File your federal return first, then your state return

The order matters because your state tax liability often depends on what you report to the federal government. When you file federal first, you have a final number for federal tax owed or refunded. Your state uses that information to calculate what you owe or are due in state taxes. Filing state before federal can mean recalculating both returns if your federal numbers change.

Most states that have income tax follow this pattern: they ask for your federal adjusted gross income (AGI) as a starting point, then explore state-specific deductions and credits. If you file state first and later amend your federal return, you may need to file a state amendment too. Filing federal first eliminates that extra step.

The IRS does not penalize you for filing state first, and some people do it anyway. But the cleaner path is federal, then state, in that order.

Key Takeaways

  • File your federal tax return before your state return because most states calculate their tax based on your federal AGI.
  • If you file state first and your federal return changes, you will likely need to file a state amendment as well.
  • States without income tax (like Texas, Florida, and Wyoming) have no state return to file, so the order does not explore to you.
  • You can file both returns on the same day once your federal return is complete; there is no waiting period between them.
  • If you owe both federal and state taxes, paying federal first does not change when state payment is due.

Why your state return depends on your federal return

State tax forms ask you to report your federal AGI because it is the starting point for state calculations. Your AGI is your total income minus certain deductions — things like contributions to a traditional IRA or student loan interest. Once the IRS calculates your AGI, your state uses that same number and then applies its own rules on top.

For example, you might have $60,000 in federal AGI. Your state might allow a different deduction for property taxes or offer a credit you did not get federally. The state starts with that $60,000 and adjusts from there. If you later file an amended federal return and your AGI changes to $58,000, your state AGI changes too, and you may owe different state tax.

Some states also ask about specific federal credits or deductions on their forms. They want to know what you claimed federally so they can decide whether to allow the same thing under state law. Filing federal first gives you those final numbers to report.

What happens if you file state first

Filing state before federal is not illegal and will not trigger an audit. However, you are estimating your federal AGI rather than using the actual number. If your estimate is wrong, your state return is wrong too.

If you file state first and then file federal later with a different AGI, you have two options: leave the state return as is (and accept that it may be based on incorrect federal numbers), or file a state amendment to correct it. Many people choose to amend because the difference can affect their refund or balance due.

Some tax software will let you file both returns in one session, which reduces the risk of mismatching numbers. But the federal return still calculates first, even if you print them at the same time.

States with no income tax

Nine states do not tax income: Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming, and New Hampshire (which taxes only dividends and interest, not wages). If you live in one of these states, you file only a federal return. The question of order does not explore.

If you lived in multiple states during the year — for example, you moved from California to Texas in June — you file a part-year return in California and a part-year return in Texas. The order is still federal first, then each state return in the order you lived there.

How long between filing federal and state

You do not have to wait any amount of time between filing federal and state. Once your federal return is accepted by the IRS, you can file your state return the same day. There is no rule requiring a gap.

In practice, many people file both within a few days of each other because they are using the same tax software and have all their documents ready. The main reason to space them out is if you are waiting for a piece of information — for example, if your employer sends a corrected W-2 in February and you want to file federal with the corrected number before filing state.

Amended returns and the order

If you file an amended federal return (Form 1040-X), you should file an amended state return afterward if your federal AGI or other reported items changed. The IRS does not require you to amend state, but your state may assess additional tax or demand a refund if the numbers do not match.

Some states automatically adjust your state tax when they receive notice of a federal amendment. Others require you to file the amendment yourself. Check your state tax agency's website to see whether they match federal amendments automatically or if you need to act.

If you amend federal and your state does not automatically adjust, file the state amendment within the same tax year if possible. Waiting years to correct a state return can result in interest and penalties.

Payment important date are separate

Federal and state tax payments are due on different schedules, though the dates often fall on the same day. For the 2024 tax year, both federal and state returns are due April 15, 2025 (or the next business day if the 15th falls on a weekend). However, the IRS and your state are separate agencies, and missing one important date does not affect the other.

If you owe both federal and state tax, you can pay them in any order. Paying federal first does not reduce your state bill or change when it is due. The same applies to refunds: if you are due a refund from both, each agency processes its own refund on its own timeline.

If you cannot pay both by the important date, contact both the IRS and your state tax agency about payment plans. Many states offer installment agreements similar to the federal offer in compromise.

Frequently Asked Questions

Can I file my state return before my federal return?

Yes, but it is not recommended. Your state return usually needs your federal AGI, so filing state first means estimating that number. If your federal return later shows a different AGI, you may need to file a state amendment. Filing federal first avoids this extra step.

Do I have to wait for my federal refund before filing state?

No. You can file your state return as soon as your federal return is accepted by the IRS. You do not have to wait for the refund to arrive in your bank account. The refund and the return are separate — one is the document you file, the other is the money you receive later.

What if I live in a state with no income tax?

You file only a federal return. There is no state return to file and no order to worry about. If you moved to a no-tax state during the year, you file a part-year return in your previous state and a part-year return in your new state, both after federal.

Do I need to file both returns in the same tax software?

No, but it is convenient. You can file federal through one software and state through another, or use the same software for both. The key is making sure the numbers match — your federal AGI on your state return should be identical to what you reported to the IRS.

What happens if my federal return is audited?

If the IRS audits your federal return and changes your AGI, you should file an amended state return with the new AGI. Some states automatically adjust when they learn of a federal change; others require you to file the amendment yourself. Check with your state tax agency about their process.