I'm currently a software developer, and it looks as though I'll be transitioning to doing 1099 work much more often than W-2 work. As such, I've decided to open a personal LLC in the State of Florida. (I've already filed the Articles of Organization; I have to do the rest, like an operating agreement and the taxation status.)
I have the option to have my LLC as a pass-through entity - in essence, a sole proprietorship. I've decided not to do this and register for an EIN, and have my LLC taxed as a separate entity. (One of the major reasons for this is that with this setup, I'll be eligible to open an Individual 401k, meaning that I can max the employee contributions and bolster that with employer contributions. Awesome!)
The question is this: If I have an LLC that is not taxed as a sole proprietorship or partnership, and it is not a C-corporation, then is it an S-corporation? Or is it something different entirely?