Definitely not a C. All of an S corp's income filters to the shareholders (you) at tax time. This is far, far simpler than the C-corp rules which your org won't

Definitely not a C. All of an S corp's income filters to the shareholders (you) at tax time. This is far, far simpler than the C-corp rules which your org won't be large enough to benefit from. S-corps require an annual filing and a small annual fee: $65 here in NC. That said, I'm not sure what your tax responsibilities would even be as a foreigner. @lsiunuex is correct, unless your income is above ~$50k, there's absolutely no advantage to undertaking this headache -- and certainly not merely for freelance income.