Skip to main content

Can I file federal and state taxes separately?

Short answer

You can file your federal return first and your state return later, but if you’re e-filing, most states require the IRS to accept your federal return before they’ll accept your state return. In most cases, your state filing status also has to match your federal filing status, though some states allow a different status in certain situations, such as married filing separately on a state return after a joint federal return.

See details

Whether you can file state and federal at different times

Yes. You can prepare and submit your federal return before your state return, and many people do. If you’re paper filing, you can mail your state return whenever your state allows. If you’re e-filing, though, most states won’t accept your electronic state return until the IRS has accepted your federal return, so plan to wait for that confirmation first.

Whether state and federal filing statuses have to match

Most states build their tax forms around your federal numbers, so they require the same filing status you used on your federal return. State income and deduction rules can still differ from federal rules. New York, for example, requires nearly all filers to use the same status on both returns, but Arizona allows separate state filing even after a joint federal return.

Check with your state tax authority to determine whether you can use different filing statuses on your state and federal tax return.

Special cases: injured spouse and multi-state couples

If a joint federal refund is or may be applied to a debt owed only by your spouse, you may qualify to request your share by filing Form 8379, Injured Spouse Allocation. This does not change your filing status. For a state refund, check your state’s relief procedures. If you and your spouse are residents of different states, you may be able to file separate state returns even after filing a joint federal return. Check each state’s residency and income-allocation rules; you may also need a nonresident return.