https://gcc.gnu.org/bugzilla/show_bug.cgi?id=101084

anlauf at gcc dot gnu.org changed:

           What    |Removed                     |Added
----------------------------------------------------------------------------
     Ever confirmed|0                           |1
   Target Milestone|---                         |10.4
   Last reconfirmed|                            |2021-06-15
           Priority|P3                          |P4
             Status|UNCONFIRMED                 |NEW
                 CC|                            |anlauf at gcc dot gnu.org

--- Comment #1 from anlauf at gcc dot gnu.org ---
Confirmed.

Untested fix:

diff --git a/gcc/fortran/io.c b/gcc/fortran/io.c
index 40cd76eb585..fc97df79eca 100644
--- a/gcc/fortran/io.c
+++ b/gcc/fortran/io.c
@@ -1763,7 +1763,7 @@ resolve_tag_format (gfc_expr *e)
   if (e->ts.type != BT_CHARACTER)
     {
       if (e->ts.type == BT_DERIVED || e->ts.type == BT_CLASS
-         || e->ts.type == BT_VOID)
+         || e->ts.type == BT_VOID || e->ts.type == BT_UNKNOWN)
        {
          gfc_error ("Non-character non-Hollerith in FORMAT tag at %L",
                     &e->where);

This would give:

pr101084-z1.f90:3:8:

    3 |    print int(a)
      |        1
Error: Non-character non-Hollerith in FORMAT tag at (1)

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