You cannot use either your federal refund to pay a state tax due, or use a state refund to pay federal tax due, if that is what you are asking to do. That "net" figure you are seeing is just showing you the difference between the two figures.
If you owe the IRS then you need to pay the IRS the full amount due by whatever method you choose, such as a check, money order, or credit/debit card payment.
**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.**
