The description for IRS reject F1040-065-04 is "At least one of the following must have a non-zero value on Form 1040: 'TotalIncomeAmt' or 'AdjustedGrossIncomeAmt' or 'TaxAmt' or 'TotalTaxBeforeCrAndOthTaxesAmt' or 'TotalCreditsAmt' or 'TotalTaxAmt' or 'TotalPaymentsAmt'."
A return that receives this reject is a return that has no income, no tax calculated or due, no refundable credits, and no payments of tax to be refunded. Such a return is unusual but possible, e.g., a return that includes only a Schedule C that broke even for the year. Such a return will have to be filed in paper form.
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