If I had no gross income but still need to file as a nonresident, do I really send only Schedule OI and an exclusion list?
I am from Japan and had a year where my U.S.-connected activity created filing questions but no gross income after the relevant exclusions. My adviser said I may still need a Form 1040-NR filing, but not the normal full set of schedules. Instead, he mentioned sending Schedule OI and a list of the exclusions claimed.
That feels too minimal, so I want to make sure it is a real IRS procedure and not just a preparer shortcut. If the instructions truly allow a reduced filing package in a no-gross-income year, I want to understand exactly what the return is expected to contain.
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