LLC, S Corp, or Sole Proprietor? Choosing the Right Structure

Your Business Structure Matters

Choosing the right legal structure is one of the first—and most important—decisions you’ll make as a new business owner. It affects how you’re taxed, how much paperwork you’ll need to file, and how protected you are legally.

Here’s a simple breakdown of the three most common entity types for Wisconsin businesses.

Sole Proprietor

Best for: Simple, one-person operations getting started.

Tax impact: Business income is reported on your personal tax return.

Limited Liability Company (LLC)

Best for: Most small businesses that want liability protection without a lot of complexity.

Tax impact: Income typically passes through to your personal return unless you choose corporate taxation.

S Corporation (S Corp)

Best for: Established businesses looking to reduce self-employment taxes.

Tax impact: You pay yourself a salary and potentially take additional income as a distribution, which may reduce your tax burden.

C Corporation (C Corp)

Best for: Businesses planning to raise capital or eventually go public.

Tax impact: Profits are taxed at the corporate level, and dividends are taxed again on your personal return (commonly known as “double taxation”).

How to Choose

Some questions to ask yourself when deciding:

Every business is different. A quick consultation with a tax advisor can save you thousands down the road.