From IRS notice:
Federal/State Tax Returns:
State Standalone (Unlinked) tax returns will not be impacted by Extender legislation. In order for standalone/unlinked returns to be accepted, the state must be participating in the State Standalone program and the Transmitter/Software Developer must NOT include an IRS Submission ID in the State Manifest. State Standalone returns may be either submitted in the same transmission (Send Submissions) as the federal return or in a different transmission.
Federal/State Tax Returns:
State Standalone (Unlinked) tax returns will not be impacted by Extender legislation. In order for standalone/unlinked returns to be accepted, the state must be participating in the State Standalone program and the Transmitter/Software Developer must NOT include an IRS Submission ID in the State Manifest. State Standalone returns may be either submitted in the same transmission (Send Submissions) as the federal return or in a different transmission.
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