I generally recommend that new business clients visit with their accountant before deciding which type of business entity to form. Even if I were to make my recommendation it is helpful to get the advice of the professional who will actually being doing the taxes.
I saw a good post today on some of the potential tax considerations you should consider before you form a C corporation. It’s not a lemon of a post (you’ll see why). Please check out Joe Kristan’s post on IowaBiz.com for more information.