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Get your taxes done using TurboTax
A lot depends on which state you are asking about.
1) the software for the various different states are posted at different times during January. Sometimes, a couple states don't get finalized until the first week in February.
Check your state Here:
2) Even if they are available early in January, they cannot be e-filed until after the Federal forms are opened up for e-filing. That usually happens sometime in late January. Why? Because the states use the Federal e-file and acceptance, as the first check to make sure it is being filed correctly. If the Fed e-file is rejected for any reason, then the State e-file doesn't get sent until the Fed is corrected and successfully resent and accepted by the IRS.
3) DO NOT e-file Fed + State taxes until after the IRS officially announces the are starting to accept e-filed tax returns (usually, late January). TTX may allow you to e-file earlier, but it just sits on the TTX servers until the IRS starts accessing the files. IF you e-file early, and find a mistake or r need to add something, you cannot get your hasty e-file attempt back. Only attempt to e-file in mid-late February...March is safer.