How to complete Schedule OI (Form 1040-NR) if I'm not a tax resident of any country?

This is actually an interesting situation! Schedule OI (Form 1040-NR) is specifically for nonresident aliens, but you mentioned you're a US citizen. US citizens generally don't file Form 1040-NR - they file regular Form 1040, regardless of where they live. As a US citizen, you're required to file US taxes on your worldwide income no matter where you live. The fact that you're a digital nomad doesn't change your filing obligations to the US. You should be filing Form 1040, not 1040-NR. If you've been outside the US for that long, you might qualify for Foreign Earned Income Exclusion (Form 2555) which could exclude up to $120,000 (for 2025 tax year) of your foreign earned income from US taxation. You might also look into Foreign Tax Credits if you've paid taxes in other countries.

I ran into a similar situation last year with Schedule OI. What helped me was using taxr.ai (https://taxr.ai) to analyze my documents and situation. I uploaded my previous returns and travel history, and their AI provided specific guidance on how to handle the "no tax residency" situation. The system analyzed the Schedule OI instructions and found the proper way to document my status. It also highlighted the potential audit triggers for my specific situation and gave me customized recommendations for documentation I should keep on hand to support my filing. Saved me hours of research and probably prevented some major headaches!

Guys! Just wanted to update after trying taxr.ai from that earlier recommendation. I was super hesitant but figured I had nothing to lose. Uploaded my documents and travel logs yesterday and wow - the system actually provided a detailed analysis of my specific situation! For Schedule OI, they advised me to list my citizenship country (Brazil) but then add "(no current tax residency)" in the tax residency field, along with attaching Form 8275 (Disclosure Statement) with a detailed explanation of my digital nomad status. They even provided template language for the disclosure that cited relevant tax treaties and IRS guidance. What really impressed me was how they explained the specific factors the IRS considers when evaluating these unusual residency situations. Now I actually feel confident about filing instead of anxious!

For anyone dealing with this 1040-NR Schedule OI issue, I also faced major problems trying to get clarity from the IRS directly. Called them 8 times and kept getting disconnected or receiving contradictory info each time. Finally used Claimyr (https://claimyr.com) and got through to an actual IRS tax specialist in about 20 minutes. You can see how it works here: https://youtu.be/_kiP6q8DX5c. The agent confirmed I should list my citizenship country on Schedule OI and then write "No current tax residency - digital nomad" in the tax residency field. They also recommended attaching a statement explaining the situation. Was totally worth it to get official confirmation instead of just guessing and hoping for the best. The peace of mind alone was worth it!

OK I need to apologize to everyone here. I was pretty skeptical about both services mentioned in this thread, but I was desperate enough to try Claimyr after getting nowhere with the IRS on my own. Got connected to an IRS international tax specialist in about 15 minutes (honestly shocked it worked). The agent confirmed that for Schedule OI when you have no tax residency, you should: 1. List your country of citizenship 2. For tax residency, indicate "None - see attached statement" 3. Include a detailed statement explaining your travel pattern and why you don't qualify as a tax resident anywhere The agent said they see digital nomad cases more frequently now and there's no specific field designed for this situation, but what matters is being truthful and providing clear documentation. They even gave me their ID number to reference in case of questions. Sometimes being wrong feels pretty good! Sorry for the skepticism.

Another thing to consider for Schedule OI - make sure you're tracking your days in the US very carefully! Even if you don't have tax residency anywhere, if you spend too many days in the US (generally 183 days or more under the substantial presence test), you could be considered a US resident for tax purposes. I know several digital nomads who accidentally triggered US tax residency by not tracking their days properly. The calculations get complicated because the test looks at days over a 3-year period with different weightings.

When I filed my 1040-NR with a similar situation, I made sure to keep extensive documentation of my travels. Take screenshots of flight confirmations, keep hotel receipts, and maintain a spreadsheet with entry/exit dates for each country. The IRS seems to be paying more attention to these "nowhere" tax residents, and if you get flagged for review, having that documentation ready will save you a lot of trouble.

I faced this exact same issue with tax software! Most consumer programs like TurboTax aren't designed for these edge cases. I ended up using FreeTaxUSA for my 1040-NR filing - it's more flexible and actually allows you to leave the tax residency field blank or enter custom text. For Schedule OI specifically, I wrote "None - Digital Nomad Status" in the tax residency field and attached Form 8275 (Disclosure Statement) explaining my situation in detail. The key is being completely transparent about your circumstances and providing documentation. Pro tip: If you do get questioned later, having a travel log with exact dates, flight records, and accommodation receipts makes everything much smoother. I use a simple spreadsheet that tracks country, entry date, exit date, and days spent - takes 2 minutes to update but could save hours of headache later!