| Select the appropriate code from the following list and enter it in box 16 (country code of
recipient). Also use the following codes to complete box 18 (country code of NQI), if applicable. See the instructions for
box 16 (and box 18, if
applicable) on page 14 before selecting a country code. Note:Countries bolded and italicized are those with which the United States
had entered into an income tax treaty at the time these instructions were printed. |
| 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
1 |
AM |
| Aruba |
AA |
| Ashmore and Cartier Islands
2 |
AT |
| Australia |
AS |
| Austria |
AU |
| Azerbaijan
1 |
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
1 |
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)
2 |
KT |
| Clipperton Island |
IP |
| Cocos (Keeling) Islands
2 |
CK |
| Colombia |
CO |
| Comoros |
CN |
| Congo (Brazzaville) |
CF |
| Congo, Democratic Republic of (Zaire) |
CG |
| Cook Islands |
CW |
| Coral Sea Islands Territory
2 |
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
3 |
FG |
| French Polynesia (Tahiti) |
FP |
| French Southern and Antarctic Lands |
FS |
| Gabon |
GB |
| Gambia, The |
GA |
| Gaza Strip |
GZ |
| Georgia
1 |
GG |
| Germany |
GM |
| Ghana |
GH |
| Gibraltar |
GI |
| Glorioso Islands |
GO |
| Great Britain (United Kingdom) |
UK |
| Greece |
GR |
| Greenland |
GL |
| Grenada (Southern Grenadines) |
GJ |
| Guadeloupe
3 |
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
5 |
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
1 |
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
3 |
MB |
| Mauritania |
MR |
| Mauritius |
MP |
| Mayotte |
MF |
| Mexico |
MX |
| Micronesia, Federated States of |
FM |
| Midway Islands |
MQ |
| Moldova
1 |
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
2 |
NF |
| Northern Ireland
4 |
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
3 |
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
1 |
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
1 |
TX |
| Turks and Caicos Islands |
TK |
| Tuvalu |
TV |
| Uganda |
UG |
| Ukraine |
UP |
| United Arab Emirates |
TC |
| United Kingdom (England, Wales, Scotland, No. Ireland) |
UK |
| Uruguay |
UY |
| Uzbekistan
1 |
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 |
| Yugoslavia (Kosovo, Montenegro, Serbia) |
YO |
| Zaire (Democratic Republic of Congo) |
CG |
| Zambia |
ZA |
| Zimbabwe |
ZI |
| Other Country |
OC |
| Unknown Country |
UC |
