There are two major corporate structures in the USA – LLC and Corporation. In the case of self-employed individuals, LLC is almost always the right answer, assuming you need a corporate structure at all. A corporate structure’s job is to shield you from the liability of the business. There are other benefits like privacy, estate planning, but primarily, its liability protection. Don’t confuse corporate structures with tax treatment. Single Member Pass-through, Partnership and S-Corp, and C-Corp are all tax treatments that you elect with the IRS. The LLC supports the first 3 tax treatments listed and is the most flexible structure for small businesses. A Corporation is needed instead of LLC if you plan to raise money from investors as in a startup, and for other reasons that are highly unlikely for self-employed individuals. We can discuss these nuances with you if you’d like.