How do you file the state tax return first, because if you e-file they go in together?

First, it is our understanding that most tax programs do allow the state tax return to be filed on its own. If not, you print them, sign them and mail them in the old-fashioned way. If you determine it makes sense to get the state assessed in front of the IRS, print the returns and have clients sign them and file the state return certified. Once the bill arrives, then mail in the federal return. Arrange your payment plan with the state, so by the time the billing notices arrive months later from the IRS you have the state assessment in front and can leverage the state to compromise away the IRS.