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@Summit1 wrote:

can I just e-file the Federal and then e-file the State when the taxpayer has the funds

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That may depend on the state.  Some states are piggyback-only so they have to go with the federal return.

If your client is flaky on payment, I'd file state with federal and give them a voucher and/or instructions to make their state payment online directly.  Or charge accordingly for the hassle they're going to give you later trying to track them down just to file their state return with payment.  But I'm in the tax preparation business, not in the payment processing business, so I may be biased (and certainly jaded!)

Rick