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Business Formation Comparison

S Corporation

  • Pass-through taxation

  • Limited liability

  • Max 100 U.S. shareholders

  • Save ~15% on distributions

  • One class of stock

  • Small-medium businesses

  • Moderate formalities

  • By shares

  • March 15

  • Incorporate + IRS Form 2553

C Corporation

  • Double taxation

  • Limited liability

  • Unlimited shareholders

  • No SE tax on dividends

  • Multiple classes of stock

  • Large businesses, IPOs

  • Strict formalities

  • After corporate tax

  • April 15

  • Incorporate + bylaws, meetings

LLC

  • Pass-through or corporate election

  • Limited liability

  • Unlimited members

  • Full SE tax unless elected otherwise

  • Membership interests only

  • Small businesses, startups

  • Minimal formalities

  • Flexible per agreement

  • March 15 or April 15

  • Articles of Organization + agreement

Choose your Package

LLC Formation

Start my LLC

S Corp Filing

Start my S Corp

C Corp Formation

Start my C Corp

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