By excluding the wages does that leave the return with zero income, but federal withholding to be refunded?  That can cause it to be ineligible for Efiling.

I have one return with this situation, what I have done the past few years, and I'll probably catch some flack for this from other preparers, is only exclude enough wages to keep income equal to the amount of withholding...overall outcome is the same, but allows for Efiling.