If a taxpayer owes additional Federal and State taxes, can one authorization cover both payments. The Direct Debit payment option in the IRS e-file software is available for Federal tax payments only. Similarly, if choosing to pay by credit card, the Federal payment cannot be combined with a State payment. If a balance due is owed for the State return, normal payment procedures for that State should be followed. All States require that you be accepted in the Federal e-file program first.
Most States automatically accept e-filers in their state.
The attached chart summarizes the State's application process. Some states have assigned taxpayers a Personal Identification Number to be used as a State signature, some States have the Electronic Return Originator retain the signature document, some States have the taxpayer retrain the signature document. The attached summary tells you each State's signature process. The attached list provides you with a brief summary of each of the fifty States. Nine states have no income tax.