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State tax filing
This TurboTax FAQ states among other things, "...
it's no longer possible to e-file state returns before the federal.
This adds an extra layer of security to all e-filed state returns"
It's not clear to me if this is a state requirement - I haven't search all 41 states with an income tax - but since the states normally derive their starting state income from the federal income and many states also want federal forms attached to the state return, it makes sense that the state would want to requires that the federal return at least be accepted before accepting the state.
Otherwise, a taxpayer could file gibberish at the state level with made-up federal numbers...forcing the taxpayer to file the federal return at the same time or even before the state reduces the likelihood that the state will have to deal with gibberish.
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