When you form a corporation, you’ll file articles of incorporation. Even though you might fill out some of the same forms as an LLC, it’s not the same thing.
Forming a C Corp also gives you the benefit of separating yourself from your business in liability or financial matters. Taxwise, the difference between a corporation and LLC is that you’ll be taxed as a C Corp, not a sole proprietorship—unless you elect S Corp taxation.
The difference between a C Corp and S Corp are matters for another article, but the main concerns for people involve tax filing. A C Corp gets double-taxed: first on the profits of the business, which are paid as corporate income taxes, then a second time when the dividends are paid out to the shareholders as personal income tax. An S Corp avoids this double-taxation by paying taxes in the same manner as a sole proprietor, or as a “pass-through entity.” The business owners get taxed one time, on the earnings they get paid out from the business.