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Not legal or tax advice
This hub explains how business entities work and the tax implications at different income levels. Your specific situation — state, profession, existing assets, and tax picture — matters. Work with a CPA and/or attorney for your actual entity decision, especially around S-Corp elections.

Entity decisions by revenue stage

Under $30K/year
Sole Proprietor

Zero cost, zero paperwork, identical taxes. The only gap is liability protection — which matters less at this stage. Focus on building revenue first.

$30K–$80K/year
Single-Member LLC

Liability protection and credibility with larger clients. Taxed identically to sole proprietor by default — no automatic tax savings, but the protection is worth the $50–$500 filing fee.

$80K–$150K/year
LLC + Consider S-Corp

S-Corp election starts to make sense financially. Run the numbers with a CPA — savings of $5,000–$10,000/year are possible, offset by $1,500–$3,000 in added compliance costs.

$150K+/year
LLC + S-Corp Election

S-Corp election almost certainly pays for itself at this level. Savings of $10,000–$20,000/year are typical. The administrative overhead is justified. Do this with a CPA.