S-Corp Election by State (2026)
By Edmond Hui · Facts verified July 29, 2026 against primary state sources
Edmond Hui · Founder, MyStateLLC
Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.
43 states follow the federal S election. 4 have no corporate income tax, so there is no state election to make. 2 — New Hampshire and Tennessee — levy a corporate income tax and disregard the federal election entirely, taxing the corporation like a C corporation. Plenty of states that do follow the election still charge the entity something; what is unusual about these two is that the election counts for nothing. New York is the only state requiring its own election form on top of IRS Form 2553.
Follow the federal election43
No state election exists4
Do not follow the election2
Need a separate state form1
The states where the federal election does not help
"The state doesn't recognize the S election" covers two completely different situations, and conflating them is how owners get surprised. A third row is included because it catches more people than either: following the election does not mean the state leaves the corporation alone.
| Situation | States | What it means for you |
|---|---|---|
| No corporate income tax, so no state election exists | Nevada, Texas, Washington, Wyoming | No income-tax consequence — your federal election is unaffected. It does not mean no state tax: these states raise revenue through margin, gross-receipts and commerce taxes instead, which apply to S corporations like any other business. See the state page. |
| Corporate income tax, and the federal election is not followed | New Hampshire, Tennessee | Expensive. The corporation is taxed at the entity level here regardless, so pass-through treatment does not apply to your state liability. |
| Follows the election, but still imposes an entity-level tax on the S corporation | California, Illinois, New York, Massachusetts, Delaware and others | The most commonly missed of the three. California levies 1.5% on S-corp net income, never less than the $800 minimum franchise tax; Illinois charges the 1.5% personal property replacement tax; New York applies a fixed-dollar minimum franchise tax; Massachusetts a $456 minimum excise; Delaware a $175 minimum franchise tax. Pass-through treatment for income tax is not the same as owing the state nothing. No national count is given here because several states run elective regimes that a single number would misrepresent — check your state. |
All 50 states
| State | State treatment | Separate state form | Corporate income tax | Guide |
|---|---|---|---|---|
| ALAlabama | Follows federal election | Not required | Yes | Alabama S-corp election |
| AKAlaska | Follows federal election | Not required | Yes | Alaska S-corp election |
| AZArizona | Follows federal election | Not required | Yes | Arizona S-corp election |
| ARArkansas | Follows federal election | Not required | Yes | Arkansas S-corp election |
| CACalifornia | Follows federal election | Not required | Yes | California S-corp election |
| COColorado | Follows federal election | Not required | Yes | Colorado S-corp election |
| CTConnecticut | Follows federal election | Not required | Yes | Connecticut S-corp election |
| DEDelaware | Follows federal election | Not required | Yes | Delaware S-corp election |
| FLFlorida | Follows federal election | Not required | Yes | Florida S-corp election |
| GAGeorgia | Follows federal election | Not required | Yes | Georgia S-corp election |
| HIHawaii | Follows federal election | Not required | Yes | Hawaii S-corp election |
| IDIdaho | Follows federal election | Not required | Yes | Idaho S-corp election |
| ILIllinois | Follows federal election | Not required | Yes | Illinois S-corp election |
| INIndiana | Follows federal election | Not required | Yes | Indiana S-corp election |
| IAIowa | Follows federal election | Not required | Yes | Iowa S-corp election |
| KSKansas | Follows federal election | Not required | Yes | Kansas S-corp election |
| KYKentucky | Follows federal election | Not required | Yes | Kentucky S-corp election |
| LALouisiana | Follows federal election | Not required | Yes | Louisiana S-corp election |
| MEMaine | Follows federal election | Not required | Yes | Maine S-corp election |
| MDMaryland | Follows federal election | Not required | Yes | Maryland S-corp election |
| MAMassachusetts | Follows federal election | Not required | Yes | Massachusetts S-corp election |
| MIMichigan | Follows federal election | Not required | Yes | Michigan S-corp election |
| MNMinnesota | Follows federal election | Not required | Yes | Minnesota S-corp election |
| MSMississippi | Follows federal election | Not required | Yes | Mississippi S-corp election |
| MOMissouri | Follows federal election | Not required | Yes | Missouri S-corp election |
| MTMontana | Follows federal election | Not required | Yes | Montana S-corp election |
| NENebraska | Follows federal election | Not required | Yes | Nebraska S-corp election |
| NVNevada | No state election exists | Not required | None | Nevada S-corp election |
| NHNew Hampshire | Does not follow the election | Not required | Yes | New Hampshire S-corp election |
| NJNew Jersey | Follows federal election | Not required | Yes | New Jersey S-corp election |
| NMNew Mexico | Follows federal election | Not required | Yes | New Mexico S-corp election |
| NYNew York | Recognized — separate state election required | Required | Yes | New York S-corp election |
| NCNorth Carolina | Follows federal election | Not required | Yes | North Carolina S-corp election |
| NDNorth Dakota | Follows federal election | Not required | Yes | North Dakota S-corp election |
| OHOhio | Follows federal election | Not required | None | Ohio S-corp election |
| OKOklahoma | Follows federal election | Not required | Yes | Oklahoma S-corp election |
| OROregon | Follows federal election | Not required | Yes | Oregon S-corp election |
| PAPennsylvania | Follows federal election | Not required | Yes | Pennsylvania S-corp election |
| RIRhode Island | Follows federal election | Not required | Yes | Rhode Island S-corp election |
| SCSouth Carolina | Follows federal election | Not required | Yes | South Carolina S-corp election |
| SDSouth Dakota | Follows federal election | Not required | None | South Dakota S-corp election |
| TNTennessee | Does not follow the election | Not required | Yes | Tennessee S-corp election |
| TXTexas | No state election exists | Not required | None | Texas S-corp election |
| UTUtah | Follows federal election | Not required | Yes | Utah S-corp election |
| VTVermont | Follows federal election | Not required | Yes | Vermont S-corp election |
| VAVirginia | Follows federal election | Not required | Yes | Virginia S-corp election |
| WAWashington | No state election exists | Not required | None | Washington S-corp election |
| WVWest Virginia | Follows federal election | Not required | Yes | West Virginia S-corp election |
| WIWisconsin | Follows federal election | Not required | Yes | Wisconsin S-corp election |
| WYWyoming | No state election exists | Not required | None | Wyoming S-corp election |
Frequently Asked Questions
Where these numbers come from
Every entry comes from a 50-state review of corporate and S-corporation treatment, checked against Secretary of State fee schedules, state statutes and Department of Revenue guidance on July 29, 2026. The split above is derived from two verified fields — whether the state recognizes the federal election, and whether it levies a corporate income tax at all — rather than from editorial judgement. Each state page lists the primary sources it relies on.