I have recently delved into the world of mobile app development, and there are some things that are unclear to me and I'm not really sure who to ask. If you know the answer to any of these, please do share... If not, a simple "I don't know" will suffice. I just don't want any incorrect information. So, first thing's first... I know Apple keeps 30% of the purchase cost (so if I charge $.0.99, I get $0.70 for each sale), and does not report to the IRS, but I would assume I'll still need to claim my earnings as income. They do deposit directly to my bank account on a monthly basis. That is still considered "income", correct? Or is there some other classification for it? And what is the amount I would need to make before reporting it? I've heard that as a general rule of thumb, don't worry about it if it's under $600, but I'm sure the amount will be higher by the end of the year. This brings me to my next issue... Should I continue publishing as an individual, or should I register a business? I am not sure which would benefit me more, tax-wise... individual or LLC. I assume it is based on the amount of money, but I am honestly clueless. And lastly... I bought a Macbook Air for development, since you need a Mac for iOS development. Is there any way to write this off as a business expense, since that's what it's used for? If so, would I be able to as an individual, or would I have to go the business route that I mentioned above? And does its cost make a difference when compared to how much money it produces? If anyone knows the answer to any of these questions, I would very much appreciate the help! Thanks!