Business & farm

Returns can't be e-filed if they:

• Contain overrides
• Have no taxable income
• Contain a W-2 where box 1 is blank or the box 16 amount is greater than the box 1 amount
• Contain IRS forms or schedules not on the accepted Forms and Schedules list
• Contain non-final forms
• Are for prior-year returns

Here's more detailed info on What Returns Can't Be Efiled. 

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