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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 1120S. 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:

  • Arkansas (Form AR11003 must be filed)
  • New Jersey (Form CBT-2553 must be filed)
  • New York (Form CT-6 must be filed)

If you are filing for one of the above states, be sure to timely file the appropriate S Election form before filing your income tax return.


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