Does my state require a separate S Corp election? (5-state breakdown)

You filed federal Form 2553. The IRS sends you a CP261 letter. You think you're done. You're probably not.

Most states automatically honor your federal S Corp election — but five states require a separate state filing, and a handful of others tax S Corps as ordinary corporations regardless of what the IRS says. Miss the state filing and you can end up paying federal-level S Corp savings while still owing state-level corporate tax. The math gets ugly fast.

This is the field guide. We'll cover:

• The 5 states that absolutely require a separate S election
• The 6 jurisdictions that don't recognize federal elections at all
• The 39 states (and DC, sort of) that automatically follow federal

TL;DR — the table

Find your state below. If you're in the auto-conforming bucket, this is a 30-second read. If you're in NY, NJ, AR, OH, or WI, keep going.

The 5 states that require a separate state filing

These states will treat your business as a regular corporation for state tax purposes unless you file a state-level S Corp election. Federal Form 2553 alone is not enough.

New York — Form CT-6

The form: Form CT-6 (Election by a Federal S Corporation to be Treated as a New York S Corporation), filed with the New York State Department of Taxation and Finance.

The deadline: Within 2 months and 15 days after the start of the tax year you want NY S Corp status to take effect. Same as federal.

The cost: $0 state filing fee. (You may need to pay franchise/MTA tax separately.)

The trap: New York City has its own corporate tax regime (the "General Corporation Tax" / GCT) and NYC does not recognize the federal S election for entity-level GCT purposes. NYC-based S Corps still pay GCT. The CT-6 only avoids state-level NY tax — it doesn't help with NYC.

Late filing: New York generally allows late CT-6 elections with a reasonable-cause statement, similar to Rev. Proc. 2013-30. File with the late narrative attached.

Form CT-6 instructions on tax.ny.gov

New Jersey — Form CBT-2553

The form: Form CBT-2553 (New Jersey S Corporation Election), filed with the NJ Division of Taxation.

The deadline: Within 3 months and 15 days after the start of the tax year. Slightly more generous than NY.

The cost: No filing fee.

The trap: NJ requires every shareholder to consent on the form. If you've added a new shareholder mid-year, they must also sign. NJ also has a separate "Corporation Business Tax" (CBT) of $375 minimum even for S Corps in good standing — the election doesn't waive it.

The 2022 update: As of December 22, 2022, entities authorized to do business in NJ on or after that date can be treated as NJ S Corps without filing CBT-2553 — but only if they file a "Shareholder Jurisdictional Consent" form and show proof of federal election. Older entities still need CBT-2553. Confusing, but real.

Form CBT-2553 on nj.gov

Arkansas — Form AR1103

The form: Form AR1103 (Application for Subchapter S Status).

The deadline: Within 2 months and 15 days of the start of the tax year, plus a copy of your federal Form 2553 attached.

The cost: No filing fee.

The trap: Arkansas requires the original wet-ink signed AR1103 mailed to:

Arkansas Department of Finance and Administration, Corporation Income Tax, P.O. Box 919, Little Rock, AR 72203-0919

No fax option. Plan for postal transit time.

Form AR1103 on dfa.arkansas.gov

Ohio — automatic if federal election filed

The form: None specifically — Ohio S Corp status is automatic if the entity files a federal Form 2553 and provides a copy with its first Ohio return.

The deadline: With your first Ohio Form IT-1140 (S Corp pass-through return) of the year.

The cost: No separate filing fee.

The trap: Ohio's "Commercial Activity Tax" (CAT) applies to gross receipts over $150k regardless of S Corp status. Federal income tax savings don't help with CAT. If you have a high-revenue, low-margin business, run the numbers carefully.

Wisconsin — Form 5S election

The form: Wisconsin Department of Revenue Form 5S (Wisconsin Election by an S Corporation Not to be Taxed at the Entity Level), filed with the WI Department of Revenue.

The deadline: Within 3 months and 15 days of the start of the tax year. Late elections allowed with reasonable cause.

The cost: No fee.

The trap: Wisconsin instituted a 7.9% entity-level tax option for S Corps in 2018 (the "PTE election"). Your S Corp is now defaulted into entity-level tax unless you elect out via Form 5S. Counterintuitive, but it's how WI structures its S Corp regime. You generally want to elect out unless you specifically benefit from PTE treatment.

The 6 jurisdictions that don't recognize federal S election at all

These states/cities will tax your S Corp as a regular C Corp for state-level purposes regardless of your federal Form 2553.

Louisiana

Through 2025, Louisiana taxed S Corps under its Corporation Income Tax. As of January 1, 2026, this changed — Louisiana now accepts the federal S election and exempts S Corps from corporate income tax. (Franchise tax was repealed entirely in 2025.) You're now in the auto-conforming bucket — file federal only.

