For a corporation to be treated as an S Corporation, they must file Form 2553, Election by a Small Business Corporation. Once this is filed, they are allowed to file Form 1120-S U.S. Income Tax Return for an S Corporation. Most states automatically accept the federal S election; however some have their own S election forms. Be sure to confirm the S Corporation status for your state before filing the state tax return. Below is guidance on whether a separate S election must be filed for each state.
The following states require that a state S Election be filed in order to have S Corporation status on the state return:
If you are filing for one of the previous states, be sure to timely file the appropriate S Election form before filing your income tax return.
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