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e-file 1040 state returns

Common states: linked vs unlinked filing

State returns can be linked to federal returns or transmitted independently.
State e-file accepts 2 types of state submissions:
  • Linked
  • Unlinked
Regardless of which type you select, all state returns are transmitted to the federal e-file system before they're forwarded to the state taxing authority.
You make the decision to link or unlink the federal and state returns when you create the e-file batch and it's sent to Thomson Reuters.

Linked submission

The state return is linked to a federal return and includes the federal return's submission ID. This is also called a federal/state submission. When transmitting linked returns, we transmit the federal return first and hold the state return until the federal return is accepted or rejected.
  • If the federal return is rejected, so is the state return. Acknowledgments about the rejection go to the transmitter, but the state isn't notified.
  • If the IRS accepts the federal return, we transmit the state return. The e-file program performs validation checks before sending to the state taxing authority.
  • The state return can still be rejected if it fails the IRS validation checks or if it's rejected.

Unlinked submission

When federal and state returns aren't linked, the state return is submitted independently. It won't include the federal return's submission ID. We don't hold it until the federal return is accepted. The IRS's e-file system performs minimal validation checks on the state submission before forwarding it to the state taxing authority.
The state return can still be rejected if it fails the minimal validation checks or if the state rejects the return.
It's possible for the state return to be accepted before the federal return is accepted. Be careful if you materially change the federal return to get IRS acceptance. The federal return filed with the IRS would no longer match the federal return filed with the state. If this happens, an amended state return may be needed.
This type of submission is also referred to as a state standalone submission.

This article applies to:

  • PRODUCT: GoSystem Tax RS

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