Tax Guide

Will forming an LLC reduce my taxable income?

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Short answer: on its own, no. An LLC is a legal structure, not a tax structure — and that distinction trips up a lot of new business owners.

What an LLC actually does

Forming an LLC separates your personal assets from your business liabilities. If the business gets sued or can't pay a debt, your personal assets are generally protected. That's a real and valuable benefit — but it's a liability benefit, not a tax benefit.

How the IRS sees your LLC

By default, the IRS taxes a single-member LLC as a "disregarded entity" (basically, as if it didn't exist — income and expenses flow to your personal return, taxed the same as a sole proprietorship). A multi-member LLC is taxed by default as a partnership. In neither case does simply forming the LLC change how much tax you owe.

Where the tax savings actually come from

The tax savings people associate with LLCs usually come from a separate step: electing to have the LLC taxed as an S Corporation. That election can reduce self-employment tax by letting you split income between W-2 wages (subject to payroll tax) and distributions (not subject to self-employment tax) — but it only makes sense once your profit is high enough to justify the added payroll and compliance costs.

The bottom line

Form an LLC for liability protection. Consider an S Corp election for potential tax savings once your profit supports it. They're two different decisions, and conflating them is the most common LLC myth we hear.

Not sure which structure fits your business?