You can't e-file a tax return with $0 of income.

But you CAN e-file a tax return with $1 of interest from their bank ( ... hint ... hint).  🙂

Why file? Is it to give IRS the bank account information? If so, what good do you expect it would do?

Instead of $1 bogus interest money, how about $1 found on the street as other income?

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@George4Tacks wrote:

Instead of $1 bogus interest money, how about $1 found on the street as other income?

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Or won $1 on a scratch-off lottery ticket?

If this is so they can get EIP, use the tool on the IRS website.

https://www.irs.gov/coronavirus/non-filers-enter-payment-info-here for those that don't speak EIP

I'm not sure practitioners are allowed to use Free File -- there's no place to sign the return (and IRS apparently views it as a return, because if it's not correct it has to be replaced with an amended return).