This depends on various factors, including the specific financial circumstances of the business and its income levels. Generally, C Corps are subject to corporate income tax at the corporate level and shareholders also pay taxes on dividends at the individual level (double taxation). S Corps have pass-through taxation, meaning income is reported on the owners’ individual tax returns and taxed at their personal rates, avoiding double taxation. In some cases, C Corps might pay more due to double taxation, but they also have tax benefits not available to S Corps. The more advantageous structure depends on the specific financial details and goals of the business.