E-File with zero income

[Janitor Bob]

I apologize if this has been addressed, but I searched and could not find it.  Can we e-file returns with zero income or do we need to add $1 for it to be accepted?

[Catherine]

I've always added $1.  I have clients living outside the USA who can exclude all earned income and don't earn interest (some European banks are charging interest to hold funds!). We add $1 or we can't e-file. 

[TexTaxToo]

If there is a refund, you can e-file with zero AGI.  If no refund and no income, you cannot e-file.  (See Rev. Proc. rp-22-12 Section 4 for the IRS approved method of adding $1 interest.)