@George4Tacks hey George.. I wrote her back.. said the only way this can work is she chose C Corp, (which I do not recommend) or elect S Corp status. She said she wants to be an S Corp.. a trend I see lately.  some FICA savings (maybe) but the numbers have to be big enough to justify all that goes along with the S Corp. 

Well now she wants to meet to review the pros and cons of being an S Corp vs just being treated as a SMLLC. more business for me it sounds like.. and yes, no longer a 15 minute return.. well the 1040 may take 18 minutes now but another 20 for the S Corp maybe, assuming I have a clean Balance sheet and income statement, which if I get her to see a good idea is to do monthly books, which I can do this may turn out ok afterall.