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An entity that has elected to be taxable as an S corporation for federal tax purposes is also treated as an S corporation for California tax purposes.
There is no need for separate election on the state level.
An S corporation is a corporation formed under state civil law or any business entity (such as a partnership or LLC that elects to be taxable as a corporation for tax purposes) that elects under federal law to be taxed under Subchapter S. An entity that has elected to be taxable as an S corporation for federal tax purposes is also treated as an S corporation for California tax purposes. An S corporation generally offers liability protection to its owners (shareholders) and is a conduit where the profits or losses of the S corporation flow through to the shareholders, partners, or members. Liability of the owners for debts and obligations of the business depends on what type of entity the S corporation is under state civil law, e.g. corporation, partnership, or LLC.
When a corporation elects federal S corporation status it automatically becomes an S corporation for California. The corporation can elect to remain a California C corporation, by timely filing Form 3560 (S Corporation Election or Termination/Revocation).