1040-DR - Desktop | Fixing EF Message 0192

EF Message 0192 – How to Resolve

EF Message 0192 means the return does not contain any required non-zero amounts needed for e-filing.

What the IRS Requires

To e-file, at least one of the following must be greater than zero:

1. Tax-exempt interest

2. Qualified dividends

3. IRA distributions

4. Pensions and annuities

5. Gross Social Security

6. Total income

7. Adjusted gross income (AGI)

8. Total tax

9. Total credits

10. Total payments

If all of these are zero, the return cannot be e-filed.

Common Causes

1. Only foreign income that is fully excluded using Form 2555 or 2555-EZ.

2. Non-taxable Social Security only.

3. Any return where income, AGI, tax, credits, and payments all equal zero.

How to Proceed

Option 1: Paper File

1. If the return is correct and all amounts are zero:

   • The return must be paper filed.

   • E-filing is not allowed by the IRS.

Option 2: Enter Foreign Earned Income Correctly

Use this only if the taxpayer has foreign earned income and no W-2.

1. Open the return in 1040-DR.

2. Go to the FEC screen.

3. Enter the foreign earned income.

4. Recalculate the return.

The income will appear on Form 1040 with the literal FEC, which satisfies the IRS e-file requirement.