IND-042-01 e-file error

If checkbox 'PowerOfAttorneySignedByInd' is checked in the return, then checkbox 'SurvivingSpouseInd' must not be checked. (rule IND-042-01)
You'll get this error if there's is a surviving spouse and you're filing Form 2848, Power of Attorney.

Solution

You'll need to paper file the return with Form 8948 according to the IRS e-File specifications.

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