How to fill out Schedule OI for dual-status alien tax return with 1040NR

For a dual-status alien filing Form 1040NR with Schedule OI, you should only list the foreign country where you claimed tax residency for the non-resident portion of the year. The question on Schedule OI is specifically asking about your foreign tax residency claim, not your US residency status. Since Form 1040NR covers the non-resident period of your tax year, you would only list "CANADA" (or whatever your foreign country is) on Schedule OI. The IRS already knows about your US residency from your dual-status return declaration, so you don't need to list "US" on the Schedule OI. Make sure you're properly documenting the exact dates of your residency change in your dual-status statement that should accompany your return. That clarifies when you became a US resident or ceased being one during the tax year.

I went through this exact situation last year and was pulling my hair out trying to figure it out! I eventually found https://taxr.ai which literally saved my dual-status filing. I uploaded my immigration documents and previous returns, and it identified exactly how to fill out Schedule OI correctly. For my situation (moved from Australia to US mid-year), it advised me to ONLY list "Australia" on Schedule OI since the 1040NR form is specifically for the non-resident portion. The system explained that listing both countries would create confusion since Schedule OI is specifically asking about foreign tax residency claims. Their document analysis also caught an issue with my substantial presence calculation that would have caused problems later. Definitely worth checking out if you're dealing with complex international tax situations.

Just wanted to update that I tried taxr.ai after seeing it mentioned here. Super helpful for my dual-status nightmare! I uploaded my visa documents, travel history, and income statements from both countries. The analysis confirmed I should only list my home country (Japan) on Schedule OI, not both Japan and US. But the real value came from how it sorted my income sources between the two returns - it caught that I needed to report my foreign investment income differently during my resident vs. non-resident periods. My regular tax software completely missed this! It also explained exactly how to handle tax treaty benefits during my dual-status period, which saved me over $3,000. Definitely recommend if you're dealing with international tax complexities.

I had to file dual-status returns for the past 3 years and trying to get answers from the IRS was impossible - was on hold for HOURS multiple times and never got through. I finally found https://claimyr.com which got me connected to an actual IRS representative in about 15 minutes! You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The IRS agent confirmed that for Schedule OI on Form 1040NR, you only list the foreign country where you claimed tax residency during the non-resident portion of the year. She explained that since the 1040NR only covers your non-resident period, the Schedule OI question is specifically about that period, even though it asks about "during the tax year." Seriously, trying to get through to the IRS directly was such a waste of time before using this service.

I take back what I said about Claimyr. I was extremely skeptical but tried it yesterday out of desperation for my dual-status alien question. Was connected to an IRS agent in about 20 minutes after spending WEEKS trying to get through on my own. The IRS agent confirmed that for Schedule OI, you should ONLY list your foreign country of residence (not both US and foreign) since the 1040NR only covers your non-resident period. She also explained that I needed to attach a statement clearly indicating the exact date my residency status changed. What really helped was being connected to someone in the international tax department who actually understood dual-status returns. Previous times I managed to get through, I got representatives who weren't familiar with these complex situations. This saved me hours of frustration!

Something important that hasn't been mentioned yet: If you're using tax software for your dual-status return, be very careful! Most mainstream tax software doesn't handle dual-status returns well. For my dual-status year, TurboTax completely messed up my Schedule OI and tried to list both countries. I had to abandon the software and prepare the return manually. For Schedule OI specifically, only list your foreign country (not the US) since Form 1040NR is specifically for the non-resident portion of your tax year. Also remember that with dual-status, you generally can't file jointly with a spouse, can't claim the standard deduction on your 1040NR (only on the 1040 portion if applicable), and have special rules for exemptions. It's honestly worth consulting a tax professional who specializes in international taxation.

One more thing to consider for your Schedule OI question: your answer should align with any tax treaties that might apply between the US and your home country. Some treaties have specific provisions for dual-status taxpayers. For example, if you're claiming any treaty benefits on your return, your declared residency on Schedule OI becomes even more important as it establishes which treaty benefits you can claim. This is especially relevant if you have income types specifically covered by treaties (like certain investment income, pensions, etc.).

Just wanted to add my experience as someone who went through this exact situation last year. For Schedule OI on your 1040NR, you should definitely only list your foreign country (Canada in your case), not both countries. The form is specifically asking about your foreign tax residency claim during the period covered by the 1040NR. What really helped me was understanding that even though you're a dual-status alien for the entire tax year, each form (1040 and 1040NR) covers a specific period. The Schedule OI attached to your 1040NR only relates to the non-resident portion of your year, so you're only declaring your foreign residency for that period. Also, make sure you're consistent across all your forms - if you claim Canadian residency on Schedule OI, that should align with any treaty benefits you might be claiming and your dual-status statement. The IRS looks for consistency across all these documents. One tip: keep detailed records of your exact residency change date and any supporting documentation (visa approvals, entry/exit stamps, etc.) in case the IRS has questions later. Dual-status returns do get more scrutiny than typical returns.

I just went through this exact same situation a few months ago and can confirm what others have said - you should only list "CANADA" on Schedule OI, not both countries. The key insight that helped me was realizing that even though the question asks about "during the tax year," it's specifically in the context of Form 1040NR which only covers your non-resident period. One thing I'd add that hasn't been mentioned yet - make sure you're also consistent with how you handle your Canadian tax obligations during that period. If you're claiming Canadian residency on Schedule OI, you'll likely need to file a Canadian tax return as well and potentially deal with foreign tax credits to avoid double taxation. Also, when you prepare your dual-status statement, be very specific about the exact date your status changed. I used the date I met the substantial presence test, and included a brief calculation showing how I arrived at that date. The IRS appreciates documentation that shows you've done your homework on the residency determination. Good luck with your filing - dual-status returns are definitely tricky the first time, but once you understand the logic behind separating the two periods, it becomes much clearer!

This is such a helpful thread! I'm in a similar dual-status situation (moved from UK to US mid-2024) and was getting completely different advice from different sources. The consensus here about only listing your foreign country (Canada) on Schedule OI makes total sense now - the form is specifically asking about your foreign tax residency claim for the period covered by 1040NR, not your entire tax year status. What I found most valuable in this discussion is the emphasis on consistency across all forms and the importance of proper documentation. I've been keeping detailed records of my entry dates and visa timeline, but I hadn't thought about including a summary of my substantial presence test calculation in the dual-status statement. One follow-up question for the group - has anyone dealt with state tax implications for dual-status returns? I'm wondering if state residency determination follows the same logic as federal, or if there are additional complications when you've moved between states and countries in the same tax year. Thanks to everyone who shared their experiences - this thread probably saved me from making some costly mistakes!