Fed/State EF Method Individual returns

PB

Fed/State (JELF), which means the state tax is attached and sent with the Federal return, and where the Federal return must be accepted before the state return can be processed. Only one state return can be sent as a piggyback return. If the Federal return is rejected, so will the state return. Once the Federal return is Accepted, no state returns can be sent as a Fed/State (piggyback return).

SO

State Only return, which means the state return can be processed independently of the Federal return.  It is a common misconception that these returns are not sent to the IRS- they actually are. However, the IRS sets aside these returns for processing by the states, in most cases prior to acceptance of the Federal return or the Federal return being e-filed. Even so, some states require the prior acceptance of the Federal return before the state return can be processed.

Direct or Standalone

The state return is entirely separate from the Federal return and acks are processed separately and may be referred to as a standalone state. The exception for a Direct return state is Illinois,which utilizes IRS common processing through the KC service center.

8633 ERO Eligibility to File

State 8453 Form and Requirements

1    ERO retain the state signature document for the number of years stated below.

2    Electronically filing the return where the state recognizes e-Filing the return as signature authorization. This means that no separate state e-file form is required when the Federal return is electronically filed.

3    Federal signature where no state e-File form is required to be signed if Federal paperless e-File is selected. These states do not require a state form if the Federal return is electronically filed using the 8879 Paperless PIN option.

States with their own PIN Forms

Direct Deposit

The Federal Form 8888 allows an e-file refund to be directly deposited into three separate accounts, including an IRA account.

All states have Direct Deposit capability for state tax refunds.

Direct Debit/Credit Card

Direct Debit

Funds can be directly withdrawn from a bank account (ACH Debit) to pay a balance due on a return.

Credit Card

A taxpayer can pay a balance due on a return with a credit card.

1

States which accept Direct Debit and Credit Card payments.

2

Direct Debit only.

3

Credit Card only.

4

Neither; Taxpayer mails payment.

Residency Restrictions

FY

Full Year Resident

PY

Part Year Resident

NR

Non-Resident

1

States that accept for all types of returns (FY, PY, and NR) for e-File.

2

States that accept only FY returns for e-File. PY and NR returns are ineligible for e-File and must be paper filed with the state.

Patriot´s Day States

List of States by Service Center

State Return Final Status

Accepted The final status of all Individual tax state returns is Accepted.

* A status of Received from Delaware - Contact the state at 302.577.8200