[philiphodgen]

The reason you get a DBA is so your bank will cash checks payable to "Cool Internet Company" and put the money in your bank account - without brain damage to you.

Apply for an EIN. Otherwise you will be spraying your personal social security number all over the place.

Your income and expenses go on Schedule C of your tax return. You pay income tax on your profit and you also pay self-employment tax. If you do well, expect your tax bill to hover around 50%.

Disclaimer - IAAL but all of that stuff I just told you is off the top of my head and probably wrong. Call up your local bar association. They probably have a referral program with cheap initial consultations.

Get a good accountant. If you are in San Jose on Dec 11 2014 attend the CalCPA Startup Conference and schmooze. http://calcpa.hs-sites.com/startup14-hacker