@freshy70 check the state government instructions to see how to apportion this, which you may be able to access through your software. If not, then go on the state websites for the government instructions. If you cannot e-file because of errors, then check the states for their rules and to see if they permit respective return to be mailed, and if so, discuss this with the client, and see if client requests the returns to be mailed. If so, check to see if an e-file opt out statement signed by the client is required. Hope this helps. Just my opinion.