I need some advice and I hope someone here might be able to give some. I started working from home (I am a single mom) about 3 years ago after my divorce. At first I had only a few clients (associates from previous work expreiences), but now my business has grown substantially. The problem is that due to a three and a half year old Chexsystems report, I cannot open a checking account for myself or my business. At first this was not a problem because my clients were people I knew personally and I asked them to make their checks out to me. I would just go to their individual banks and cash them. Now, however, I have hundreds of clients and they make their checks out to my business. I can't ask them to make the checks out to me because part of the reason for my success has been my ability to come across in the professional world as a much bigger business than I really am (although I am quickly getting as big as I appear to be). I have always been extremely professional in my business so as to avoid appearing "cheesy" (for lack of a better word), and that hard-earned credibility could be damaged if I had to explain to clients why they cannot make their checks out to the business. There is one possible option, but I wanted to get some input on it. My mother is open to the idea of opening an account in my buiness name, but she is wary of how that could affect her tax liability. If we did this, I would only deposit my checks into the account and then cash them out, so nothing would sit in the account. I would continue to operate on a cash basis as I have been, in reality, until this Chex thing goes away. Does anyone have any advice as to how to be sure she wouldn't be liable for taxes on this money? If all checks were written to me, and I cashed them and claimed all of that income on my taxes, would she still be liable for it? If we did that and the IRS questioned it at any point, wouldn't it be okay to just be up-front with them about what we did (that it's really all my money and I did in fact claim it all)? Or does anyone have any ideas about a better way to do this? I can't simply let my business go because I can't cash the checks! Please respond if you have any ideas at all. I really appreciate all input!