Tax reform means opportunity for you the taxpayer. The folks at bradfordtaxinstitute dot com have a wonderful guide now available online that outlines a tremendous amount of valuable information regarding S corps. If you’re a 1099MD and you’re planning on doing lots of locum work, form your LLC, elect S Corp status, and enjoy the tax efficiency. Check out all the details on the “why” here:
https://www.bradfordtaxinstitute.com/Tools/S-Corp-Tax-Reform-2018.pdf