Above Federal Tax, Individuals states will impose taxes based on the entity type and based on the nexus with that particular state.

For Corporations- 

Most states impose a tax on the income of corporations having a sufficient connection ("nexus") with the state. Such taxes apply to U.S. and foreign corporations and are not subject to tax treaties. Such tax is generally based on the business income of the corporation apportioned to the state plus nonbusiness income only of resident corporations. Most state corporate income taxes are imposed at a flat rate and have a minimum amount of tax. Business taxable income in most states is defined, at least in part, by reference to federal taxable income.

For Pass-Through entities-

The pass-through entity tax (PTE) allows partnerships and S Corporations to elect to be taxed at the entity level for state income tax purposes. If the entity makes this election the partner or shareholder is usually allowed to: (1) Claim a credit on their state individual income tax return for the amount of their distributive share of the pass-through entity tax paid by the partnership or S Corporation, and (2) Allows the partner or shareholder to not have to report their distributive share of income on their personal state income tax return.

Contact our tax expert for more support on states.