Linked State Returns
Linked state returns (with a separate e-file created) can be submitted at the same time as the Federal return or at a different time. However, with linked returns, the Federal return MUST be accepted by IRS before it will be submitted (by IRS) to the state for processing.
Linked state returns work the same, in theory, as piggyback returns.
Unlinked State Returns
Unlinked state returns can be submitted at any time. The Federal return is not required to be accepted before the state return is submitted for processing.
An example of an unlinked state return is when no Federal return is required to be filed, but the state return is required. You would be allowed to send this unlinked state return without having to send the Federal return.
Unlinked state returns work the same, in theory, as state-only returns.
Important Items to Remember
If the Federal return is eligible for MeF and the state agency accepts state MeF returns, the state return will be sent as MeF. If the Federal return is sent in Legacy format, the state return will also be sent in Legacy format.
For state MeF returns, Ultimate Tax will default to linked. However, the ERO/Preparer may elect to send the state as unlinked by making a selection on the state form.
To do this, on your state return, select the Check here if this return qualifies for MeF and you want to file it as unlinked option.
This information applies to all years of the UltimateTax software.