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CS Connect state returns transmission
The IRS Modernized Electronic Filing (MeF) program for electronic filing is a web-based system that allows electronic filing of individual, corporation, partnership, and exempt organization tax returns.
MeF uses the widely-accepted Extensible Markup Language (XML) format, which is an industry standard used to identify, store, and transmit data, rather than the proprietary data transmission formats that older electronic filing programs use.
Unlike the IRS legacy systems, there are no piggyback returns using MeF. Instead, a state return is considered linked or unlinked. A return is linked if the federal return is transmitted before or at the same time as the state return. A return is unlinked if the state return is submitted and accepted before the federal return being transmitted.