LLC & Entity Structure

Single-member LLCs file Schedule C by April 15. Multi-member LLCs file Form 1065 by March 15 — miss it and owe $255 per partner per month.

When the C-Corp wins, when the S-Corp wins, and the four situations that decide the answer for foreign founders, VC startups, and US solo owners.

FinCEN exempted US-formed entities from BOI reporting in March 2025. Here is who still files in 2026, what the report requires, and the daily penalty for missing the 30-day window.

When does S-Corp election save money over a single-member LLC? Breakeven analysis at $80K, $120K, and $200K with 2026 SE tax math.

S-Corp election can save thousands in self-employment tax — but only above ~$80K in profit. Here's the breakeven math, the March 15 deadline, and the reasonable-salary trap.