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You do not have to have any special business established before you file taxes. If you have no formal LLC or corporation, you will file the payments on your own return on schedule C.
Even if you had an LLC and you were the only member you would still report these payments on schedule C unless you elected to be taxed as a corp or s corp
But, forming a business is not necessary in order to start billing clients.
However, it would be wise from a liability perspective to get an LLC set up, to protect you personally from things that may happen within the business.
Do you have any further questions about this?
If you organize as a corporation, you will have a 7.5% tax on your net income imposed by the state of CT.
This tax is not imposed if you are a sole proprietorship or LLC that does not elect to be taxed as a corporation, or an S Corp. An S Corp pays tax at the shareholder level and therefore does not have to pay the 7.5% tax. You can read more about this, HERE.
I see you are not stepping into chat, so I'm going to switch to Q&A mode, maybe that will help you get your answer faster.
Sorry about not being able to join the chat; there was a problem with me being able to log into the account. Your answer was excellent. Thank you very much.