Legal Considerations

Licensing
Right now (2007) in the U.S. there are no government-issued licenses to practice Reiki (as there are for doctors, nurses, etc.). It is possible that the state you decide to operate in may regulate massage therapy and include Reiki in that license. If that's the case, and you're already a practicing - and licensed - massage therapist, then you should be able to add Reiki to your practice without any extra effort. If you aren't doing massage, though, it might be a good idea to check the state - or local - massage regulations - to see whether they cover Reiki. There's a good chance they won't. But if they do, you'll have to get licensed to do massage in order to practice Reiki.

The sort of licensing I've just described is not business licensing. If you're going to charge for your services you will almost certainly need a business license. Check with your city/county administrative office or local chamber of commerce for more information.

Insurance
There are all kinds of insurance for individuals and businesses. What I'm talking about here is liability insurance. This may not seem important since you're not manipulating tissue (like a massage therapist does), but it is. Think of it this way - you're touching people with the intent to facilitate healing, and some people will see that as medical - especially if they have a medical condition. In this lawsuit-happy country it's best to be protected. You can get liability insurance from most massage therapy professional organizations; membership in these organizations includes liability insurance that usually also covers practitioners of other modalities - like Reiki.

Taxes
Taxes are a fact of life in this country, whether you work for someone else or are self-employed. If you work for someone else your taxes are split between you and your employer. If you work for someone else on a contract basis, or are self-employed, you still have to pay taxes, but now they'll be higher because you have to cover the employer's portion as well as your own.

So, the bad news is - more taxes. The good news (of a sort) is that you won't be paying them in one lump sum every April. Instead, you'll be paying quarterly, which is at a least a bit easier on your budget.

I'm no tax expert, so I won't go into any detail here. The IRS has an entire site full of information and forms and also toll-free numbers to help you out. But if your business grows you'll probably want to enlist the services of a bookeeper or accountant. You may not need someone like this when you're just getting started. But as your business grows it'll be more important.