State guides
LLC vs S-Corp by state
State rules can materially change an S-Corp tax savings estimate. Start with the states where the differences are specific enough to deserve their own guide.
Why state pages matter
A generic S-Corp calculator can estimate the federal self-employment tax and payroll tax difference, but state rules can change the practical answer. Some states add entity-level taxes, annual fees, franchise taxes, gross receipts taxes, reporting obligations, or local taxes.
SCorpMath does not publish a 50-state template library. State pages are only added when there is enough state-specific substance to make the page useful.
For California-specific taxes, fees, and filing assumptions, start with the California LLC vs S-Corp guide.
Published state guides
State tax guide
LLC vs S-Corp in California
California adds a real state-level layer: LLC annual tax, LLC fee, S-Corp 1.5% tax, and minimum franchise tax.
- $800 LLC annual tax
- LLC fee by total income
- 1.5% S-Corp tax
State tax guide
LLC vs S-Corp in Texas
Texas has no personal state income tax, but franchise tax and information reporting can still matter for LLCs and S corporations.
- No personal state income tax
- Franchise tax
- No-tax-due threshold
State tax guide
LLC vs S-Corp in Florida
Florida has no personal state income tax, but corporate income tax rules, account status, annual reports, and payroll costs still matter.
- No personal state income tax
- 5.5% corporate income tax rate
- Annual report fees
State tax guide
LLC vs S-Corp in New York
New York adds state S election questions, New York City General Corporation Tax exposure, LLC annual filing fees, and publication requirements.
- NY S election
- NYC GCT
- LLC annual filing fee
State tax guide
LLC vs S-Corp in Washington
Washington has no personal or corporate net income tax, but B&O gross receipts tax and annual report costs still matter.
- No personal income tax
- B&O gross receipts tax
- $70 annual report
Planned state guides
More states
Future pages should only be added where state-specific tax, fee, reporting, or city-level rules create a real difference beyond a generic LLC vs S-Corp template.
Use state pages with the calculator
Start with the S-Corp tax savings calculator, then adjust the admin cost assumption to reflect state-specific costs you expect to apply. State pages explain what to ask about, but they do not replace state tax advice.