@TaxGuyBill "The IRS e-file system can not process a return with $0 of income"

But it should be able to deal with a return showing a Schedule C loss, right?  The problem isn't negative AGI, it's no verification of earned income.  

@Greta " If I can't efile, then it's not worth the hassle of mailing."

You have to be kidding.  Send her to me.  I'll mail the return for free if she'll split the $5,000 refund with me.