Business Types
Corporation Taxes Explained (2026)
How C corporations and S corporations are taxed: the 21% federal rate, double taxation, dividends, state corporate taxes, QSBS and when to incorporate.
LLC Taxes Explained (2026)
How limited liability companies are taxed in the US: pass-through treatment, self-employment tax, the S corp election, the 20% QBI deduction and state LLC fees.
Partnership Taxes Explained (2026)
How general partnerships, LPs and LLPs are taxed: Form 1065, Schedule K-1, guaranteed payments, self-employment tax and state partnership taxes.
Sole Proprietor Taxes Explained (2026)
How sole proprietors and freelancers are taxed: Schedule C, 15.3% self-employment tax, quarterly estimated payments, deductions and when to form an LLC.