不管你公司组织类型, LLC，corp，sole proprietor （个体户）, partnership, 税务上只有两个类型，corporate or passthrough。
1。 corporate (LLC, Corporation) 就是盈利交一次公司税，然后分红再交一次个人收入税。
2。 passthrough (LLC, S-corp, partnership, sole)，盈利交一次个人收入税。
note: LLC and S-corp could elect to be either corporate or passthrough treatment.
川普减税，一个是减corporate 税率，另一个是减passthrough的税。你不需要通过LLC报税也可以享受passthrough减税。实际操作就是schedule C和schedule E的worksheet都会有如何算减税。
passthrough tax cut，详见 https://www.kiplinger.com/article/taxes/T049-C032-S014-small-business-owners-win-big-with-new-tax-law.html
