State Fees When Filing Business Tax Returns or Extensions

State Fees When Filing Business Tax Returns Or Extensions

Purpose

​When filing federal tax forms such as Form 1065 (U.S. Return of Partnership Income) or Form 1120S (U.S. Income Tax Return for an S Corporation), businesses may also be subject to state-specific fees or taxes. These obligations vary by state and can depend on factors like income, revenue, or the type of entity. Below is a table summarizing some of the fees imposed by certain states, including Washington, D.C., along with links to the respective payment portals:​

Table Reference

State / District

Fee Amount

Applicable Entities

Payment Portal

California

$800 minimum annual franchise tax

Partnerships and S Corporations

California Franchise Tax Board

New York

Varies based on number of partners

Partnerships
New York State

Texas

Franchise tax based on revenue

Partnerships and S Corporations

Texas Comptroller – Franchise Tax

South Carolina

Minimum $25 annual license fee

S Corporations

South Carolina Department of Revenue

Virginia

$100 administrative fee for filing status change requests

Corporations

Virginia Department of Taxation

Delaware

Varies

S Corporations

Delaware Division of Revenue

New York City

8.85% corporate income tax

S Corporations

New York City Department of Finance

Philadelphia

6.35% income tax and 1.415% gross receipts tax

S Corporations

City of Philadelphia Department of Revenue

Washington, D.C.

Minimum $250 or $1,000 franchise tax based on gross receipts

Partnerships and S Corporations

D.C. Office of Tax and Revenue
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