be best.

Working with people your unfamiliar with and don't know how much training they have with guns just seems to warrant as much protection as one can muster. I know the incidents are probably very rare of a student having a negligent discharge resulting in an injury or death but with Murphy hanging around one never knows.

I appreciate the comments on this.