Sole Proprietorship vs. LLC

Sole proprietorships are popular for self-employed professionals, freelancers, and contract workers, while LLC offers personal liability protection than sole proprietorship.

Author: Brad Nakase, Attorney

Email  |  Call (888) 600-8654

An LLC gives its members limited liability, protecting them from being held personally liable for its financial obligations. A sole proprietorship provides no legal separation between itself and its owner; the sole proprietor owner will receive all its profits and be accountable for all its losses and debts. Overall, a limited liability company offers more protection in terms of personal liability protection than sole proprietorships.

 In this article, our LLC attorney in San Diego will discuss sole Proprietorship vs. LLC as follows:

Is It Better to Be a Sole Proprietor or LLC?

An LLC has distinct advantages in the areas of legal protection and liability. Although sole proprietorship is easier to start and operate, LLC is a separate entity and offers protection in terms of liabilities.

When an entrepreneur begins a new business, it is critical that he or she choose the right business structure for their company. A lot of small business owners prefer two popular entity types due to their flexibility and simplicity: sole proprietorships and limited liability companies (LLCs). The correct option for a small business owner will depend on their particular situation and business needs. However, here are some factors an entrepreneur should consider when deciding on a business structure:

  • Start-up costs
  • Government regulation
  • Liability protection
  • Tax implications

What Is the Difference Between a Sole Proprietorship and an LLC?

A sole proprietorship is an unincorporated business owned and run by one person. An LLC exists separately from its owners—known as members. However, members are not personally responsible for business debts and liabilities. Instead, the LLC is responsible. Sole proprietorships are popular for contact workers, freelancers and other self-employed professionals.

Another key difference between LLCs vs. sole proprietorships is tax flexibility.  Only LLC owners can choose how they want their business to be taxed. With both an LLC and a sole proprietorship, the profit of the business passes through to the owner’s personal tax return.

A sole proprietorship is an unincorporated business that is owned and managed by one individual. This choice is the easiest structure for new entrepreneurs. The business owner is entitled to all the company’s profits. However, unlike an LLC, there is no liability protection for the owner.

A limited liability company is a legal entity that is registered at the state level. An LLC is a separate entity from its owner, who is known as a member. Members of an LLC are not personally liable for business debts or obligations. Rather, the company itself is responsible.

What Is the Importance of Personal Liability Protection?

An LLC is liable for the debts and liabilities incurred by the business—not the owners or managers. Creditors can generally only go after assets that belong to the LLC business, not those personally owned by the LLC’s owners and members. This means that LLC owners, also known as members, are not responsible for paying LLC debts. Personality liability protection means the owners’ assets, such as cars, homes and bank accounts, are safe.

If a business owner runs an LLC, this means that his or her personal assets are protected in the event of debt or a lawsuit. Creditors may generally not go after a business owner’s house, car, or personal bank account.

With a sole proprietorship, there exists no separation between the owner and the company. This means that while an owner is entitled to all of the company’s profits, he or she is also entitled to all of its debts and obligations. It is possible that an owner may be responsible for any of their employees’ liabilities.

What Are the Differences in Taxes for Sole Proprietorships and LLCs?

By default, the IRS taxes it the same as a sole proprietorship. According to the IRS, a single-member limited liability company is a “disregarded entity,” meaning there is no separation between the business and its owner. An individual owner of a single-member LLC that operates a trade or business is subject to the tax on net earnings from self-employment in the same manner as a sole proprietorship.

How to Form An LLC?

To form an LLC in California, go to bizfileOnline.sos.ca.gov, log in, select Register a Business under the Business Entities Tile, Articles of Organization – CA LLC and follow the prompts to complete and submit.

When an entrepreneur decides to form an LLC, he or she will need to file articles of organization, which is sometimes referred to as a certificate of organization, with the state in which the company will operate. Each state will have different requirements.

Usually, an LLC operating agreement is created to record the members’ and managers’ duties and rights.

An entrepreneur should also anticipate filing certain documents with the Secretary of State, as well as paying a filing fee of between $50 to $500. LLCs are required to file annual or frequent reports and pay a filing fee in most states.

A sole proprietorship, meanwhile, can be formed without formal action. However, if a business owner wishes to operate under a different name than their own, he or she will need to file for a DBA.

It may also be necessary to get any required permits or licenses, which will vary according to region, state, and industry.

Have a quick question? We answered nearly 2000 FAQs.

See all blogs: Business | Corporate | Employment Law

Most recent blogs:

Breach of Contract Law in California

To recover damages from the defendant for breach of contract in California, the plaintiff must prove all of the following: (1) that plaintiff and defendant entered into a valid contract; (2) that plaintiff performed under the contract or that performance was excused; (3) that the defendant failed to perform under the contract; (4) that plaintiff was harmed; and (5) that defendant’s breach of contract was a substantial factor in causing the plaintiff’s harm.
What is a registered agent

What is a Registered Agent? Understanding the Role and Importance for your LLC

A registered agent is essential for your LLC, handling legal, tax, and government correspondence, ensuring timely delivery of important documents. Choosing a registered agent service offers privacy, compliance, and reliable handling of official communications, helping your business operate smoothly across states.
Form 1096 - A guide for US employers

Form 1096: A guide for US employers

Guide to Form 1096 for US Employers: Learn which businesses must file Form 1096 and the consequences of not filing. Get details on obtaining free forms and submitting accurate reports to the IRS.
What Is a Gap Analysis

What is a Gap analysis?

