The sum of Form 1040NR, ['WithholdingTaxAmt' and 'WithholdingTxFrom8805Amt' and 'WithholdingTxFrom8288AAmt' and 'WithholdingTxFrom1042SAmt'] must be less than the sum of the following: ['WagesSalariesAndTipsAmt' and 'TaxableInterestAmt' and 'OrdinaryDividendsAmt' and ('IRADistributionsAmt' or 'TaxableIRAAmt') and ('PensionsAnnuitiesAmt' or 'TotalTaxablePensionsAmt') and 'TreatyTaxExemptUSIncomeAmt' and Schedule 1 (Form 1040), ('UnemploymentCompAmt' and 'TotalOtherIncomeAmt') and all Schedule C (Form 1040), 'TotalGrossReceiptsAmt' and the sum of Schedule NEC (Form1040-NR), 'TotalIncomeAmt' in ['IncomeTaxRt10UndTrtyRuleGrp' and 'IncomeTaxRt15UndTrtyRuleGrp' and 'IncomeTaxRt30UndTrtyRuleGrp' and 'IncomeTaxRtOthUndTrtyRuleGrp' and 'IncomeTaxRtOth2UndTrtyRuleGrp']] unless [(1) Schedule 1 (Form 1040), 'NetFarmProfitLossAmt' has a non-zero value or (2) Schedule D (Form 1040) or Schedule E (Form 1040) or Form 4797 is present in the return].
Possible Cause:
Withholdings from Form 8288-A (related to foreign persons disposing of U.S. property) were reported, but the corresponding income was not included in the return.
✅ Steps to Resolve:
Review Withholdings – Check entries for:
Form 1040-NR: WithholdingTaxAmt, WithholdingTxFrom8805Amt, WithholdingTxFrom8288AAmt, WithholdingTxFrom1042SAmt.
Verify Income Entries – Ensure related income is reported in:
Wages, salaries, and tips
Taxable interest & dividends
IRA distributions, pensions, annuities
Tax-exempt treaty income
Unemployment compensation & other income
Gross receipts from self-employment
Make Corrections – Add any missing income related to reported withholdings in the appropriate section of Form 1040-NR.