Some states have a minimum tax for S-Corps & they do not for LLC. Also, in as S-Corp, you should be on salary & not just take a dividend at year end. In an LLC, you don't have to be on payroll & pay the state & federal unemployment tax. Some states will not allow the owner to collec unemployment. So why pay the tax.
read article below on being more than a 2% business owner in an S-Corp & how it affect your salary & health & accident insurance.