The one reason not mentioned here that may tilt it in favor of a C-Corp is if you anticipate that your company will likely be bought at some point (i.e. strong market interest). When you incorporate as a C-Corp (or convert to one), the clock for a QSBS exemption starts ticking (see: https://blog.wealthfront.com/qualified-small-business-stock-...) The QSBS exemption can make your first $10M free of federal tax, and so is a very nice benefit. There is no QSBS exemption for an LLC - you will have to convert to a C-Corp, and the clock starts ticking on conversion.