mercredi 21 février 2018

Sole Proprietorship vs. LLC or corp for tax purposes

Hi all :)

I run my own business out of my home in the USA. It is just me - no partners and no employees. Thus far, I have been doing business as a Sole Proprietorship. All of the income comes directly to me, under my name. My understanding is that it would have made no difference when it came to paying taxes; the rate would have been the same.

Now I am being told, that with Trump's tax plan, I would benefit from having a business; the business would take the income and pay the taxes instead of me personally, and therefore, I would pay a lower tax rate. I think the idea is that the tax plan has lowered the business rate, and not the personal income rate (at least for the tax bracket I am in).

So, I am hoping that there are those out there who can tell me if all of this is true, and if I should have the income directed (for lack of a better word) to the business.

If so, can it be an LLC, or does it need to be a Corp?

And what of my personal "salary"? If it's just me, all of the income is technically mine anyway, but if the income goes to the business, and than I pay myself, do I pay "extra" tax on that? Or would that be double taxation?

Finally, would this alleviate the self-employment tax?

Thank you in advance.


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