Whether you operate as a single-member LLC or an LLC that's elected S Corp tax status, keeping your entity in good standing with the state means more than one filing. This article covers the second piece: the state tax filings that sit alongside your Secretary of State report. S Corp status is a federal tax election, so it doesn't change your state-level LLC obligations, but it does change which of the filings below apply to you.
Why This Matters
Your Secretary of State filing is a check-in to confirm your business details on record. Separately, many states require a financial filing with their Department of Revenue, often called a Franchise Tax, Business Privilege Tax, or Excise Tax. These are fees paid for the privilege of doing business in that state.
Missing these deadlines can lead to late penalties and interest, and eventually to administrative dissolution of your LLC, the same risk that comes with an unfiled Secretary of State report.
Two Separate Obligations, Two Different Purposes
It helps to keep "entity maintenance" and "tax compliance" distinct in your mind, since they run on separate tracks with separate agencies:
- Secretary of State filings confirm who you are and where you're located. These are usually flat-fee reports, like an Annual Report or Statement of Information.
- State tax filings are financial. Depending on your state, the amount owed might be a flat annual fee or a graduated tax based on your business's net worth, capital, or gross receipts.
Key State Tax Requirements by Tier
For many businesses, whether a requirement applies, and when it's due, depends on whether you're filing as a single-member LLC or as an S Corp. In the table below, "Both" means the requirement and deadline are the same for LLC Tier and S Corp Tier members.
| Tier | State | Requirement | Deadline / Frequency | Filing Gateway | Contact |
|---|---|---|---|---|---|
| S Corp | Alabama | Business Privilege Tax | Mar 15 | My Alabama Taxes | (334) 242-9600 |
| LLC Only | Alabama | Business Privilege Tax | Apr 15 | My Alabama Taxes | (334) 242-9600 |
| S Corp | California | FTB Tax | Mar 15 | My FTB | (800) 852-5711 |
| LLC Only | California | FTB Tax | Apr 15 | My FTB | (800) 852-5711 |
| S Corp | D.C. | Corporate Franchise Tax | Apr 15 | DC Corporate Franchise Tax | (202) 727-4829 |
| LLC Only | D.C. | Unincorporated Business Tax | Apr 15 | DC Unincorporated Biz Tax | (202) 727-4829 |
| S Corp | Illinois | Replacement Tax | Mar 15 | MyTax Illinois | (800) 544-5304 |
| LLC Only | Illinois | No report currently required | N/A | N/A | N/A |
| Both | Kentucky | LLET Return | Apr 15 | KY DOR | (502) 564-8139 |
| S Corp | Massachusetts | Corporate Excise Tax | Mar 15 | MA DOR | (617) 887-6367 |
| LLC Only | Massachusetts | No report currently required | N/A | N/A | N/A |
| S Corp | Mississippi | Franchise Tax | Mar 15 | MS DOR | (601) 923-7000 |
| LLC Only | Mississippi | No report currently required | N/A | N/A | N/A |
| Both | New Hampshire | Business Enterprise Tax | Apr 15 | NH DOR | (800) 735-2964 |
| S Corp | New Mexico | Corporate Franchise Tax | Apr 15 | NM DOR | (866) 285-2996 |
| LLC Only | New Mexico | No report currently required | N/A | N/A | N/A |
| S Corp | New York | Franchise Tax (Form CT-3) | Mar 15 | NY Dept. of Taxation and Finance | (518) 485-6027 |
| LLC Only | New York | Annual LLC Fee (Form IT-204-LL) | Mar 15 | NY Dept. of Taxation and Finance | (518) 485-6027 |
| S Corp | North Carolina | Franchise Tax | Apr 15 | NC DOR | (877) 252-3052 |
| LLC Only | North Carolina | No report currently required | N/A | N/A | N/A |
| S Corp | Oregon | Excise Tax | Mar 15 | OR Excise Tax | (503) 947-0355 |
| LLC Only | Oregon | No report currently required | N/A | N/A | N/A |
| S Corp | Rhode Island | Franchise Tax | Mar 15 | RI DOR | (401) 574-8829 |
| LLC Only | Rhode Island | Franchise Tax | Apr 15 | RI DOR | (401) 574-8829 |
| S Corp | South Carolina | Annual Income Tax Return & License Fee | Mar 15 | SC DOR | (803) 898-3153 |
| LLC Only | South Carolina | No report currently required | N/A | N/A | N/A |
| Both | Tennessee | Franchise & Excise Tax | Apr 15 | TN DOR | (800) 342-1003 |
| Both | Texas | Franchise Tax + Public Information Report | May 15 | TX Comptroller | (800) 252-1381 |
| Both | Washington | B&O Tax | Varies | WA DOR | (360) 705-6705 |
This table outlines general state compliance schedules. Because state rules can change, always verify your entity's specific status and deadline directly within your state's filing portal. States not listed here do not currently require a separate franchise, privilege, or excise tax filing, but confirm that with your state's Department of Revenue if you're unsure.
