While I encourage everyone to file and pay your taxes accordingly, but these little things a college student does on the side, don't bother filing or making it so formal, concentrate on what's most important, MAKE MONEY, if the business takes off, then start thinking of doing it legally. But really, any business should be focus ON HOW TO MAKE MONEY and then worry about which forms you need to file as an after thought ... I swear I see more people worry about doing the paperwork when starting a new business rather then focusing on the actual business!