Knowledge Base

10347: 1040 - EF Message 0192

Rejects + EF Messages

How do I clear EF Message 0192 on an individual return?


EF Message 0192 explains that there must be an amount reported on at least one of the following lines in order to allow e-filing: 

  • Total Income
  • Adjusted gross income
  • Tax
  • Total Credits
  • Total Tax
  • Total Payments

The most common cause of this red message is if there is foreign income on the return with a foreign earned income exclusion equal to the total amount of income reported on the return (continue below for details on this calculation)This EF message can also appear on a return without foreign income or a foreign income exclusion (i.e. only non-taxable Social Security Benefits received).

In any case, if there is no total income, adjusted gross income, tax, total credits, total tax, or total payments to report, the return cannot be e-filed and must be paper-filed. 

Foreign Income and Exclusion 

If the taxpayer did not receive Form W-2 from a foreign employer, but has foreign earned income, enter income and source information on the FEC screen. When an entry is made on the FEC screen, the literal “FEC” appears on Form 1040, along with the amount of compensation.

If the taxpayer is eligible for the Foreign Earned Income Exclusion, complete screen 2555The allowable exclusion is carried to the return as a negative amount with the literal description “FORM 2555.” 

See the Related Links for more information about completing Form 2555. For more information about Foreign Earned Income and the Foreign Earned Income Exclusion, see the Instructions for Form 2555.

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