What's In Scope, and What Isn't
Collective provides the education, reminders, and context you need to track these obligations. Because state tax accounts require your direct login access, you complete these filings and pay any associated fees directly through your state's portal.
Outside our scope: Calculating, filing, or remitting non-resident withholding taxes. Each state has its own naming conventions, forms, and calculation methods for this. If non-resident withholding applies to your business, for example if you have owners who live in a different state than where the business operates, consult a state tax professional to confirm your obligations, set aside funds, and submit quarterly payments to the applicable state tax agency.
Summary of State Tax Types
| Tax Type | Common Names | Basis for Calculation | Examples |
|---|---|---|---|
| Franchise Tax | Annual Franchise Fee | Flat fee, or based on net worth or capital | Delaware (based on authorized shares or assumed par value capital), Texas (based on margin or revenue), California ($800 minimum annual tax, or a percentage of margin/revenue for larger businesses), North Carolina (flat annual fee) |
| Privilege Tax | Business Privilege Tax | Based on the privilege of doing business in the state | Alabama (based on net worth), Tennessee (excise and franchise combined) |
| Excise Tax | Corporate Excise | Often based on income or property owned in the state | Massachusetts (income measure plus property/net worth measure), Oregon |
| Gross Receipts Tax | B&O Tax | Based on total revenue before expenses | Washington (Business & Occupation Tax), Ohio (Commercial Activity Tax), Nevada (Commerce Tax) |
| Non-Resident Withholding | Non-Resident Member Withholding | Income sourced to a state where an owner doesn't reside | Varies by state sourcing rules; typically remitted quarterly |
Common Misconceptions
"My Secretary of State report covers my state taxes too." These go to different agencies for different reasons. Your Secretary of State report confirms your business details; your state tax filing settles what you owe for doing business there. See our article on Secretary of State LLC maintenance for the other half of this picture.
"If my state doesn't charge a franchise tax, I have nothing to file at the state level." You may still owe income tax to the state, separate from any franchise, privilege, or excise tax. The requirements in this article are specific to franchise-style business taxes, not general state income tax.
"S Corp status means I owe less in state tax." Not always, and it depends entirely on your state. Some states tax S Corps differently than LLCs (see Alabama, D.C., and New York in the table above), and in a few cases the S Corp figure is higher, not lower. Check your specific state before assuming either direction.
Next Steps
Find your state in the table above to confirm your requirement, deadline, and filing gateway. If non-resident withholding might apply to your business, that falls outside Collective's scope, so a state tax professional is your best next step. For general questions about your specific situation, reach out to your Collective team. They're here to help.
For more on the related entity-maintenance side of state compliance, see our article on Secretary of State LLC maintenance.
Disclaimer: Collective Hub, Inc. provides member-directed self-help tools and administrative filing support. We are not a law firm, CPA firm, or financial advisor, and we do not provide legal, financial, or tax strategy advice. S Corp eligibility, tax outcomes, and retroactive approvals are subject to IRS criteria and individual circumstances, and savings are not guaranteed. Consult a tax advisor regarding your specific situation.