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Different Business Entities Explained

If you are thinking of starting a business, or restructuring the one you already have, the first step is to know which entity structure you want your business to be. There are several options to choose from, but there is no need to be intimidated. Once you understand the different entity structures a business can have, you’ll realize which is best for the business you are planning.


The first structure we’ll explore is a Sole Proprietorship. Business owners of this structure operate under their own name. They report business expenses and income on their personal tax return. If you prefer to separate your business and personal finances, then you may be interested in a Limited Liability Company (LLC). An LLC allows the owner to register a separate Employer’s Identification Number (EIN). With an EIN, the business can open its own bank accounts, hire employees, and obtain licenses.


If these structures don’t sound right for your business, you may be more interested in a corporation. There are two different types: the S corporation and the C corporation. A C corporation is what you may imagine when you think of a typical corporation. You can have unlimited shareholders both in and outside the US, making it ideal for large businesses. However, many business owners prefer to avoid the C corporation’s double tax situation. In this case, an S corporation may suit you better. Keep in mind though that while S corporations have a favorable pass-through tax situation, it has stricter requirements that may not suit all businesses.


Want more details about each entity structure? We have a whole chapter dedicated to explaining different business structures in our book How to Grow Your Wealth Through Tax Planning, available in the XQ CPA store. If you don’t want to read the whole book, no problem! We have individual chapters available to purchase. Each chapter bundle comes with a PDF and audiobook file.


Phone: 832-295-3353


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Want to pay less taxes? Read XQ CPA's official tax planning guidebook! How to Grow Your Wealth Through Tax Planning.

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