Since both federal and state have to be efiled, if you owe the federal and have a refund from the state, does the federal take the refund from the state ?

[SweetieJean]

TT shows you the net effect just FYI.

[Leonard · Accepted solution]

No, the returns are submitted separately to the IRS and the state.  The IRS does not take your state refund to apply to the federal tax you owe.