WAIT a second...
You need to call the business department at your local college or University.
Because most have programs that will help people start businesses. They can point you where you need to go.
THis whole BS about taxes is wrong... because some states tax service work while others like Minnesota do not. Then with my Sub Chapter S corp. I put all of the earnings on my 1040 and it's not nearly so complicated.
I would also not bother with a DBA account/name. if your name is John Smith name it 'John Smith Webdesign.'
Because it's easier to remember than whatever name you can come up with. It's a lesson that had I known when I started I would have done.... Ya know how many people say I was looking for CompUguys when there are no CompUguys only Compguys.
SO WHAT IF You have a good name picked out?
Well in that case you SAVE IT.... if the domain is available buy it and hold on to it. Once you get a clientel up and you last longer than 6months to a year then go for the name... test out the waters first Expecially if this is your first business. Don't pump all this extra thought into it.
ALso buy only using your name your then able to just claim the work on your taxes and you also dont have fuss with a lot of other detials.