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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 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:

  • 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 previous states, be sure to timely file the appropriate S Election form before filing your income tax return.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.


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