Please note that you will not find "USA" as an option to that question. For tax purposes, an individual’s country of residence is the one they have claimed before entering the US. It is determined by local tax law, which can vary from jurisdiction to jurisdiction. Countries will look at a set of factors, such as the number of days of physical presence in that country (in a tax year), the ownership of a home, availability of accommodation, family ties, and financial interests to determine residency. An individual’s country of residence might not be the same as the country of citizenship. Country of citizenship, refers to a country where an individual was born, and has not renounced, or lost their citizenship, and been naturalized (the process by which you are granted citizenship to another country).