Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
In addition, the Privacy Act requires that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.
Our authority to ask for information is sections 6001, 6011, and 6012(a) and their regulations, which require you to file a return or statement with us for any tax for which you are liable. Your response is mandatory under these sections. Section 6109 requires that you provide your social security number or employer identification number on what you file. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, U.S. commonwealths or possessions, and certain foreign governments to carry out their tax laws. We may also disclose this information to Federal and state agencies to enforce Federal nontax criminal laws and to combat terrorism.
Please keep this notice with your records. It may help you if we ask you for other information. If you have any questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.
The time needed to complete and file this form and related schedules will vary depending on individual circumstances. The estimated average times are:
| Recordkeeping
|
42 hr., 34 min.
|
| Learning about the law or the form
|
4 hr., 38 min.
|
| Preparing the form
|
6 hr., 28 min.
|
| Sending the form to the IRS
|
16 min.
|
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send the tax form to this office. Instead, see When and Where To File on page 1.
| Country
Codes |
| Enter on lines 6a and 6b and
line 21, columns (a) and (b), the codes from the list
below. |
| Country |
Code |
| Abu Dhabi |
TC |
| Afghanistan |
AF |
| Albania |
AL |
| Algeria |
AG |
| American Samoa |
AQ |
| Andorra |
AN |
| Angola |
AO |
| Anguilla |
AV |
| Antarctica |
AY |
| Antigua and Barbuda |
AC |
| Argentina |
AR |
| Armenia |
AM |
| Aruba |
AA |
| Ashmore and Cartier Islands |
AT |
| Australia |
AS |
| Austria |
AU |
| Azerbaijan |
AJ |
| Azores |
PO |
| Bahamas, The |
BF |
| Bahrain |
BA |
| Baker Island |
FQ |
| Balearic Islands (Mallorca, etc.)
|
SP |
| Bangladesh |
BG |
| Barbados |
BB |
| Bassas da India |
BS |
| Belarus |
BO |
| Belgium |
BE |
| Belize |
BH |
| Benin (Dahomey) |
BN |
| Bermuda |
BD |
| Bhutan |
BT |
| Bolivia |
BL |
| Bonaire |
NT |
| Bosnia-Herzegovina |
BK |
| Botswana |
BC |
| Bouvet Island |
BV |
| Brazil |
BR |
| British Indian Ocean Territory |
IO |
| Brunei |
BX |
| Bulgaria |
BU |
| Burkina Faso (Upper Volta) |
UV |
| Burma |
BM |
| Burundi |
BY |
| Cambodia (Kampuchea) |
CB |
| Cameroon |
CM |
| Canada |
CA |
| Canary Islands |
SP |
| Cape Verde |
CV |
| Cayman Islands |
CJ |
| Central African Republic |
CT |
| Chad |
CD |
| Chile |
CI |
| China, People's Republic of (including
Inner Mongolia, Tibet, and Manchuria) |
CH |
| Christmas Island (Indian Ocean)
|
KT |
| Clipperton Island |
IP |
| Cocos (Keeling) Islands |
CK |
| Colombia |
CO |
| Comoros |
CN |
| Congo (Brazzaville) |
CF |
| Congo, Democratic Republic of (Zaire)
|
CG |
| Cook Islands |
CW |
| Coral Sea Islands Territory |
CR |
| Corsica |
VP |
| Costa Rica |
CS |
| Cote D'Ivoire (Ivory Coast) |
IV |
| Croatia |
HR |
| Cuba |
CU |
| Curacao |
NT |
| Cyprus |
CY |
| Czech Republic |
EZ |
| Denmark |
DA |
| Djibouti |
DJ |
| Dominica |
DO |
| Dominican Republic |
DR |
| Dubai |
TC |
| East Timor |
TT |
| Ecuador |
EC |
| Egypt |
EG |
| Eleuthera Island |
BF |
| El Salvador |
ES |
| Equatorial Guinea |
EK |
| Eritrea |
ER |
| Estonia |
EN |
| Ethiopia |
ET |
| Europa Island |
EU |
| Falkland Islands (Islas Malvinas)
|
FK |
| Faroe Islands |
FO |
| Fiji |
FJ |
| Finland |
FI |
| France |
FR |
| French Guiana |
FG |
| French Polynesia (Tahiti) |
FP |
| French Southern and Antarctic Lands |
FS |
| Gabon |
GB |
| Gambia, The |
GA |
| Gaza Strip |
GZ |
| Georgia |
GG |
| Germany |
GM |
| Ghana |
GH |
| Gibraltar |
GI |
| Glorioso Islands |
GO |
| Great Britain (United Kingdom)
|
UK |
| Greece |
GR |
| Greenland |
GL |
| Grenada(Southern Grenadines) |
GJ |
| Guadeloupe |
GP |
| Guam |
GQ |
| Guatemala |
GT |
| Guernsey |
GK |
| Guinea |
GV |
| Guinea-Bissau |
