Filing a 1040NR for a UK resident. Business profits are exempt from taxation because he doesn't have a permanent establishment in the U.S. per Article 7 of the treaty. I get 2 critical diagnostics 1) "For efile purposes, if Schedule OI, Line L, Income Exempt From Tax contains the tax treaty article '7' for United Kingdom then the corresponding exempt income must not be greater than the sum of gross income on all Forms 1042-S containing an income code of '17' plus the sum of all box 1 wages from all Forms W-2." This doesn't make sense because there is no income reported on 1042-S and not tax was withheld from his profits. 2) "At least one of the following fields must be present on an e-file return: total Income, adjusted gross income, tax on income, total credits, total tax or total payments." So do I need to paper file this return since there are none of these items present? The return is simply to report income tax is exempt by treaty.