F1040NR-047 e-file error
If Form 1040NR, Schedule OI, 'ForeignTaxResidenceCountryCd' does not have one of the following values: ["CA" or "IN" or "KS" or "MX"], then 'DependentRelationshipCd' in the return must not have a value. (rule F1040NR-047)
This error happens when you enter a country of permanent residence other than CA, IN, KS, or MX, and claim at least 1 exemption for a dependent. Per 1040NR instructions: Only U.S. nationals, residents of Canada, Mexico, and South Korea, and residents of India who were students or business apprentices may claim an exemption for a spouse or a dependent.
Solution
- Go to the NRA screen in the Nonresident Alien folder.
- Review the entry in theCountry of permanent residence for tax purposesfield.
- If it's incorrect and should be CA, IN, KS, or MX, correct the field and recreate and retransmit the return.
- If it isn't CA, IN, KS, or MX, you can't claim an exemption for a dependent on the return.
- Go to theDependent informationstatement on the 1040 screen in the General folder.
- Enter99in theMos Homefield to remove the dependent exemption.
- Recreate and retransmit the return.
