Creytix Tax is decision support for you and a licensed professional. It is not a CPA, enrolled agent, attorney, or tax-return preparer. Outputs are not legal, tax, or accounting advice. Do not file, elect, form, or pay from these pages without professional review.
Library
Every structure, not just LLC
Sole proprietorship, DBA, partnerships, LLC variants, C-corp, S-corp as an election, professional and benefit corps, nonprofit, trusts, and holdco/opco/IP graphs. Compare liability, tax options, public-record notes, and who must review.
Unincorporated
Partnerships
partnership
General partnership
Two or more owners in an unincorporated business. Partners typically share management and liability.
partnership
Limited partnership (LP)
At least one general partner (control + liability) and limited partners (usually capital, limited liability).
partnership
Limited liability partnership (LLP)
A partnership form used heavily by professional firms. Liability shielding is state-specific.
partnership
Limited liability limited partnership (LLLP)
An LP variant some states recognize that also limits general-partner liability. Not available everywhere.
LLCs
llc
Single-member LLC
A state-law LLC with one owner. Default federal tax is disregarded; S-corp or C-corp elections are available.
llc
Multi-member LLC
A state-law LLC with two or more members. Default federal tax is partnership.
llc
Series LLC
A master LLC with internal series in states that authorize them. Federal and foreign-state treatment is uneven.
llc
Professional LLC (PLLC)
An LLC restricted to licensed professionals. Ownership and names are board- and statute-gated.
Corporations
corporation
C corporation
A state-law corporation taxed as a C-corp by default. Separate taxpayer; possible double tax on dividends.
Tax classification only
S-corporation election
A federal tax election (Form 2553) available to eligible corporations and LLCs. It is not a type of company you form at the secretary of state.
corporation
Professional corporation (PC)
A corporation form for licensed professionals. Ownership is usually limited to licensees.
corporation
Benefit corporation
A corporate statute that adds a public-benefit purpose and related reporting. It is not a tax exemption and not a B Corp certification.
corporation
Close corporation
A statutory closely-held corporation in some states, with relaxed formalities and transfer limits.
Nonprofit
nonprofit
Nonprofit corporation
A state nonprofit corporation. State formation is not federal tax-exempt status.
Tax classification only
Federal tax-exempt status
An IRS recognition (commonly 501(c)(3) or other 501(c) subsections). Distinct from forming a nonprofit corporation.
nonprofit
Fiscal sponsor relationship
A contract with an existing exempt org that receives and disburses funds for a project. Not your own 501(c)(3).
Trust / estate layer
trust
Revocable living trust
A will-substitute that can hold membership interests or shares. It is not a lawsuit shield against the grantor's creditors.
trust
Irrevocable trust
A trust the grantor generally cannot freely unwind. Used for gifts, some tax, and some creditor designs — all counsel-gated.
Tax classification only
Grantor trust (tax status)
A tax status: trust income is taxed to the grantor. Many revocable trusts are grantor trusts; some irrevocable trusts are too.
Tax classification only
Non-grantor trust (tax status)
The trust is its own taxpayer (Form 1041), with compressed brackets. Separate from whether the trust is revocable.
Holding structures
holding
Holding company
An entity that owns other entities or IP, not day-to-day operations. Always part of a graph, never a lone 'type'.
holding
Operating company
The entity that employs people, signs customer contracts, and carries operating liability.
holding
IP holding company
A sibling entity that owns marks, patents, or software and licenses them to the operating company.