MI - Rejection of Nonresident Dependent e-Filing for Tax Refund

Error Message: MI-1040 line 10 (Adjusted Gross Income) must equal
Schedule NR line 14, column A.
Rule Number: 14

Error Message: When filing as non- or part-year resident,
MI-1040 line 15 (Exemption Allowance) must be equal to
Schedule NR line 19.
Rule Number: 26

When EF Messages 14 and 26 are both present -

1. A dependent nonresident of MI must paper-file when
   1. filing for a refund of MI taxes withheld
   2. with an Adjusted Gross Income below the $1,500 threshold at which filing is required.
2. Otherwise,
   1. verify that the MI Schedule NR is being filed
   2. and that the allowance amounts match on both the MI Schedule NR and the MI-1040.