What most naturally follows?

How to determine if you need to incorporate
Estimate the size of your company.
The size of a company is the biggest factor in determining whether a company should choose a corporate form over another type of business entity. While corporations are often subject to lower income tax rates than other business forms, income tax is one of several considerations to take into account before incorporating.
The other costs of incorporation can be substantial. A corporation will need to pay a filing fee with the secretary of state's office in their state.