| Instructions for Form 3520 |
2006 Tax Year |
Instructions for Form 3520 - Additional Material
Country Codes
|
Foreign Country
|
Country Code
|
| Enter on lines 6a and 6b and line 21, columns (a) and (b), the codes from the list
below. |
|
Abu Dubai
|
AE
|
|
Afghanistan
|
AF
|
|
Akrotiri Sovereign Base Area
|
AX
|
|
Aland Island
|
XI
|
|
Albania
|
AL
|
|
Algeria
|
AG
|
|
Andorra
|
AN
|
|
Angola
|
AO
|
|
Anguilla
|
AV
|
|
Antarctic Lands
|
FS
|
|
Antarctica
|
AY
|
|
Antigua
|
AC
|
|
Antigua & Barbuda
|
AC
|
|
Argentina
|
AR
|
|
Armenia
|
AM
|
|
Aruba
|
AA
|
|
Ascension
|
XA
|
|
Ashmore Island
|
AT
|
|
Ashmore & Cartier Islands
|
AT
|
|
Australia
|
AS
|
|
Austria
|
AU
|
|
Azerbaijan
|
AJ
|
|
Azores
|
XZ
|
|
Bahamas
|
BF
|
|
Bahrain
|
BA
|
|
Baker Island
|
FQ
|
|
Balearic Islands
|
SP
|
|
Bangladesh
|
BG
|
|
Barbados
|
BB
|
|
Barbuda
|
AC
|
|
Bassas da India
|
BS
|
|
Belarus
|
BO
|
|
Belgium
|
BE
|
|
Belize
|
BH
|
|
Benin
|
BN
|
|
Bermuda
|
BD
|
|
Bhutan
|
BT
|
|
Bolivia
|
BL
|
|
Bonaire
|
NT
|
|
Bosnia-Herzegovina
|
BK
|
|
Botswana
|
BC
|
|
Bouvet Island
|
BV
|
|
Brazil
|
BR
|
|
British Indian Ocean Territory
|
IO
|
|
British Virgin Islands
|
VI
|
|
Brunei
|
BX
|
|
Bulgaria
|
BU
|
|
Burkina Faso
|
UV
|
|
Burma
|
BM
|
|
Burundi
|
BY
|
|
Caicos Islands
|
TK
|
|
Cambodia
|
CB
|
|
Cameroon
|
CM
|
|
Canada
|
CA
|
|
Canary Islands
|
XY
|
|
Cape Verde
|
CV
|
|
Cartier Island
|
AT
|
|
Cayman Islands
|
CJ
|
|
Central African Republic
|
CT
|
|
Chad
|
CD
|
|
Channel Islands
|
XC
|
|
Chile
|
CI
|
|
China
|
CH
|
|
Christmas Island
|
KT
|
|
Clipperton Islands
|
IP
|
|
Cocos Island
|
CK
|
|
Columbia
|
CO
|
|
Comoros
|
CN
|
|
Congo, Republic of (Brazzaville)
|
CF
|
|
Congo, Democratic Republic of (Kinshasa)
|
CG
|
|
Cook Islands
|
CW
|
|
Coral Sea Islands Territory
|
CR
|
|
Costa Rica
|
CS
|
|
Cote d'Ivoire
|
IV
|
|
Croatia
|
HR
|
|
Cuba
|
CU
|
|
Curacao
|
NT
|
|
Cyprus
|
CY
|
|
Czech Republic
|
EZ
|
|
Dem. People's Rep. of Korea (North)
|
KN
|
|
Dem. Rep. of Congo (Kinshasa)
|
CG
|
|
Denmark
|
DA
|
|
Dhekelia Sovereign Base Area
|
DX
|
|
Djibouti
|
DJ
|
|
Dominica
|
DO
|
|
Dominican Republic
|
DR
|
|
Dubai
|
AE
|
|
East Timor
|
TT
|
|
Ecuador
|
EC
|
|
Egypt
|
EG
|
|
El Salvador
|
ES
|
|
Eleuthera Island
|
BF
|
|
England
|
XE
|
|
Equatorial Guinea
|
EK
|
|
Eritrea
|
ER
|
|
Estonia
|
EN
|
|
Ethiopia
|
ET
|
|
Europa Island
|
EU
|
|
Falkland Islands
|
FK
|
|
Faroe Islands
|
FO
|
|
Fiji
|
FJ
|
|
Finland
|
FI
|
|
France
|
FR
|
|
French Guiana
|
FG
|
|
French Polynesia
|
FP
|
|
French Southern & Antarctic Lands
|
FS
|
|
Futuna
|
WF
|
|
Gabon
|
GB
|
|
Gambia
|
GA
|
|
Gaza Strip
|
GZ
|
|
Georgia
|
GG
|
|
Germany
|
GM
|
|
Ghana
|
GH
|
|
Gibraltar
|
GI
|
|
Glorioso Islands
|
GO
|
|
Great Britain
|
UK
|
|
Greece
|
GR
|
|
Greenland
|
GL
|
|
Grenada
|
GJ
|
|
Grenadines
|
VC
|
|
Guadeloupe
|
GP
|
|
Guatemala
|
GT
|
|
Guernsey
|
GK
|
|
Guinea
|
GV
|
|
Guinea-Bissau
|
PU
|
|
Guyana
|
GY
|
|
Haiti
|
HA
|
|
Heard Island & McDonald Island
|
HM
|
|
Holy See
|
VT
|
|
Honduras
|
HO
|
|
Hong Kong
|
HK
|
|
Howland Island
|
HQ
|
|
Hungary
|
HU
|
|
Iceland
|
IC
|
|
India
|
IN
|
|
Indonesia
|
ID
|
|
Iran
|
IR
|
|
Iraq
|
IZ
|
|
Ireland
|
