What can't I E-File 2020 from an NOL but there is other positive Withholding and Wages? Says it is IRS Rules, but I cannot locate that reference.

[caley]

Says my 2020 return is ineligible to e-file due to the following reasons:

The Tax withheld of $xx is greater than or equal to -$NOL amount, the sum of income from the following sources:
Then it lists out all positive income amounts from W-2s, 1099's, Schedule C, Social Security, Other income (which is where the NOL hits)...
Then it states: These rules are set forth by the IRS Electronic Tax administration.

So how do I know where to reference why this is an error? Why can't I e-file a return with an NOL on it? I want to try an avoid taking 1 year or more to process in the mail!

[Just-Lisa-Now-]

Ive got several NOL returns that have withholding that cant be Efiled, same reason....if withholding exceeds income, you cant Efile.

[sjrcpa]

IRS has Publication 1345 on efiling that contains these rules. It might be in  there.