A tax return must have a non-zero amount for total income, adjusted gross income, tax owed, tax credits, total tax, or total payments. If those fields are all zeros, the return cannot be e-filed.
Note (October 15, 2021): this post is from 2011 but it’s interesting enough that I’m leaving it here. —– The IRS says the one-billionth tax return in the history of e-filing was e-filed recently. From an IRS news release: IRS e-file has reached a major milestone as it passed the one billion mark for individual […]