The calculus of c Corp double taxation has actually shifted in the last few years due to the lower corporate tax rate of 21%. Situations vary, of course, but i

The calculus of c Corp double taxation has actually shifted in the last few years due to the lower corporate tax rate of 21%. Situations vary, of course, but if you paid yourself as a founder a base salary and then paid dividends, those dividends could be received at a 0% tax rate up to the first $77k for a married couple filing jointly. So effectively, you would be paying only 21% tax on that 77k. The traditional s-corp passthrough could shield some of the income from SS tax. But you are still going to pay full personal income tax on all of it because I don't think that dividends paid from an s-corp can count as "qualified dividends". Additionally, c-corps have more leeway with fringe benefits. For example, I believe a c-corp can pay for a healthcare plan with pre-tax money where as you can't deduct that for an s-corp.