LLC vs. Sole Proprietorship: Choosing a Structure for a Small US Freelance or Agency

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A sole proprietorship is the default business status for anyone doing paid work under their own name, requiring no formation paperwork and offering no legal separation from the owner. An LLC is a separate legal entity formed with the state, which creates a line between personal assets and business liabilities, but it involves a one-time filing fee and often ongoing annual charges. Annual costs vary widely by state, from near zero in some places to a flat $800 per year minimum in California regardless of income. The article notes that an LLC does not shield against claims tied to a freelancer's own professional negligence, and that both structures generally carry self-employment tax obligations, which an S-corp election can change. Advice differs by situation: sole proprietorship suits early-stage or low-risk work, while an LLC may fit higher-liability work, consistent income, or clients who prefer contracting with an entity.

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