The amounts you owe for federal and state tax have nothing to do with each other. The amount you owe on each tax return is basically your total tax minus the amount you had withheld during the year. Those amounts will be different for federal and state, and one has nothing to do with the other. So either one could be higher than the other. Some people even owe the state and get a federal refund, or owe federal tax and get a state refund.
