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Because the system doesn't work that way. So you need to find another way to file if you cannot pay the TT fees. Maybe you can file online for free directly on the state's website or you can get the forms and paper file. If your AGI is $73K or less you can use one of the IRS FREE FILE options just don't try to efile the fed a second time ... if you already efiled the fed you will have to mail in the state.
https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free
Sorry you can't deduct the fees from a state refund. You can only deduct the fees from a Federal refund and if it is big enough.
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