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IRS & Financial· 6 min read

LLC vs. S-Corp: Which Entity Saves More Tax?

The S-Corp election can save thousands in self-employment tax — but only above a certain profit threshold.

An LLC is a legal entity. An S-Corp is a tax election. You can have an LLC taxed as a sole proprietorship, partnership, C-Corp, or S-Corp. The S-Corp election saves money by splitting your income between W-2 wages and distributions — only the wages are subject to self-employment tax.

Key terms

Pass-through entity
Profits flow to the owner's personal return; no entity-level tax.
Reasonable compensation
IRS-required W-2 wage the owner must pay themselves before taking distributions.
Form 2553
The election to be taxed as an S-Corp.
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