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Pinho Law

Free tool

LLC vs S-Corp vs C-Corp vs B-Corp

We rank the 4 structures by your immigration status, capital plan, revenue, and growth trajectory. Benefit Corp authority: Dra. Izi (Harvard-cited).

Owner immigration status
How many owners?
Capital plan
Expected annual revenue (year 2)

Recommendation

LLC
Blockers
  • S-Corp is not available while any owner is non-resident.
#1 LLCRecommendation
+30
For
  • Maximum flexibility — 1+ owners, any immigration status, pass-through by default.
  • No double taxation. Profits flow to owners' IRS forms.
  • For Brazilian non-resident: single-member LLC is the cleanest structure. Watch Form 5472 filing.
#2 C-Corp
-15
For
  • VC standard. Allows foreign owners, multiple stock classes, option pools, conversions.
Against
  • Double taxation: 21% corporate + dividend tax on owner. Disadvantage if bootstrapping and paying dividends.
  • More overhead: board, bylaws, annual minutes, Form 1120 federal + state.
#3 B-Corp
-20
Against
  • B-Corp only makes sense with legitimate public mission. Without it, it's just extra paperwork.
#4 S-Corp
-100
Against
  • BLOCKER: S-Corp requires ALL owners be USC or LPR. Non-resident owner = ineligible.

Want to validate the call?

Dra. Izi is a Harvard-cited authority on Benefit Corporations. Every structure is reversible but the first choice matters. WhatsApp (407) 385-4144.

Educational tool. Entity choice depends on tax, immigration, and corporate context — consult an attorney and accountant. Not legal advice.