I was wondering about how you would even go about collecting tax for your paid apps especially if you're under the age of 18. For the moment I was just thinking of uploading free apps since I'm so worried about the feds busting down my door for just 9 cents.I’d be more worried about creating something people want to buy. That and figuring out a way to not list your home address as the business entity is more of a concern to me at least in regard to the current rules for paid apps on Google Play. Ultimately you’ll want to hire an accountant ($350-500 a year) to help you file your taxes if you make any significant income. Having a separate bank account for your business is pertinent and makes it easier to keep an itemized list of what you spent for business use and income generated; rent (which you don’t have?) + buying equipment reduces your tax burden, etc. You’ll likely have to accrue $40k-50k+ back federal taxes before you really become a target, so don’t worry at all as 9 cents will not have anyone knocking on your door. Always pay your state taxes every year as they’ll come after you right away; but even with that the major way they’ll do that is if you get an actual W-2 employee job IE withholding on paychecks. A good accountant helps a ton in all of these matters; I lucked out on finding a good one and it’s been a huge help. As far as business entity a sole proprietorship is fine and even then it’s not too important per se. Don’t worry about LLC / Inc; I wasted $4k+ on paying minimum LLC fees for my state taxes for several years that were pointless. Bringing it all around though well you got to create something people want to buy so focus on that first.