By default, Ultimate Tax "links" 1040 state returns to the Federal return, and the state return cannot be e-filed until the Federal return is accepted by the IRS. You have the option to "unlink" the state returns, but we recommend that you keep 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 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, Ultimate Tax 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 File dialog box.) However, as soon you receive and process the Federal acceptance, Ultimate Tax automatically unlocks the state e-file and allows you to transmit it, so the process is easy and seamless.
This information applies to all years of the UltimateTax software.