PU |
| Guyana |
GY |
| Haiti |
HA |
| Heard Island and McDonald Islands |
HM |
| Honduras |
HO |
| Hong Kong |
HK |
| Howland Island |
HQ |
| Hungary |
HU |
| Iceland |
IC |
| India |
IN |
| Indonesia (including Bali, Belitung,
Flores, Java, Moluccas, Sumatra, Timor, etc.) |
ID |
| Iran |
IR |
| Iraq |
IZ |
| Ireland, Republic of (Eire) |
EI |
| Isle of Man |
IM |
| Israel |
IS |
| Italy |
IT |
| Jamaica |
JM |
| Jan Mayen |
JN |
| Japan |
JA |
| Jarvis Island |
DQ |
| Jersey |
JE |
| Johnston Atoll |
JQ |
| Jordan |
JO |
| Juan de Nova Island |
JU |
| Kazakhstan |
KZ |
| Kenya |
KE |
| Kingman Reef |
KQ |
| Kiribati (Gilbert Islands) |
KR |
| Korea, Democratic People's Republic of
(North) |
KN |
| Korea, Republic of (South) |
KS |
| Kosovo |
YO |
| Kurile Islands |
RS |
| Kuwait |
KU |
| Kyrgyzstan |
KG |
| Laos |
LA |
| Latvia |
LG |
| Lebanon |
LE |
| Lesotho |
LT |
| Liberia |
LI |
| Libya |
LY |
| Liechtenstein |
LS |
| Lithuania |
LH |
| Luxembourg |
LU |
| Macau |
MC |
| Macedonia (former Yugoslav Republic
of) |
MK |
| Madagascar (Malagasy Republic)
|
MA |
| Malawi |
MI |
| Malaysia |
MY |
| Maldives |
MV |
| Mali |
ML |
| Malta |
MT |
| Marshall Islands |
RM |
| Martinique |
MB |
| Mauritania |
MR |
| Mauritius |
MP |
| Mayotte |
MF |
| Mexico |
MX |
| Micronesia, Federated States of |
FM |
| Midway Islands |
MQ |
| Moldova |
MD |
| Monaco |
MN |
| Mongolia |
MG |
| Montenegro |
YO |
| Montserrat |
MH |
| Morocco |
MO |
| Mozambique |
MZ |
| Namibia |
WA |
| Nauru |
NR |
| Navassa Island |
BQ |
| Nepal |
NP |
| Netherlands |
NL |
| Netherlands Antilles |
NT |
| New Caledonia |
NC |
| New Zealand |
NZ |
| Nicaragua |
NU |
| Niger |
NG |
| Nigeria |
NI |
| Niue |
NE |
| Norfolk Island |
NF |
| Northern Ireland |
UK |
| Northern Mariana Islands |
CQ |
| Norway |
NO |
| Oman |
MU |
| Pakistan |
PK |
| Palau |
PS |
| Palmyra Atoll |
LQ |
| Panama |
PM |
| Papua New Guinea |
PP |
| Paracel Islands |
PF |
| Paraguay |
PA |
| Peru |
PE |
| Philippines |
RP |
| Pitcairn Island |
PC |
| Poland |
PL |
| Portugal |
PO |
| Puerto Rico |
RQ |
| Qatar (Katar) |
QA |
| Redonda |
VI |
| Reunion |
RE |
| Romania |
RO |
| Russia |
RS |
| Rwanda |
RW |
| Ryukyu Islands |
JA |
| St. Helena (Ascension Island and Tristan
de Cunha Island Group) |
SH |
| St. Kitts (St. Christopher and Nevis)
|
SC |
| St. Lucia |
ST |
| St. Pierre and Miquelon |
SB |
| St. Vincent and the Grenadines (Northern
Grenadines) |
VC |
| San Marino |
SM |
| Sao Tome and Principe |
TP |
| Sarawak |
MY |
| Saudi Arabia |
SA |
| Senegal |
SG |
| Serbia |
YO |
| Seychelles |
SE |
| Sierra Leone |
SL |
| Singapore |
SN |
| Slovak Republic (Slovakia) |
LO |
| Slovenia |
SI |
| Solomon Islands |
BP |
| Somalia |
SO |
| South Africa |
SF |
| South Georgia and the South Sandwich Islands
|
SX |
| Spain |
SP |
| Spratly Islands |
PG |
| Sri Lanka |
CE |
| Sudan |
SU |
| Suriname |
NS |
| Svalbard (Spitsbergen) |
SV |
| Swaziland |
WZ |
| Sweden |
SW |
| Switzerland |
SZ |
| Syria |
SY |
| Taiwan |
TW |
| Tajikistan |
TI |
| Tanzania |
TZ |
| Thailand |
TH |
| Togo |
TO |
| Tokelau |
TL |
| Tonga |
TN |
| Tortola |
VI |
| Trinidad and Tobago |
TD |
| Tromelin Island |
TE |
| Tunisia |
TS |
| Turkey |
TU |
| Turkmenistan |
TX |
| Turks and Caicos Islands |
TK |
| Tuvalu |
TV |
| Uganda |
UG |
| Ukraine |
UP |
| United Arab Emirates |
TC |
| United Kingdom (England, Wales, Scotland,
No. Ireland) |
UK |
| United States |
US |
| Uruguay |
UY |
| Uzbekistan |
UZ |
| Vanuatu |
NH |
| Vatican City |
VT |
| Venezuela |
VE |
| Vietnam |
VM |
| Virgin Islands (British) |
VI |
| Virgin Islands (U.S.) |
VQ |
| Wake Island |
WQ |
| Wallis and Futuna |
WF |
| West Bank |
WE |
| Western Sahara |
WI |
| Western Samoa |
WS |
| Windward Islands |
VC |
| Yemen (Aden) |
YM |
| Yogoslavia (Kosovo, Montenegro, Serbia)
|
YO |
| Zaire (Democratic Republic of Congo)
|
CG |
| Zambia |
ZA |
| Zimbabwe |
ZI |
| Other Countries |
OC |
| Unknown Country |
UC |
Previous | First
Instructions Index | 2002 Tax Help Archives | Tax Help Archives | Home
