Incorporation was really easy and fairly cheap. My corporation has one shareholder, just me, and no real rules outside the formal ones needed to exist.

I did this for three main reasons. First, I wanted to experience the paperwork and hassles when I wasn't on a deadline. Second, it gives me a limited legal shield. It's easy to say 'Oh yeah, that was done by the company!' if I ever get sued. Finally, it's a good springboard if any of my ideas and implementations actually take off.

The structure is there if I need it. The cost to get everything formalized was a few hundred bucks and about a hundred bucks a year to keep going. Easy investment. It will save me one more headache when things take off.

Also, it's nice to have business cards that say CEO on them.