StructureCost2026

LLC vs S corp for dentists (2026)

At $190,000 of profit, an S corp election saves a dentist money over a sole proprietorship in 2 of 51 states, with a $133,000 salary. Pick your state for the calculator with these numbers filled in.

StateSole proprietorS corpSaving
New Hampshire$56,123$54,467$1,656
District of Columbia$68,645$67,269$1,376
South Carolina$57,708$57,889+$181
Maryland$58,615$59,563+$948
Nebraska$57,587$58,582+$995
Virginia$59,595$60,595+$1,000
Alabama$58,820$59,850+$1,030
Missouri$57,618$58,669+$1,051
Mississippi$56,587$57,645+$1,058
Kansas$59,309$60,368+$1,059
Louisiana$55,168$56,259+$1,091
New Mexico$57,577$58,669+$1,092
Georgia$58,319$59,427+$1,108
West Virginia$57,454$58,566+$1,112
Michigan$57,510$58,636+$1,126
Arizona$54,277$55,448+$1,171
Arkansas$56,618$57,803+$1,185
Iowa$56,354$57,540+$1,186
Oklahoma$57,656$58,866+$1,210
Indiana$55,436$56,648+$1,212
Kentucky$56,319$57,556+$1,237
Montana$58,872$60,150+$1,278
Idaho$58,506$59,819+$1,313
Utah$58,114$59,463+$1,349
Texas$50,256$51,678+$1,422
South Dakota$50,256$51,739+$1,483
Florida$50,256$51,747+$1,491
North Carolina$56,793$58,305+$1,512
Wisconsin$58,234$59,876+$1,642
North Dakota$52,419$54,079+$1,660
Pennsylvania$55,677$57,341+$1,664
Delaware$60,725$62,491+$1,766
Illinois$58,852$60,657+$1,805
Wyoming$50,256$52,153+$1,897
New York$59,634$61,577+$1,943
Alaska$50,290$52,272+$1,982
Maine$60,860$62,845+$1,985
Minnesota$61,284$63,351+$2,067
Vermont$59,889$62,018+$2,129
Connecticut$58,701$60,911+$2,210
Nevada$50,392$52,824+$2,432
Ohio$50,256$52,774+$2,518
Colorado$57,317$60,003+$2,686
Massachusetts$58,865$61,578+$2,713
Rhode Island$57,042$59,817+$2,775
California$62,586$65,641+$3,055
Oregon$65,693$68,768+$3,075
New Jersey$59,314$62,911+$3,597
Tennessee$50,256$54,311+$4,055
Washington$57,042$62,429+$5,387
Hawaii$78,141$83,971+$5,830

Yearly federal and state tax and fees at $190,000 profit and $665,000 revenue, single filer, $1,800 a year of payroll and return costs.

Questions

Should a dentist form an S corp?

At $190,000 of profit and a $133,000 salary, an LLC taxed as an S corp costs less than a sole proprietorship in 2 of 51 states. The biggest saving is in New Hampshire ($1,656 a year), and in Hawaii it costs $5,830 more.

What salary should a dentist pay themselves?

The IRS expects pay in line with what the work would earn an employee. The median for employees in this job is $170,950 (BLS, May 2025). The figures here use that, capped at 70% of profit. More on reasonable salary.

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