1040-US ELF: Error Code IND-049-01

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Error Code IND-049-01: Tax returns from the U.S. Possessions of American Samoa, Guam, U.S. Virgin Islands and the Commonwealth of the Northern Mariana Islands may not be electronically filed.

Tax returns from the U.S. Possessions of American Samoa, Guam, US Virgin Islands, and the Commonwealth of the Northern Mariana Islands may not be electronically filed per IRS e-File specifications. The return will need to be filed on paper.  To file the return on paper, refer to 1040 - US ELF:  Form 8948 - Paper Filing Exceptions.

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