Guides by business type
Entity choice and state tax costs worked out for your kind of business.
Freelancers: LLC vs S-Corp vs Sole Prop in California
$180k solo consultant math: $800 LLC vs 1.5% S-corp vs $0 sole prop, with the liability trade-off priced in.
E-commerce Sellers: Gross-Receipts Taxes by State
High-receipts, low-margin stores pay the most under receipts-based taxes in CA ($6,000 at $1.2M) and NV (NAICS rates above $4M).
SaaS Founders: Delaware C-Corp + Multi-State Payroll Nexus
The standard stack (Delaware C-corp, remote team, 83(b)s) and the state taxes each new hire can trigger.
Non-US Founders: EIN, 5472, and State Choice Without an SSN
Get an EIN without an SSN (IRS phone line same day, or SS-4 fax in about a week), file Form 5472 every year to avoid a $25,000 penalty, and pick WY/DE/NM deliberately.
Real-Estate Investors: One LLC Per Property vs Series vs Holding Co.
Liability segmentation strategies with state-cost math: per-property LLCs multiply $800 CA taxes fast.
Consultants & Agencies: S-Corp Timing and the $250k Tripwire
Service revenue crosses $250k fast: plan the LLC-fee tier and S election before June 15, not after.
Holding Companies: Wyoming Privacy + Charging Orders, Done Right
What a holding structure actually protects (distributions lien, not seizure) and the formalities that keep it intact.
Raising Venture Capital: The Delaware C-Corp Checklist
What investors diligence before wiring: DE charter, 83(b)s, IP assignment, cap table, good standing, foreign quals.
Creators & Courses: When Ad Revenue Trips State Thresholds
Digital revenue is still gross receipts: $250k of CA-sourced income triggers the LLC fee with zero physical presence.
Trucking & Logistics: IRP States, WY Domicile Hype, and Nexus Reality
Domicile doesn’t follow the truck: interstate operations create multi-state footprint regardless of formation state.
Side Hustles: When Hobby Income Needs an Entity
The $400-question: at what revenue does a side hustle justify LLC costs, EIN, and quarterly estimates?
Franchises: Entity per Location vs One Entity + DBAs
Multi-unit franchisees choose between per-location LLCs ($800 each in CA) and one entity with DBAs: liability vs cost.
Medical & Dental Practices: PLLCs, MSOs, and Corporate Practice Rules
Licensed professionals face entity restrictions (PLLC/PC), MSO splits, and state corporate-practice doctrines.
Law Firms: LLP vs PC vs LLC by State
Lawyers can’t LLC in California; LLPs and professional corporations dominate, with malpractice insurance over entity tricks.
Construction Contractors: Licensing, Per-Job Nexus & Retention
Job sites create physical nexus job by job; licensing boards gate bidding before entity tax even matters.
Amazon FBA Sellers: Inventory Nexus in 20+ States
FBA inventory is physical presence everywhere it sits, plus marketplace facilitator collection handling the sales-tax half.
Restaurants & Bars: Per-Location Entities, Tips Reporting & Local Licenses
Each location multiplies entity costs; tip reporting (Form 8027) and local health/ABC licenses dominate compliance.
DAOs & Crypto: Wyoming DUNA, Entity Wrappers & Token Taxes
Wyoming’s DUNA statute gives DAOs legal personality; token launches still face securities + ordinary-income treatment.