So I met with her.. in her emails before we met she was so sure S Corp was the way to go.. she grosses about $ 60,000 a year.. she is a counselor.. all revenue is dervied by her counseling.  had a conversation about reasonable salaries, payroll processing expenses, additional accounting involved, separate tax return, 1120S required, add't costs for all of those items, reduced social security benefits down the road... yes, maybe some current potential FICA savings but even though it would have been more business for me, I presented the pros and cons of being an S corp and at tthe end of the meeting she agreed to just stay a Schedule C SMLLC, though I never tried to steer her decision.