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
|
KR
|
|
Korea (North)
|
KN
|
|
Korea (South)
|
KS
|
|
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
|
MK
|
|
Madagascar
|
MA
|
|
Malawi
|
MI
|
|
Malaysia
|
MY
|
|
Maldives
|
MV
|
|
Mali
|
ML
|
|
Malta
|
MT
|
|
Martinique
|
MB
|
|
Mauritania
|
MR
|
|
Mauritus
|
MP
|
|
Mayotte
|
MF
|
|
McDonald Island
|
HM
|
|
Mexico
|
MX
|
|
Midway Islands
|
MQ
|
|
Miquelon
|
SB
|
|
Moldova
|
MD
|
|
Monaco
|
MN
|
|
Mongolia
|
MG
|
|
Montenegro
|
MJ
|
|
Montserrat
|
MH
|
|
Morocco
|
MO
|
|
Mozambique
|
MZ
|
|
Myanmar
|
XM
|
|
Namibia
|
WA
|
|
Nauru
|
NR
|
|
Navassa Island
|
BQ
|
|
Nepal
|
NP
|
|
Netherlands
|
NL
|
|
Netherlands Antilles
|
NT
|
|
Nevis
|
SC
|
|
New Caledonia
|
NC
|
|
New Zealand
|
NZ
|
|
Nicaragua
|
NU
|
|
Niger
|
NG
|
|
Nigeria
|
NI
|
|
Niue
|
NE
|
|
Norfolk Island
|
NF
|
|
North Korea
|
KN
|
|
Northern Ireland
|
XN
|
|
Norway
|
NO
|
|
Oman
|
MU
|
|
Other (country not identified elsewhere)
|
XX
|
|
Pakistan
|
PK
|
|
Palmyra Atoll
|
LQ
|
|
Panama
|
PM
|
|
Papua New Guinea
|
PP
|
|
Paracel Islands
|
PF
|
|
Paraguay
|
PA
|
|
Peru
|
PE
|
|
Philippines
|
RP
|
|
Pitcairn Islands
|
PC
|
|
Poland
|
PL
|
|
Portugal
|
PO
|
|
Principe
|
TP
|
|
Qatar
|
QA
|
|
Redonda
|
VI
|
|
Republic of Korea (South)
|
KS
|
|
Republic of Singapore
|
SN
|
|
Reunion
|
RE
|
|
Romania
|
RO
|
|
Russia
|
RS
|
|
Rwanda
|
RW
|
|
Ryukyu Islands
|
JA
|
|
S Georgia Island
|
SX
|
|
S Georgia Island & S Sandwich Island
|
SX
|
|
S Sandwich Island
|
SX
|
|
San Marino
|
SM
|
|
Sao Tome and Principe
|
TP
|
|
Sarawak
|
MY
|
|
Saudi Arabia
|
SA
|
|
Scotland
|
XS
|
|
Senegal
|
SG
|
|
Serbia
|
RB
|
|
Seychelles
|
SE
|
|
Sierra Leone
|
SL
|
|
Singapore
|
SN
|
|
Slovak Republic
|
XR
|
|
Slovakia
|
LO
|
|
Slovenia
|
SI
|
|
Solomon Islands
|
BP
|
|
Somalia
|
SO
|
|
South Africa
|
SF
|
|
South Georgia Island
|
SX
|
|
South Georgia Island & South Sandwich Island
|
SX
|
|
South Korea
|
KS
|
|
South Sandwich Island
|
SX
|
|
Spain
|
SP
|
|
Spratly Islands
|
PG
|
|
Sri Lanka
|
CE
|
|
St. Helena
|
SH
|
|
St. Kitts & Nevis
|
SC
|
|
St. Lucia
|
ST
|
|
St. Miquelon
|
SB
|
|
St. Pierre
|
SB
|
|
St. Pierre & Miquelon
|
SB
|
|
St. Vincent & Grenadines
|
VC
|
|
Sudan
|
SU
|
|
Suriname
|
NS
|
|
Svalbard
|
SV
|
|
Swaziland
|
WZ
|
|
Sweden
|
SW
|
|
Switzerland
|
SZ
|
|
Syria
|
SY
|
|
Taiwan
|
TW
|
|
Tajikistan
|
TI
|
|
Tanzania
|
TZ
|
|
Thailand
|
TH
|
|
The Bahamas
|
BF
|
|
The Gambia
|
GA
|
|
The Netherlands
|
NL
|
|
Togo
|
TO
|
|
Tokelau
|
TL
|
|
Tonga
|
TN
|
|
Tortola
|
VI
|
|
Trinidad and Tobago
|
TD
|
|
Tristan Da Cunha
|
XT
|
|
Tromelin Island
|
TE
|
|
Tunisia
|
TS
|
|
Turkey
|
TU
|
|
Turkmenistan
|
TX
|
|
Turks & Caicos Islands
|
TK
|
|
Tuvalu
|
TV
|
|
Uganda
|
UG
|
|
Ukraine
|
UP
|
|
United Arab Emirates
|
AE
|
|
United Kingdom
|
UK
|
|
Uruguay
|
UY
|
|
Uzbekistan
|
UZ
|
|
Vanuatu
|
NH
|
|
Vatican City
|
VT
|
|
Venezuela
|
VE
|
|
Vietnam
|
VM
|
|
Wake Island
|
WQ
|
|
Wales
|
XW
|
|
Wallis and Futuna
|
WF
|
|
West Bank
|
WE
|
|
Western Sahara
|
WI
|
|
Western Samoa
|
WS
|
|
Windward Island
|
VC
|
|
Yemen
|
YM
|
|
Yugoslavia
|
YI
|
|
Zaire
|
CG
|
|
Zambia
|
ZA
|
|
Zimbabwe
|
ZI
|
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