If Mr.偉哥 do teaching in local college, or Mr.偉哥 do consulting work for a company, and he got payed hourly.
In the end of the year, the college and the company will send 1099 FORM to Mr. 偉哥.
Mr. 偉哥 will fill TAX return form 1040 with Schedule C when he reporting TAX before April 15 2011..
Do not need register a company.