Which of the following business structures requires more compliance documentation?

An S-Corporation requires more compliance documentation compared to the other business structures listed. This is primarily due to its status as a corporation, which is subject to more regulations and formalities than simpler structures like sole proprietorships or general partnerships.

For example, S-Corporations must adhere to specific filing requirements with the IRS, including submitting Form 2553 to elect S-Corporation status, as well as annual tax returns using Form 1120S. They are also required to maintain corporate minutes, hold regular shareholder meetings, and keep detailed records of company decisions and financial transactions.

Additionally, S-Corporation owners must ensure compliance with state regulations that may include annual reports and other filings. This level of documentation is intended to ensure legal protections for owners and maintain the corporation's separate legal status, which is important for liability and tax benefits.

In contrast, sole proprietorships and general partnerships have minimal compliance requirements, often involving just a simple registration with local authorities. LLCs offer a moderate level of compliance documentation, often requiring articles of organization and operating agreements, but not as extensive as that for S-Corporations. Thus, the S-Corporation stands out as requiring the most thorough compliance documentation among the given options.