Is Your Entity Type Costing You Money?

When you first launched your business, you probably chose a legal structure that seemed simple and fast—maybe a sole proprietorship or an LLC. But as your business has grown, that early decision might now be costing you thousands in unnecessary taxes.

Choosing the right entity structure is about more than compliance—it’s about tax efficiency, liability protection, and long-term flexibility. If it’s been a few years (or even just one) since you evaluated your entity type, now’s the time to ask:
Is your business structure still working for you?

Understanding Your Options

Here’s a quick overview of the most common entity types and how they impact your taxes:

Sole Proprietorship

  • Taxed as: Individual

  • Pros: Simple setup and operation

  • Cons: No liability protection, self-employment tax on all net income

Limited Liability Company (LLC)

  • Taxed as: Sole proprietorship (single-member) or partnership (multi-member) by default; can elect S Corp or C Corp status

  • Pros: Legal liability protection, flexible taxation

  • Cons: Self-employment taxes still apply unless S Corp election is made

S Corporation (S Corp)

  • Taxed as: Pass-through entity; avoids self-employment tax on owner salary

  • Pros: Significant tax savings through salary/distribution split, liability protection

  • Cons: More formalities, stricter IRS guidelines on compensation

C Corporation (C Corp)

  • Taxed as: Separate legal entity, subject to corporate tax rate

  • Pros: Potential tax benefits for retained earnings and fringe benefits

  • Cons: Double taxation on dividends, more administrative burden

How the Wrong Entity Can Hurt Your Bottom Line

Let’s take an example:
A business owner operating as an LLC (default tax treatment) earns $150,000 in net profit. That full amount is subject to self-employment tax (15.3%), on top of federal and state income taxes.

By electing to be taxed as an S Corporation, that same business owner might:

  • Pay themselves a reasonable salary of $70,000 (subject to payroll taxes)

  • Take the remaining $80,000 as distributions (not subject to self-employment tax)

Result: A potential savings of over $10,000 annually—just by changing the tax structure.

And that’s just one example. The impact of your entity type can also affect:

  • Retirement plan contributions

  • Health insurance deductions

  • Business sale proceeds

  • Multi-owner equity arrangements

When It’s Time to Reevaluate

Here are some signs it might be time to reassess your entity structure:

  • Your net income has grown beyond $80,000/year

  • You’re adding employees or contractors

  • You’re planning to raise capital or take on partners

  • You’re preparing for a potential exit, sale, or succession plan

  • You want to reinvest profits or take advantage of fringe benefits

Each of these milestones has tax implications that may be better served under a different structure.

Get Strategic, Not Just Compliant

At TBS we do more than just file forms—we help you think strategically about how your business structure affects your goals, your growth, and your take-home pay.

Our tax advisors will:

  • Analyze your current structure and profitability

  • Model the tax impact of different options

  • Help you make and file the necessary elections

  • Guide you through operational changes that come with the shift

Final Thoughts

If you haven’t looked at your entity type since your business launched, you may be paying more in taxes than necessary—or missing opportunities to build wealth and protect your assets.

Tax structure isn’t one-size-fits-all. It’s a powerful tool that should evolve with your business.

Ready for a tax-efficient structure that supports your next stage of growth?

Kaylee Bender

Business Development Manager

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