If you are a one-person company, as I am, in some states you don't get to choose, so check that first.  For example, in CA there is no such thing as a one-person LLC, so only choices are C Corp or S Corp, but that works for me so I am an S Corp, which would be my preference.  LLC to me, from accounting view is kinda silly to setup since then most transactions must be processed on your personal books vs. company books that you already have setup for biz.