The process of forming a US LLC is simple. It necessitates filing article of organization with the State of Formation, completing a fill-up form and paying a state filing fee.
An LLC and an S-corporation are a pass-through entity that pays tax through individual income tax code. S-corporation, Partnerships, LLC and Sole proprietorship are all pass through businesses in contrast to C-Corporations which are not.
Anyone can form an LLC, but everyone can not generate income as an LLC. A salaried person could theoretically quit their job, create an LLC and sell their freelance services back to their company to avoid paying higher income tax.