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Business Formation Comparison
S Corporation
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Pass-through taxation
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Limited liability
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Max 100 U.S. shareholders
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Save ~15% on distributions
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One class of stock
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Small-medium businesses
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Moderate formalities
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By shares
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March 15
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Incorporate + IRS Form 2553
C Corporation
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Double taxation
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Limited liability
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Unlimited shareholders
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No SE tax on dividends
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Multiple classes of stock
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Large businesses, IPOs
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Strict formalities
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After corporate tax
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April 15
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Incorporate + bylaws, meetings
LLC
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Pass-through or corporate election
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Limited liability
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Unlimited members
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Full SE tax unless elected otherwise
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Membership interests only
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Small businesses, startups
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Minimal formalities
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Flexible per agreement
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March 15 or April 15
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Articles of Organization + agreement
Choose your Package
LLC Formation
S Corp Filing
C Corp Formation
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