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e-file 1041 state returns

Common states: Linked vs unlinked filing

State e-file accepts 2 types of state submissions:
  • Linked
  • Unlinked
Regardless of which type you choose, 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's linked to a federal return by including the federal return's submission ID inside the state return. This type of submission is also referred to as a federal / state submission. When linked returns are transmitted, we'll first transmit the federal return to e-file and hold the state return until the federal return's accepted or rejected.
  • If the federal return's rejected, the state return's also rejected and acknowledgements rejecting both returns are sent to the transmitter. The state has no knowledge the state return has been rejected by the IRS.
  • If the federal return's accepted, we'll transmit the state return to the IRS and the IRS's e-file program will perform minimal validation checks before passing it along to the state taxing authority for processing. The state return can still be rejected at this point if it fails the IRS's minimal validation checks or if the state rejects the return.

Unlinked submission

If the federal and state returns aren't linked, the state return doesn't contain the federal return's submission ID and 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. Care must be used if the federal return's materially changed to get it accepted by the IRS, because the federal return filed with the IRS would no longer be the same as 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
  • Return type: 1040 Individual
  • State: All states
  • Subject: e-file
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