1120 State E-file: Submission Methods

There are two separate submission methods that can be used to file business tax returns:

Linked
Unlinked

A state submission can be linked to the federal IRS submission.

If the state submission is linked to the federal submission (referred to as a Fed-State return), the IRS checks to ensure that there is an accepted IRS submission already in their system. If there is an accepted federal return, MeF performs a limited validation of the state submission before forwarding to the state. If there is not an accepted federal return for that tax type (such as 1120 or 1065), then the IRS rejects the state submission and sends an acknowledgment back to the transmitter.

In contrast, unlinked (or State Standalone) filings do not require the corresponding federal return to have been previously filed with and accepted by the IRS. In this type of transmission, the client would submit the applicable state return for filing, which would similarly be received by the IRS. Upon completing very limited validation checks, the IRS would then make the return available to the state for receipt and acknowledgment of the filing.

If a Fed-State submission is rejected by the IRS, the state will have no knowledge of the filing.

E-file/1120_ef_state_3.htm/TY2020

Last Modified: 03/20/2020

Last System Build: 09/13/2021