A state tax return cannot be e-fled before the federal tax return is e-filed. The federal and state tax returns are both e-filed at the same time. Or the state return can be e-filed after the federal return has been e-filed and accepted by the IRS.
If using the TurboTax desktop editions, there is a $25 e-file fee for each state tax return e-filed. This fee can be avoided by printing and mailing the state tax return.
If using the TurboTax online web-based editions there are no e-file fees, federal or state.
