实践出真知哈！

C-corp has to pay tax on profit, then shareholders pay tax again when the dividend is distributed, thus double taxation. 

Entities with pass-through tax treatment avoid this double taxation. Most obvious is LLC. Partnerships is not really advised, partly because somebody has to serve as general partner. All liabilities land on the general partner. For small time investor, single member LLC seems easy to administrate, and offers easy tax treatment.