S-corp election check · 2026 rules
The S election, state by state
The same one-owner business in every state: $120,000 of profit and a $60,000 salary, single filer, 22% bracket. Pick a state to open its guide or run it in the calculator.
The map
Where the answer changes most
The legend gives each shade’s range. Tap a state to open its guide.
State guides
Every state and DC, with the rules behind its number
Each guide explains the state and city rules behind its number, with worked examples and every source.
| State guide | A year, at $120,000 profit and a $60,000 salary |
|---|---|
| Alabama | $3,158 lower |
| Alaska | $3,025 lower |
| Arizona | $3,205 lower |
| Arkansas | $3,221 lower |
| California | $2,349 lower |
| Colorado | $2,303 lower |
| Connecticut | $2,614 lower |
| Delaware | $3,204 lower |
| Washington, DC | $876 higher |
| Florida | $3,181 lower |
| Georgia | $3,125 lower |
| Hawaii | $2,145 lower |
| Idaho | $2,856 lower |
| Illinois | $2,281 lower |
| Indiana | $3,141 lower |
| Iowa | $3,168 lower |
| Kansas | $3,119 lower |
| Kentucky | $3,069 lower |
| Louisiana | $3,336 lower |
| Maine | $2,785 lower |
| Maryland | $3,154 lower |
| Massachusetts | $2,379 lower |
| Michigan | $3,136 lower |
| Minnesota | $2,543 lower |
| Mississippi | $3,177 lower |
| Missouri | $3,160 lower |
| Montana | $2,837 lower |
| Nebraska | $3,244 lower |
| Nevada | $2,256 lower |
| New Hampshire | $2,595 lower |
| New Jersey | $1,213 lower |
| New Mexico | $3,008 lower |
| New York | $2,431 lower |
| North Carolina | $2,890 lower |
| North Dakota | $2,952 lower |
| Ohio | $3,125 lower |
| Oklahoma | $3,027 lower |
| Oregon | $2,481 lower |
| Pennsylvania | $2,979 lower |
| Rhode Island | $2,369 lower |
| South Carolina | $3,193 lower |
| South Dakota | $3,120 lower |
| Tennessee | $2,973 lower |
| Texas | $3,136 lower |
| Utah | $3,336 lower |
| Vermont | $2,723 lower |
| Virginia | $3,172 lower |
| Washington | $3,025 lower |
| West Virginia | $3,125 lower |
| Wisconsin | $2,984 lower |
| Wyoming | $3,025 lower |