First year form 1120S  No depreciation, no interest.  Only deductions are rent and utilities.  The error message is "Not eligible to efile.   Form 8866 is required because tax on line 22c of Form 1120S.  There is nothing there!  I have been through every line and every checkbox on this return and can't make this error go away.  Been using Proseries since 1986, preparing hundreds of 1120S over the years so I am not a newbie.  Any suggestions other than delete client and start over?