你又误导别人了。 单人可以FORM S-corporation,
也可以FORM LLC (Limited Libality Company). LLC
can file tax form 1065(as partnership) or Form 1120S(as a S-corporation). I think you need a Green Card to file 1120s, but not sure. One needs to hire a lawyer to set up a LLC,then apply an EIN by filing SS-4. To be treat as a S-corporation, one needs to file one of the two: form 8832 or form 2553, which one I am not sure. If I am not 100% sure, I will tell others.
