State e-file methods: standalone vs piggyback

Jump to state table

Piggyback / federal / state (JELF):

The state tax return is attached and transmitted with the federal return, and the federal return must be accepted before the state return can be processed.

• Only one state return can be sent as a piggyback return.
• If the federal return is rejected, the state return will also be rejected.
• If the federal return has already been accepted, the state return can only be sent from the same client file, on the same workstation, where the federal return was e-filed.

Piggyback Only or Must Link

If a state return is listed as Piggyback Only or Must Link, this means that the state must be sent with the federal return.

The state return may need to be paper filed if:

• The federal return is not being e-filed.
• There are 2 Piggyback Only states on the return, one will need to be paper filed.
• The federal return is rejected and need to be paper filed to resolve the rejection.
• The federal return has already been e-filed before the state return is completed or ready to be e-filed.

State-only return:

The state return can be processed independently of the federal return. It's a common misconception that these returns aren't sent to the IRS—they are. However, the IRS sets aside these returns for processing by the states, in most cases, prior to acceptance of the federal return or the federal return being e-filed.

Direct or standalone:

The state return is entirely separate from the federal return, and acknowledgements are processed separately. The exception for a direct return state is Illinois, which utilizes IRS common processing through the KC service center.

To efile state without federal:

These steps can be used for Piggyback/State and Standalone/Direct States, however for Piggyback only states, the state return must be submitted with the federal return.

1. Go to Profile and check the box for Federal
2. Go to File Return
3. Uncheck E-file with federal on the California line
4. Uncheck Select tax returns to e-file box on the Federal

What type of state am I in: