US Business Entity Types — LLC, Corporation, S-Corp, DBA

Compare LLC, C-Corporation, S-Corporation, and DBA formation across all 50 US states — with the right pick for solo founders, partners, and venture-backed startups.

Choosing the right business entity affects everything that follows: how much you pay in taxes, whether your personal assets are at risk if the business is sued, how easy it is to bring in investors, and how much paperwork you file every year. The four most common US entities are the LLC (the default for solo founders and small partnerships — flexible tax treatment, simple paperwork, personal-asset protection), the C-Corporation (the only structure that supports venture funding and stock options, but double-taxed), the S-Corporation (a tax election layered on top of an LLC or corporation, available only to US citizens / resident aliens with ≤ 100 shareholders), and the DBA ("doing business as" — a trade-name registration, not its own legal entity).

Each state administers entity formation differently — pick an entity below to see how it works in every US state, or jump to a specific state.

Last updated: June 9, 2026

Limited Liability Company A pass-through legal entity that limits owner liability while offering tax flexibility.
Corporation (C-Corp) A C-Corporation — separate taxpaying entity, preferred for VC-funded startups.
S-Corporation A tax election (Form 2553) — LLC or Corporation can elect S-Corp taxation.
DBA / Fictitious Name A "Doing Business As" filing — not an entity, only a trade-name registration.