This error occurs when there is a positive amount at Item D8 (Interest deductions), but no related income is reported.
Check Item D8 in the Main form I, ensure all amounts and descriptions are complete and accurate.
Confirm related income is present at Item D8. There must also be a positive amount at Item 11, Label S or T.
Adjust the form accordingly, either enter the missing income at Item 11, or remove the amount from Item D8 if no related income exists.