What are the cons of making an initially low-income LLC, an S-Corp?

[Pipan]

What is the name of your state? TX

Hello

My side-business may have zero income for the first year, so in terms of self-employment taxes it should not matter if I want to make my LLC an S-Corp or not.
What would be the cons of starting and LLC as an S-Corp from the beginning even if you expect you are not going to make much money? Can hassles and costs of S-Corp annual tax preparation fees and CPA costs can be deterrent?

Thank you.

 

[Taxing Matters]

The main potential tax isssues you are likely to encounter starting out the gate as a s-coporaration are that (1) you may be limited in your ability to use a net operating loss against your personal income and (2) the extra adminstrative expenses like the preparation of separate returns, payroll tax processing for you, etc.