Learning Modules

Business

Setting up a practice as a business: the entity, the taxes, the books, and saving for later.

11 lessons, in order

Entity & LLC

Choosing between a sole proprietorship, an LLC, and an S corp election, and filing the paperwork in Oregon.

  1. Setting up a practice: my whole paper trail

    The order I actually filed everything for a solo Oregon counseling practice, from Articles of Organization to the latest malpractice renewal, with each redacted document attached to the lesson that…

    5 min read
  2. Name and structure for an Oregon LLC (step 1 of 6)

    What an LLC does and does not do for a solo therapist, the LLC versus professional corporation question, and how to check a business name for free before you file anything.

    5 min read1 document
  3. The registered agent for an Oregon LLC (step 2 of 6)

    Every Oregon LLC needs an agent at a street address. Serve yourself for free or pay a service, and know what each choice puts on the public record.

    4 min read
  4. Filing Oregon LLC Articles of Organization (step 3 of 6)

    Filing online with the Oregon Business Registry: what the form asks, the $100 fee, same or next business day processing, and what you have when it is done.

    4 min read1 document
  5. The EIN and the Oregon BIN (step 4 of 6)

    Get your EIN free from irs.gov, know the online hours, and skip the Oregon BIN until the day you hire. The IRS's own video explains the EIN.

    5 min readVideo2 documents
  6. Operating agreement and bank account (step 5 of 6)

    The operating agreement stays in your files, the bank account keeps the LLC real, local registration depends on where you practice, and FinCEN reporting has a caveat.

    6 min read1 document
  7. The Oregon LLC annual report and renewal (step 6 of 6)

    The $100 annual report on the formation anniversary, what is at stake if it lapses, keeping the registered agent current, and where this series goes next.

    5 min read

Taxes

Quarterly estimates, deductions that hold up, and what changes when a W-2 stops doing the withholding for you.

  1. S corp, C corp, or LLC for a therapy practice

    How a single-member LLC is taxed by default, what the S election changes, why a C corp rarely fits, Oregon's CAT and PTE-E, the QBI limit for health, and the 2026 estimated tax dates.

    7 min readVideo3 documents

Retirement

SEP IRAs, solo 401(k)s, and how much to set aside when income moves month to month.

  1. Finding Financial Freedom and Avoiding Burnout (A Theoretical Approach)

    Hey everyone, let's talk about how a solo practitioner might set up their retirement and avoid burnout at a theoretical therapy practice we'll call "CUTI LLC.

    5 min read

Bookkeeping

A separate account, a simple system, and one hour a month is most of it.

  1. Bookkeeping basics for a private practice

    A separate account, cash accounting, a thirty-minute monthly close, what Schedule C and self-employment tax ask of you, and the two Oregon registrations a solo practice almost never needs.

    7 min readVideo2 documents

Hiring

Employees or contractors, the paperwork on day one, and the payroll taxes that come with a first hire in Oregon.

  1. Hiring and payroll taxes for an Oregon therapy practice

    Employee or contractor, the forms due before the first paycheck, the federal 941 and 940 cycle, Oregon's combined Form OQ, and the 2026 Oregon rates confirmed on official pages.

    6 min read

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