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What is LLC?

An LLC (limited liability company) is a business structure that shields owners' personal assets from business debts while keeping taxes simple — profits pass through to owners' personal returns. It's the most popular step up from sole proprietorship for freelancers and small firms.

In practice

A designer's LLC is sued over a $20,000 contract dispute. Her personal savings are protected; only the business's assets are at risk.

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Frequently asked questions

How much does it cost to form an LLC?

State filing fees range from about $50 to $500. Beware of services charging hundreds extra for what is usually a 20-minute online filing.

Does an LLC change my taxes?

By default, no — a single-member LLC is taxed like a sole proprietorship. The benefit is liability protection, not tax savings (though S-corp election can save taxes at higher incomes).

LLC vs. sole proprietor for a freelancer?

The LLC costs a little and protects a lot. Once you're earning real money or signing real contracts, the liability shield is worth the filing fee.