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1040 E-file errors

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

  1. Go to the NRA screen in the Nonresident Alien folder.
  2. Review the entry in the
    Country of permanent residence for tax purposes
     field.
  3. If it's incorrect and should be CA, IN, KS, or MX, correct the field and recreate and retransmit the return.
  4. If it isn't CA, IN, KS, or MX, you can't claim an exemption for a dependent on the return.
  5. Go to the
    Dependent information
     statement on the 1040 screen in the General folder.
  6. Enter
    99
     in the
    Mos Home
     field to remove the dependent exemption.
  7. Recreate and retransmit the return.

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