If you're filing for a tax year that began before January 1, 2026, the old rules still apply for that year.

New Hampshire

NH has no income tax on individuals, but it does have a "Business Profits Tax" (BPT, 7.5%) and a "Business Enterprise Tax" (BET) that apply to all entities including S Corps. Your federal pass-through treatment doesn't help. You will pay NH BPT/BET regardless.

Tennessee

TN repealed its individual income tax in 2021 (the "Hall tax"), but it retains a "Franchise and Excise Tax" that taxes S Corps at the entity level (6.5% excise on net earnings + a franchise tax). Federal S election doesn't override this.

Texas

TX has no individual income tax, but it has a "Franchise Tax" (a margin tax) that applies to S Corps with over $1.23M in revenue (the 2026 no-tax-due threshold). Federal S election doesn't waive it. Most small S Corps fall under the threshold and owe nothing — but the larger ones pay franchise tax regardless of S status.

District of Columbia

DC has its own "Unincorporated Business Franchise Tax" (UBT) and "Corporation Franchise Tax" that apply to S Corps. Federal pass-through doesn't help. You'll pay DC entity-level tax in addition to whatever your shareholders pay personally.

New York City (separate from NY State)

Even if you successfully file CT-6 to be a New York State S Corp, NYC's General Corporation Tax (GCT) still treats you as a C Corp for city-tax purposes. There's no NYC-level S election available. NYC S Corp owners pay both personal income tax on distributions and NYC GCT at the entity level — partial double tax.

What this means for your filing strategy

Three scenarios to plan for:

Scenario 1: You're in an auto-conforming state (most readers)

39 states automatically follow federal. File Form 2553, get your CP261 letter, you're done. State return is a pass-through 1120-S equivalent, no separate election needed.

States that auto-conform include: AL, AK, AZ, CA, CO, CT, DE, FL, GA, HI, ID, IL, IN, IA, KS, KY, ME, MD, MA, MI, MN, MS, MO, MT, NE, NV, NM, NC, ND, OK, OR, PA, RI, SC, SD, UT, VT, VA, WA, WV, WY.

Scenario 2: You're in NY, NJ, AR, or WI (4 of the 5 separate-filing states)

File federal Form 2553 first. Within 2–3 months, file your state form (CT-6 / CBT-2553 / AR1103 / Form 5S). Both elections need to be in place before the start of the tax year you want them effective.

We file the federal Form 2553 — the state forms you'll need to handle separately or with a CPA.

Scenario 3: You're in OH

File federal Form 2553. When you file your first Ohio return (Form IT-1140), include a copy of the federal form. No separate state form needed, but the federal copy must be attached.

Scenario 4: You're in LA (post-2026), NH, TN, TX, DC, or NYC

File federal Form 2553 for federal savings. Understand that you'll still owe state/city-level tax. Run the numbers — federal S election almost always still saves money, but the savings are smaller than in auto-conforming states.

A quick decision tree

Is your business in NY, NJ, AR, OH, or WI?
├── Yes → File federal 2553, then state form by state deadline
└── No
    │
    Is your business in LA (pre-2026), NH, TN, TX, DC, or NYC?
    ├── Yes → File federal 2553, owe state corporate tax anyway
    └── No → File federal 2553, you're done at the state level

What we file vs. what you file

FileMyScorp files: Federal Form 2553 only. We don't touch state-level S elections.

You (or your CPA) file: Any state-level S election forms (CT-6, CBT-2553, AR1103, Form 5S) and ongoing state returns. We send a free state filing guide with every order to walk you through what your state requires.

File Your Federal S Corp Election With FileMyScorp

The federal piece — Form 2553 — is paper-only (no e-file, no IRS online portal), has to be faxed or mailed to the right service center, and a single missing signature voids the whole thing. FileMyScorp is the cheapest guided 2553 platform on the market, built for owners who want to file it themselves without becoming IRS-routing experts.

• The cheapest pricing in the market. $49 fax · $50 certified mail · $99 for both (same-day). Flat one-time fee, no subscription, no upsells.
• Fax AND certified mail in one place. Most filers do one or the other. We dispatch both same-day, auto-route to the correct IRS service center for your state (Kansas City vs. Ogden), and track delivery on your dashboard.
• DIY-first, no consultation upsell. Owner does the ~10-minute intake. Shareholders e-sign on their phones. We prepare, sign, send.
• Late elections free. Rev. Proc. 2013-30 narrative auto-assembled from a 4-question form — no extra tier, no surcharge.
• Free state filing guide included. Mailed with every order, walks you through what your state requires.

Start your filing → — most filings go from intake to fax confirmation in under an hour.

State tax laws change frequently. The summaries above reflect 2026 rules but always check your state Department of Revenue for current forms and deadlines. This is not legal or tax advice — consult your CPA for situation-specific questions.