Reject Code: F1040NR-047-01
If Schedule OI (Form 1040-NR), 'ForeignTaxREesidencecountryCdf' 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.
A nonresident individual tax return will receive IRS reject code F1040NR-047-01 when a dependent has been claimed on Form 1040-NR but the taxpayer doesn't meet the requirements to claim a dependent.
A dependent can only be claimed on Form 1040-NR in these scenarios:
- The taxpayer is a U.S. national.
- The taxpayer is a resident of Canada, Mexico, or South Korea.
- The taxpayer is a student or business apprentice eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. (See here for more info.)
To resolve this reject, remove the dependent(s) and resubmit the return.
Additional Information: