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

This is actually more common than you might think for digital nomads! The key distinction here is between citizenship and tax residency. For Schedule OI (Form 1040-NR), the IRS wants to know where you're considered a tax resident, not just your citizenship. If you truly don't qualify as a tax resident anywhere under each country's specific rules (which is possible but rare), you should enter the country that issued your passport in the residence field. In your case, that would be Brazil. Then in Part 1, Question L, make sure to explain your situation - that you're a citizen of Brazil but currently don't qualify as a tax resident in any country due to your continuous travel pattern. The IRS won't reject your return for this reason, but they might request additional information to verify your status. Make sure you keep good records of your travel dates and locations to support your position if questioned.

I was in a similar situation last year and found the perfect solution with taxr.ai (https://taxr.ai). Their system specifically handles nonresident tax situations including the Schedule OI dilemma you're describing. I was traveling between 6 countries and technically wasn't a tax resident anywhere, and their AI was able to analyze my travel history and determine exactly how to complete the form correctly. The best part was that they provided documentation explaining the legal reasoning behind their recommendation, which I kept in case of questions from the IRS. You upload your passport stamps/travel history and they map everything out to show you don't qualify as a tax resident in any specific jurisdiction.

Just wanted to update after trying taxr.ai that someone recommended above. It was exactly what I needed for my situation! I uploaded my travel history and their system analyzed my residency status across all the countries I visited. Turns out I did technically qualify as a tax resident in Thailand for part of the year because of their specific rules (which I had no idea about). The report they generated showed exactly how to fill out Schedule OI correctly, and they even provided a supplemental letter explaining my unusual residency situation that I can include with my return. Definitely worth it for peace of mind on this complicated issue.

If you're having trouble getting clarity on this issue, you might want to try Claimyr (https://claimyr.com). I was completely stuck with a similar international tax residency question and couldn't get through to the IRS for weeks. Claimyr got me connected to an IRS agent in under 20 minutes who specialized in international tax issues. The agent confirmed that I should list my country of citizenship on Schedule OI but include a statement explaining my lack of tax residency. You can see how their system works here: https://youtu.be/_kiP6q8DX5c. It saved me hours of frustration and hold music!

I have to eat my words about Claimyr. After posting my skeptical comment, I decided to try it anyway out of desperation. I had literally spent 3+ hours on hold with the IRS just last week trying to get clarity on my Schedule OI situation (citizen of UK but living on a boat most of the year). I was connected to an IRS agent in about 15 minutes, and they actually knew what they were talking about! The agent confirmed I should list my country of citizenship on the form and include a statement explaining my unique living situation. They also gave me the direct fax number for their international department to send my supporting documentation. Problem solved in one phone call!

I think the reason this is confusing is that the form is asking for your country of RESIDENCE not your country of TAX RESIDENCE. Those are potentially different things. Your residence could be where you have your permanent home or spend most of your time, even if you're not considered a tax resident there under their specific rules. If you have a place you consider "home base" even if you're only there a few weeks a year, that's probably what you should list. If you truly have no home base, then listing your citizenship country is the fallback option.

I worked at H&R Block for 5 years and saw this exact situation multiple times with digital nomads. Here's the practical solution we always used: 1. Put your country of citizenship in the residence field 2. In Part I, Question L, check "Yes" for "Did you file a U.S. income tax return for any prior year?" 3. Then in the explanation line, write "Citizen of [COUNTRY] with no current tax residence in any country due to continuous travel" This approach never triggered any issues or audits for our clients. The IRS understands that some people fall into this gap of not having a tax residence anywhere.

I went through this exact same situation two years ago as a digital nomad with German citizenship but no tax residency anywhere. After a lot of research and consultation with a tax professional, here's what worked for me: I listed Germany (my citizenship country) on Schedule OI and included a brief statement in Part I explaining that while I'm a German citizen, I don't meet Germany's tax residency requirements due to spending less than 183 days there annually and maintaining no permanent address. The key is being able to demonstrate that you genuinely don't qualify as a tax resident anywhere under each country's specific rules. I kept detailed records of my travel dates and locations, plus documentation showing I didn't maintain a permanent home anywhere. My return was processed without any issues, and I never received any follow-up questions from the IRS. The important thing is to be honest and accurate - if you truly don't have tax residency anywhere, the IRS understands this is a legitimate situation for modern digital nomads.

I've been dealing with this exact issue as a U.S. citizen living abroad without a clear tax residency. After consulting with an international tax attorney, here's what I learned: The IRS is primarily concerned with ensuring you're not trying to avoid reporting income or claiming false treaty benefits. For Schedule OI, if you genuinely don't qualify as a tax resident anywhere, you should: 1. List your country of citizenship in the residence field 2. In the additional information section, clearly state your situation: "U.S. citizen with no current tax residency in any country due to continuous international travel" 3. Be prepared to substantiate this claim with travel records if requested The attorney emphasized that this is becoming increasingly common with remote work trends, and the IRS has guidance for handling these "stateless for tax purposes" situations. What matters most is that you can demonstrate you're not artificially avoiding tax obligations in any country. One important note: even if you're not a tax resident anywhere, you still need to comply with U.S. tax obligations as a citizen, including FBAR and FATCA reporting if applicable. The Foreign Earned Income Exclusion might also apply to reduce your U.S. tax liability on foreign-sourced income.