You do not have to e-file both at the same time. State can always be filed later, but Federal MUST be e-filed and accepted first. That is because of ID theft prevention that is much more robust at the IRS e-file then it is with the states, so ID thieves started to file state only fake tax returns to avoid the Federal checks. The file Federal first requirement forces the Federal ID tests to pass prior to filing state.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