Gap analysis helps businesses compare current performance with desired goals, identifying inefficiencies. This method aids in developing action plans to bridge performance gaps.
SWOT Analysis Example

SWOT Analysis Example

Conducting an HR SWOT analysis helps identify strengths, weaknesses, opportunities, and threats within and external to an organization. This process aids in developing strategic HR actions aligned with the company's objectives.
HR Career Pathway

HR Career Pathway

Discover how to shape your HR career pathway effectively, utilizing insights on skills, gaps, and tools available for your professional growth. Learn strategies for navigating various HR career routes to enhance your development and impact.
Certifications For HR

Certifications For HR

Explore nine HR certifications to enhance your career prospects and demonstrate your knowledge of best HR practices. Discover how certifications can increase your earning potential and make you more competitive in the HR field.
HR Roles

HR Roles: Key duties and responsibilities in today’s workplace

Explore how HR roles have evolved from basic administrative functions to strategic tasks that enhance organizational performance and employee engagement. Learn about the crucial roles in HR that drive company success and adapt to technological and workplace changes.
Succession Planning

Succession Planning: Why is it essential for your business

Understand why effective succession planning is crucial for organizational continuity and competitiveness, and how a lack of planning can impact businesses. Discover how structured succession plans can benefit organizations by preparing future leaders and ensuring role continuity.

Costco Hot Dog Price Story

The story about Costco $1.50 hot dog price began in 1993 when the Costco merged with Price Club. Costco's $1.50 hot dog price remains unchanged in 2024.

Request for Production of Documents, RPOD, CCP 2031.280

Starting January 1, 2020, California's civil litigants face stricter discovery rules under Cal. Civ. Pro. § 2031.280(a). All produced documents must now be labeled by request number, impacting both new and ongoing cases.
What is a default judgment

What is a default judgment

A default judgment is issued when a defendant fails to respond to a lawsuit, allowing the plaintiff to win by default. Understanding this process is crucial for both parties involved in litigation.
What is a quitclaim deed

What is a quitclaim deed

Quitclaim deeds offer a quick way to transfer property ownership without guarantees, distinct from warranty deeds. Ideal for non-sale property transfers among family or into trusts, they require careful legal consideration.
Combined Assurance

Combined Assurance: Enhancing internal auditing practices

Combined assurance enhances internal auditing by fostering collaboration across departments, improving efficiency, and reducing overlap. It boosts risk mitigation and confidence in governance, crucial for organizational success.
Sole Proprietorship Business License

Sole Proprietorship Business License

Sole proprietorships offer simplicity and fewer formalities for new business owners, with benefits like no separate taxes. Remember, personal and business assets aren't distinct, impacting liabilities and the need for proper licensing.
What is the most important part of your business plan

What is the most important part of your business plan

The executive summary shines as the pivotal element of a business plan, serving as a decisive factor for readers to delve deeper. A comprehensive guide on crafting an impactful business plan, focusing on unique strategies and essential components.
Easy Businesses To Start

Easy Businesses To Start

Unleash your entrepreneurial spirit with these straightforward home-based business ideas, from e-commerce to creative pursuits. Embrace the flexibility and potential for financial independence with diverse options suited for various interests and investment levels.
What is the standard deduction

What is the standard deduction

Understand the IRS standard deduction, a straightforward option for reducing taxable income without needing detailed documentation. Delve into eligibility, amounts for 2023-2024, and considerations for itemizing versus standard deduction.
How to get a business license

How to get a business license

Grasp the essentials of obtaining a business license in California, focusing on local and state-level requirements. Uncover specifics on when and why different types of business licenses are needed.
Why Do Businesses Fail

Why Do Businesses Fail?

Uncover the key factors contributing to small business challenges, including financial obstacles, inadequate management, and flawed marketing strategies. Understand the role of a comprehensive business plan in ensuring long-term success.
How To Start LLC

How To Start LLC

Navigate the process of creating an LLC in California, from naming your entity to fulfilling state tax obligations. Highlighting key steps including selecting a registered agent and drafting an operating agreement.
What is a BOC 3

What is a BOC 3

Understand the essentials of a BOC-3 filing for transportation businesses in California, detailing the designation of process agents for FMCSA certification. Learn the requirements, costs, and benefits of choosing the right process agent for your business.
What is an S corporation

What is an S Corporation

Explore the benefits and considerations of electing S corporation status for your business, focusing on tax advantages and eligibility criteria. Determine if an S Corp is the right choice for you with insights on structure and taxation.

Contact our attorney.

Please tell us your story:

0 + 2 = ?