We have a small band, and we perform from time to time. We do that for fun (and usually for free) but sometimes our hosts insist on paying us 
. We all have full time jobs, the bad is only our hobby. what’s the simplest way for us to accept money legally in the US? We could use it to buy some equipment (we don’t need it for ourselves).
What’s the easiest way for a hobby band to accept money?
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Well, if you want to talk legally….
You have to incorporate a business in your state and claim all income on tax forms and pay taxes on it
BUT……..
You can also deduct all expenses as well. As long as your costs for operating the band are more than the money you bring in, you would have a net loss, which means a reduction in your tax liability.
In Ohio, FYI, the fee to incorporate is at least $125 and then you would probably want to have an accountant work with you on what are deductible expenses and how to track your money, etc…