A state e-file cannot be accepted until the IRS has accepted your federal e-file, so if you want to e-file both returns, the federal one has to be e-filed first. If you want to file by mail, you can mail them in either order. If the issue is that you need your state refund in order to pay the tax due to the IRS on the federal return, tell the software that you will mail the IRS a check. You do not really have to mail a check immediately. You can e-file both returns, wait for the state refund, and then pay the IRS.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
