[kls]

For most freelancers an S-Corp is the best option as it allows you to duck some FICA taxes on a portion of your income. This is under the assumptions that you are in the US and are a US citizen

[mbet10]

What are the benefits of an S-Corp over an LLC when it comes to freelancing and a side business?

[kls]

If you have no revenue none, if you have revenue you get to keep 8% of a significant portion of it, instead of giving it to the government.