The Federal and state returns can be efiled at the same time, or the Federal return can be efiled first. But it is not allowed to efile a state return by itself unless a Federal return has been efiled previously and was accepted.
The IRS and states put that rule into approx. 4 years ago to help combat the huge spike in fraudulent state returns that were being efiled by themselves.
You wrote: "The Ga IRS recently rejected my (mailed) state return because state returns with a series 100 tax credit must be filed electronically."
I'm going to ask someone familiar with Georgia state returns to look at this thread to see if they can advise you on this situation, since it is not possible for you to efile in this circumstance, which is beyond your control.
@DoninGA Are you able to please advise user in this situation of not being able to efile the GA return (Federal was mailed), and the GA return has series 100 tax credit which cannot be in a return filed by mail. Thanks!
