Yes Keith, I know you are right and I do indeed plan to find a good tax 
attorney.  And, you confirmed what I have read in several books that 
S-corps and LLCs are flow-through entities.  I just thought maybe there 
might be a trend among small business web developers as to which model 
they actually chose for their own businesses.

Keith Aric Hall wrote:
> I disagree as well. 
>
> LLCs are not the same as C-Corps. Your point about tax benefit of LLC 
> vs C-Corp is incorrect as well. The IRS does make a distinction. As I 
> described earlier, S-Corps and LLCs are flow-thru entities. You do not 
> pay a corporate income tax. Instead the tax is paid at the individual 
> level only. 
>
> As for the state of Texas. An LLC is subject to Corporate Franchise 
> Tax as you alluded. 
>
> Again, my advice is to consult with tax/legal professionals if you 
> really want to know the best entity to choose for your situation. The 
> tax code is vast and complex and it changes each and every year. Don't 
> just rely on information you read in the group threads. Some of it, 
> though written with good intentions, is just plain inaccurate.
>
> kah
>
> On Sat, Aug 22, 2009 at 3:29 PM, Terry Brown 
> <[email protected] <mailto:[email protected]>> 
> wrote:
>
>
>     Well, except that last part - advice of the SBDC.
>
>     Sent from my iPhone
>
>     On Aug 22, 2009, at 3:07 PM, ferodynamics <[email protected]
>     <mailto:[email protected]>> wrote:
>
>     >
>     > The LLC is the more modern form of the corporation.
>     >
>     > I think one big difference with LLCs, they don't have shares of
>     > stock.  If you read about corporate shares of stock you'll see there
>     > are so many potential problems, I personally wouldn't touch that
>     with
>     > a 10-foot pole.
>     >
>     > The IRS doesn't care if you're an LLC or a Corporation, they see no
>     > distinction, so no advantage one way or the other--just one big
>     > disadvantage for LLCs and corps: more paperwork.  The "s-corp" is an
>     > IRS-specific term that has nothing to do with filing your
>     articles of
>     > incorporation, in other words: more paperwork and probably more
>     > scrutiny if there's really a tax savings.
>     >
>     > I don't think there is much tax benefit to forming an LLC unless you
>     > figure out all the "corporate lunch" loopholes that probably don't
>     > apply to a small business anyway, good luck with that.  As an
>     LLC you
>     > end up paying a higher "business rate" for everything, plus
>     there is a
>     > business tax you're going to pay to Texas every year, I forget the
>     > name of it now--ask your accountant :-)
>     >
>     > As far as liability protection, this is a myth, just look up the
>     > lawsuits yourself.  If you're a small business, it's obvious to the
>     > court who is at fault: you!  I believe you only get liability
>     > protection with a large business where it is not as clear who is
>     > liable, but even then, good luck!
>     >
>     > I'm not a lawyer but I did just finish a business law class and
>     spent
>     > a fair amount of time on the IRS website, Secretary of State
>     website,
>     > reading books, etc.  So my advice: as long as your business is
>     small,
>     > stay a Sole Proprietor and stay out of trouble and pay the self-
>     > employment tax with a smile on your face.  Texas State has a Small
>     > Business Development Center and their advice is probably better than
>     > mine, they have offices in Austin and RR -
>     http://www.business.txstate.edu/sbdc/
>     > >
>
>
>
>
>
> -- 
> Keith Aric Hall
>
> http://www.keitharichall.com/
> twitter: keitharichall
>
> >

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