Reference
State S Corp Election Requirements
Filing IRS Form 2553 elects S corporation status for federal income tax, but it does not finish every state-level obligation. Most states follow the federal election. Some require a separate election, return, withholding payment, or entity-level tax.
Among the five states covered here, New York still generally requires a separate Form CT-6. California, New Jersey, Ohio, and Louisiana now recognize the federal election, but each can still impose its own filing or payment rules. Use the table for a quick answer, then open the state guide before relying on it for a filing.
Quick answer
A federal S corporation election often carries to the state, but not always. Even where no second election is required, the business may still owe a state S corporation return, franchise tax, owner withholding, composite payment, or optional PTE tax election.
Where a state still wants something, we handle it.
Standard and Premium include any additional state-level paperwork. Basic clients get a state filing checklist. Where a state has dropped its separate election, there is nothing extra to file and we will tell you that rather than bill for it.
State-by-state S corporation filing snapshot
| State | State election status | What to know |
|---|---|---|
| New Jersey | No separate election | Federal S status carries by default for privilege periods beginning on or after 22 Dec 2022. A shareholder-approved opt out can be retained in the company records. |
| New York | Form CT-6 required | A separate New York S election is generally required for state-level S corporation treatment. |
| Ohio | No separate election | Federal S status carries, but pass-through entity withholding or composite-return obligations may require Forms IT 1140 or IT 4708. |
| Louisiana | No separate election from 2026 | Under Act 382, federal treatment carries for periods beginning on or after 1 Jan 2026. R-6980 is an optional entity-level PTE tax election, not an S election. |
| California | No separate election | Federal S status carries, but Form 100S, the 1.5% tax on S corporation net income, and the $800 minimum still apply when there is a California filing requirement. |
Select a state name above for its detailed filing guide. For other state-specific questions (e.g., PA REV-1640, IL Schedule B requirements, MA pass-through filings), reach out and we will route the answer back within one business day.
Official state sources
State rules change independently of the federal Form 2553 process. These are the primary state sources used for the snapshot above, reviewed 11 August 2026.
State S corporation election questions
Does filing Form 2553 complete my state S corporation election?
Not always. Form 2553 controls the federal election. Many states recognize that election automatically, but a state may still require its own election, return, withholding payment, composite filing, franchise tax, or optional pass-through entity tax election.
Which of these states still requires a separate S corporation election?
Among California, Louisiana, New Jersey, New York, and Ohio, New York is the state that still generally requires a separate election on Form CT-6. The other four recognize the federal election under their current rules, although separate returns, taxes, or owner-level payment requirements may still apply.
Is a pass-through entity tax election the same as an S corporation election?
No. An S corporation election determines the entity's tax classification. An optional pass-through entity tax election generally changes who pays a state income tax and may affect owner deductions or credits. Forms such as Louisiana R-6980 should not be described as the form that creates S corporation status.
What state-election support does ScorpConvert provide?
Standard and Premium include additional state-level election paperwork when a separate filing is required. Basic includes a state filing checklist. If the state recognizes the federal election automatically, ScorpConvert identifies the remaining return, payment, or planning obligations instead of inventing a second election.
Operating in NJ, NY, OH, LA, or CA? Start with the federal election and a clear state filing path.