No. S corporation tax status generally requires an eligible entity to make a valid federal election, typically using IRS Form 2553. Formation at the state level alone does not establish the federal election.

An S corporation should be explained as a federal tax classification rather than simply another state entity type. A qualifying corporation or LLC can seek S corporation tax treatment by making the required federal election. The entity must satisfy eligibility rules, and the underlying state-law entity continues to exist as the corporation or LLC that was formed with the state.