What benefits are you expecting from the LLC that the C-Corp does not give you? Do you qualify to make an S-Corp election? An LLC can be taxed as a sole-proprietorship if there is only one owner,also called a single-member LLC. If there is more than one owner, a multi-member LLC, partnership taxation as a general partnership is the default. The multi-member LLC may elect to be taxed as a C-corp or as an S-corp. So, the question. What are you trying to achieve?