My son is 15 and does photoshop services for some local photographers. It's his first actual job but he's not being paid as an employee but rather a contractor where he invoices the customer for his work/hrs. What's the best way to go about this for tax purposes? Does he have to get a business license? Should he set this up on his website and if so does that change what he pays in taxes because the business is online? I have no experience with running my own business so I have no idea what to tell him