Tax laws are complex well beyond any one individual's ability to even comprehend. There's over 100,000 pages of IRS tax laws, rules and guidance documents. Those rules are different for a C-Corp, and different for an S-Corp, and different for a limited liability company (LLC), and different for a trust, and different for an estate, and on, and on, and on. So you as an individual have to follow the laws that pertain to you as an individual. A corporation has to follow those laws that pertain to the corporation.
