Independent Contractor

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Thanks for all the comments. I'll be sure to get an account and lawyer and include something about limited liability in the contract.

Grey - the problem is that what I may consider doing the job properly may not match the employer's definition. To be fair, I've worked with this employer before so I know them and they know me. I don't expect any problems but I still have to plan for them. Do you do contracting full-time?

I don't believe I can wait until the end of the year to do taxes. I believe I have to file quarterly. Of course, the expense of an account will be much cheaper than learning at the hands of the state.