Form 1040-NR may reject with code SNEC-F1040NR-060-01 if the taxpayer's tax home as specified in Schedule OI is a country with whom the US does not have a tax treaty and income is included on Schedule NEC:
SNEC-F1040NR-060-01
If Schedule OI (Form 1040-NR), 'ForeignTaxResidenceCountryCd' does not have one of the following values: ["AJ" or "AM" or "AU" or "BB" or "BE" or "BG" or "BO" or "BU" or "CA" or "CE" or "CH" or "CY" or "DA" or "EG" or "EI" or "EN" or "EZ" or "FI" or "FR" or "GG" or "GM" or "IC" or "ID" or "IN" or "IS" or "IT" or "JA" or "JM" or "KG" or "KS" or "KZ" or "LG" or "LH" or "LO" or "LU" or "MD" or "MO" or "MX" or "NL" or "NO" or "NZ" or "PL" or "PO" or "RO" or "RP" or "SF" or "SI" or "SP" or "SW" or "SZ" or "TI" or "TS" or "TU" or "TX" or "UK" or "UP" or "UZ" or "VE"], then Schedule NEC (Form 1040-NR), 'NetCapitalGainOrLossAmt' in 'IncomeTaxRt30UndTrtyRuleGrp' must be zero if an amount is entered.
If the income should be reported on Schedule NEC, the tax return getting this reject will need to be filed in paper form.
Additional Information: