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Should my Ohio business be an LLC or an S-corp?

For most Ohio owner-operated businesses, the answer is both: form an LLC for liability protection and simplicity, then elect S-corporation tax treatment once profits are high enough that the payroll-tax savings exceed the added accounting cost, commonly around $60,000–$80,000 of annual profit, but confirm the number with your accountant.

The LLC is the legal wrapper; the S-election is a tax choice layered on top. Forming the LLC correctly matters more than most owners think: an operating agreement, separate bank accounts, and clean records are what make the liability shield hold up if it's ever tested.

The expensive mistake is co-owning a business with no written agreement about money, control, and exit. Every partnership dispute we litigate started as a handshake.

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