According to the IRS instructions, we should be able to change Form 990, box M, to the country of incorporation, and it doesn't have to be the same country as the organization's address in box C.
2022 Instructions for Form 990 Return of Organization Exempt From Income Tax
Item M. State of legal domicile. For a corporation, enter the state of incorporation (country of incorporation for a foreign corporation formed outside the United States)
We need to be able to change the country of incorporation in Box M when the country is different than the current address in Box C.