By default, UltimateTax "links" 1040 state returns to the Federal return, and the state return cannot be e-filed until the IRS accepts the Federal return. You can "unlink" the state returns, but we recommend keeping them linked unless there is a special reason for sending the state return separately, such as when no Federal return is required to be filed.
By waiting until the Federal return is accepted, you can be confident that the Federal data that flowed to the state return is accurate, reducing the possibility that you will have to amend your client's state return.
When a state return is linked to a Federal return, UltimateTax automatically "locks" the state e-file and does not allow you to select it for transmission. (You will see a padlock icon beside the state e-file in the Select Returns to the File dialog box.) However, as soon you receive and process the Federal acceptance, UltimateTax automatically unlocks the state e-file and allows you to transmit it, making the process easy and seamless.