Reject Code: F1040NR-047-01
If the 'ForeignTaxResidenceCountryCdf' on Schedule OI (Form 1040-NR) does not contain one of the following values: ["CA," "IN," "KS," or "MX"], then the 'DependentRelationshipCd' in the return must be left blank.
A nonresident individual tax return will receive IRS reject code F1040NR-047-01 when a dependent is claimed on Form 1040-NR, but the taxpayer does not meet the requirements to claim a dependent.
A dependent can only be claimed on Form 1040-NR under the following conditions:
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. (For more information, see here.)
To resolve this reject, remove the dependent(s) from the return and resubmit it.