Сравнение
LLC vs S-Corp
Краткий ответ
An LLC is a legal structure; an S-Corp is a tax election. This is the most common source of confusion — an LLC can be taxed as an S-Corp. The real comparison is between an LLC taxed as a disregarded entity (paying full self-employment taxes on profits) versus an LLC or corporation that has elected S-Corp tax treatment (splitting income between salary and distributions to reduce SE tax).
Автор James Chae — Сооснователь, Expert Sapiens
IRS Enrolled AgentsCertified Tax Advisors
Экспертиза платформы: Налоговые консультации и услуги налоговых агентов · Проверено апрель 2026
Проверено сертифицированными налоговыми специалистами на Expert Sapiens
IRS Enrolled AgentsCertified Tax Advisors
Ключевые отличия
АспектLLC (Default Taxation)S-Corp Election
What it isA legal entity — limits personal liability. Taxed as pass-through by default.A tax election available to LLCs and corporations — changes how income is taxed
Self-employment taxOwner pays 15.3% SE tax on all net business profitOwner-employee pays SE tax only on reasonable salary — distributions avoid SE tax
Tax savings potentialNo optimization available without an S-Corp electionCan save $5,000–$20,000+/year in SE tax for profitable businesses — varies by income level
ComplexitySimple — file Schedule C or partnership return, no payroll requiredMore complex — must run payroll, file quarterly payroll taxes, file Form 1120-S annually
Breakeven pointStandard default below ~$40,000–$60,000 net profitOften worthwhile above $50,000–$80,000 net profit depending on state and circumstances
Investor compatibilityLLCs can have unlimited members and various ownership classesS-Corps limited to 100 shareholders, one class of stock, no foreign shareholders
Когда выбрать LLC (Default Taxation)
- Your net profit is below the threshold where S-Corp savings exceed payroll costs and accounting fees
- You want maximum simplicity — no payroll, no quarterly deposits, no 1120-S filing
- You anticipate bringing on international investors or complex ownership structures
- You are early-stage and prioritizing cash conservation over tax optimization
Когда выбрать S-Corp Election
- Your net profit consistently exceeds $50,000–$80,000 and SE tax savings would exceed the added cost
- You want to split income between W-2 salary and distributions to reduce your self-employment tax
- You have an established business with predictable income and can commit to running payroll
- Your tax advisor has modeled the after-tax savings and confirmed they justify the complexity
Итог
The LLC vs. S-Corp decision is really a tax optimization question — and the answer depends on your specific income level, state, and business structure. Most business owners should model both scenarios with a tax advisor before making the election. Switching to S-Corp too early adds compliance costs that can exceed the savings; switching too late leaves real money on the table.
Типичная стоимость
Почасовая ставка
$150–$400/hr
Стандарт для налоговых консультантов уровня CPA с акцентом на планирование
За сессию
$150–$400
Типично для 60-минутной консультации по налоговому планированию или стратегии
Годовое налоговое планирование
$500–$8,000/year
Диапазон охватывает от индивидуального планирования до полной налоговой стратегии для бизнеса