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Best Business Practices for Photographers, Third Edition, 3rd Edition by John Harrington

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Chapter 2

Sole Proprietor versus LLC/LLP versus S Corp

Once you decide to start a photography business, you need to think about what type of business you want to be. There are a variety of different types of entities under which you can conduct business, and not all of them carry the same benefit. This chapter discusses the several different types of business entities and provides examples of how they would apply to you.

You may have reasons for wanting to become a C corporation; however, for what almost every photographer reading this book needs, a C corp isn’t the best choice. A C corporation is taxed separately from an S corporation, whereas the profit from the S corporation is treated as income on your personal tax return. C corporations ...

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