Tax Benefits on income of a 5+ unit property vs a 4 unit or less?

[Michael P.]

I am a new investor and looking to buy my first property and scale out soon after. I was trying to understand if there is a difference in tax benefits for the rental income if the property is a 4 or less unit or a 5 or more unit property. I know that 5+ would make it commercial, but would that change how much taxes I would have to pay on the income from the property? If so how? Does it have to be purchased by an entity like and LLC or is it just silly not to? Are there any specific downfalls to going above 5+ unit properties as a new investor, or is it all the same just bigger numbers? Thanks in advance.