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What are the differences between and LLC and other business entity types like LLP and S Corp?

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In this audio snippet, you'll hear about:

  • Talked about it in benefits section
  • LLC is run by members or managers. LLP is run by partners.
  • LLP is taxed as partnership, LLC can be taxed as many different ways
  • S Corporation requirements

Audio Transcript
Travis: What are the differences between an LLC and other business entity types like LLP and S–Corp.?
Jake: Well we definitely talk a little bit about this in the Benefits section. But the biggest difference between an LLC and in LLP, well, first ownership for an LLC is as members or is run by managers. With an LLP, the partners run it. So how ownership is expressed is a little bit different there. Also, how it is taxed –– an LLP is going to be taxed as a partnership, because that's what it is. It is a partnership.


An LLC can be taxed in many different ways. It can be taxed as a partnership. It can be taxed as a sole proprietorship or a flow through. It can also be taxed as a corporation or as an S–Corporation. So you have a lot of flexibility when it comes down to how it gets taxed.
Travis: All right. That is something that I imagine that your accountant will be able to tell you, what is the best for you.
Jake: Right, and also within the S–Corp., there are a lot of similarities between the S–Corp. and an LLC, but obviously the LLC doesn't have some of the restrictions that an S–Corporation has such as who can be an owner.


With an S–Corporation, you've got citizenship requirements and you've got permanent residency requirements. You also have what type of income can come into an S–Corporation, whereas you don't have that limitation within an LLC.
Travis: All right.
Jake: I would say those are the most important differences between the two, between the three.
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