Submit linked or unlinked state returns
You can submit state returns as linked or unlinked to the federal return. Each type follows different validation and transmission processes.
note
California and Texas don't participate in linked or unlinked submission. The system always transmits these states independently of the federal return.
State e-file accepts 2 types of state submissions:
- Linked
- Unlinked
Transmission order usually determines the type. If you transmit the federal return first, the state returns are linked, even if you transmit them later.
Some tax types are exceptions:
- 990: States are always unlinked.
- 1065 and 1120: The way you attach the federal copy can make a state return unlinked. To set this option, go to tab.
- 1120: If you selectAttach a federal xml created from a third partyfor a state, the system sends that state unlinked.
- 1065: If you select eitherAttach a federal XML created in a different locator/binderorAttach a federal xml created from a third partyfor a state, the system sends that state unlinked.
Regardless of type, the system transmits all state returns to the federal e-file system before it forwards them to the state taxing authority.
Linked submission
A linked state return connects to a federal return and includes the federal return's submission ID. This is also called a federal/state submission. When you transmit linked returns, the system transmits the federal return first and holds the state return until the IRS accepts or rejects the federal return.
- If the IRS rejects the federal return, the system also rejects the state return and sends the transmitter acknowledgments, but it doesn’t notify the state.
- If the IRS accepts the federal return, the system transmits the state return. The e-file program performs validation checks before it sends the return to the state taxing authority.
- The state can still reject the state return if it fails the IRS validation checks or if the state taxing authority rejects it.
Unlinked submission
The system sends an unlinked state return independently of the federal return. This happens when you transmit the state return first or when one of the previous exceptions applies. An unlinked return doesn’t include the federal submission ID, and the system doesn’t hold it for IRS acceptance. The IRS e-file system performs minimal validation checks before forwarding it to the state taxing authority.
The state can still reject the state return if it fails the minimal validation checks or if the state taxing authority rejects it. The state may also accept the state return before the IRS accepts the federal return.
important
If you materially change the federal return to get IRS acceptance, it no longer matches the copy you filed with the state. You may need to file an amended state return.
This type of submission is also called a state standalone submission.
