To get an S-Corporation status you are required to file an election with the Internal Revenue Services and States if applicable. The above mentioned agencies must approve the election to operate as an S-Corporation.

The following states are required to file state elections also along with the federal to obtan S Corporation filing status.

1. State of Arizona
2. State of Arkansas (Require)
3. State of New Jersey (Require)
4. State of New York (Require
5. State of Tennessee-'S-corporation' is a tax term. If a charter is filed for a corporation, the filing must be recorded with the register of deeds in the county of the location of the entity.
6. State of Oregon- require only the Articles of Incorporation to be filed with our division.
7. State of OH-Require
8. State of PA-Not required
9. State of TN-Not Required
10. State of Virginia-Not Required
11. State of Colorado-Our understanding is that an S-Corporation is a federal designation and this status is not required to be filed with the Secretary of State.
12. State of Oregon- require only the Articles of Incorporation to be filed with our division.
13. State of Kentucky-office would not recognize an entity as a S corporation but instead would only record it a profit or non-profit corporation. I would assume the S corporation would file that documentation with the Kentucky Department of Revenue when setting up tax numbers and etc.
14. State of North Dakota-Not Applicable
15. State of Michigan-Not Applicable
16. State of Maryland-Not Applicable
17. State of North Carolina-There is no form that needs to be filed  to form a S-Corporation. The Articles of Incorporation will register any Corporation, regardless if it is a C-corp or S-corp. State pf North Carolina does not differentiate between the two.
18. State of Missouri-Not Allowed
19. State of Utah-Not Applicable
20. State of Oklahoma-Not Applicable
21. State of South Carolina-Not Applicable
22. State of TX-Not Applicable
23. State of FL-Not Applicable
24. State of IL-Not Applicable
25. State of MA-Not Applicable
26. State of Connecticut-Nont applicable
27. State of Delaware-Nont applicable

S Corporation elections can be filed by the US Citizens or Residents only!