In TaxSlayer Pro, a nonresident tax return claiming dependents may show this diagnostic error:
When Form 1040-NR is selected, and the taxpayer is not a resident of Mexico, Canada, South Korea, or India, dependent exemptions cannot be claimed on the return.
Per the Instructions for Form 1040-NR, dependent exemptions cannot be claimed by a nonresident taxpayer unless they are a resident of Mexico, Canada, and in some instances South Korea or India.
"Only U.S. nationals and residents of Canada and Mexico can claim a dependent on the same terms as U.S. citizens. Residents of South Korea and students or business apprentices from India who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may claim dependents on the more limited terms described in chapter 5 of Pub. 519. No other person filing a Form 1040-NR can claim a qualifying dependent."
The tax return for a taxpayer not meeting the above criteria cannot be electronically filed unless the dependents are removed.
To remove the dependents, from the Main Menu of the tax return (Form 1040-NR) select:
- Personal Information
- Dependents & Qualifying Children - Delete each dependent displayed in the menu.
If the nonresident taxpayer is a resident of Mexico, Canada, South Korea or India, from the Main Menu of the tax return (Form 1040-NR) select:
- Personal Information
- Other Categories
- 1040NR Other Information
- Country Claiming Residence for Tax Purposes - Select Mexico, Canada, South Korea, or India, as appropriate.
Additional Information: