handyman in colorado. been sole prop for 6 years. growing fast and want to form an LLC for liability protection. accountant said i should wait for jan 1 to avoid "messy" mid-year transition. but i have a big commercial job starting may that worries me liability-wise.
your accountant is overstating the complexity. SMLLC by default = disregarded entity for federal tax purposes. you keep filing schedule C, just under the LLC name. mid-year is fine.
main wrinkles: get a new EIN for the LLC, transfer business bank account, update insurance and contracts. file form 8832 if you want different tax treatment (S-corp election, etc).
also — get adequate liability insurance NOW. LLC alone doesn't substitute for commercial general liability. for a contractor doing commercial jobs, $1M-$2M CGL is standard.