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.

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.

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Country	Code	Country	Code	Country	Code	Country	Code
Enter on lines 6a and 6b and line 21, columns (a) and (b), the codes from the list below.
Abu Dhabi	TC	Djibouti	DJ	Kuwait	KU	Ryukyu Islands	JA
Afghanistan	AF	Dominica	DO	Kyrgyzstan	KG	St. Helena (Ascension Island and Tristan de Cunha Island Group) SH
Albania	AL	Dominican Republic	DR	Laos	LA	St. Kitts (St. Christopher and Nevis)	SC
Algeria	AG	Dubai	TC	Latvia	LG	St. Lucia	ST
American Samoa	AQ	Ecuador	EC	Lebanon	LE	St. Pierre and Miquelon	SB
Andorra	AN	Egypt	EG	Lesotho	LT	St. Vincent and the Grenadines (Northern Grenadines)	VC
Angola	AO	Eleuthera Island	BF	Liberia	LI	San Marino	SM
Anguilla	AV	El Salvador	ES	Libya	LY	Sao Tome and Principe	TP
Antarctica	AY	Equatorial Guinea	EK	Liechtenstein	LS	Sarawak	MY
Antigua and Barbuda	AC	Eritrea	ER	Lithuania	LH	Saudi Arabia	SA
Argentina	AR	Estonia	EN	Luxembourg	LU	Senegal	SG
Armenia	AM	Ethiopia	ET	Macau	MC	Serbia	YO
Aruba	AA	Europa Island	EU	Macedonia (former Yugoslav Republic of)	MK	Seychelles	SE
Ashmore and Cartier Islands	AT	Falkland Islands (Islas Malvinas)	FK	Madagascar (Malagasy Republic)	MA	Sierra Leone	SL
Australia	AS	Faroe Islands	FO	Malawi	MI	Singapore	SN
Austria	AU	Fiji	FJ	Malaysia	MY	Slovakia	LO
Azerbaijan	AJ	Finland	FI	Maldives	MV	Slovenia	SI
Azores	PO	France	FR	Mali	ML	Solomon Islands	BP
Bahamas, The	BF	French Guiana	FG	Malta	MT	Somalia	SO
Bahrain	BA	French Polynesia (Tahiti)	FP	Marshall Islands	RM	South Africa	SF
Baker Island	FQ	French Southern and Antarctic Lands	FS	Martinique	MB	South Georgia and the South Sandwich Islands	SX
Balearic Islands (Mallorca, etc.)	SP	Gabon	GB	Mauritania	MR	Spain	SP
Bangladesh	BG	Gambia, The	GA	Mauritius	MP	Spratly Islands	PG
Barbados	BB	Gaza Strip	GZ	Mayotte	MF	Sri Lanka	CE
Bassas da India	BS	Georgia	GG	Mexico	MX	Sudan	SU
Belarus	BO	Germany	GM	Micronesia, Federated States of	FM	Suriname	NS
Belgium	BE	Ghana	GH	Midway Islands	MQ	Svalbard (Spitsbergen)	SV
Belize	BH	Gibraltar	GI	Moldova	MD	Swaziland	WZ
Benin (Dahomey)	BN	Glorioso Islands	GO	Monaco	MN	Sweden	SW
Bermuda	BD	Great Britain (United Kingdom)	UK	Mongolia	MG	Switzerland	SZ
Bhutan	BT	Greece	GR	Montenegro	YO	Syria	SY
Bolivia	BL	Greenland	GL	Montserrat	MH	Taiwan	TW
Bonaire	NT	Grenada (Southern Grenadines)	GJ	Morocco	MO	Tajikistan	TI
Bosnia-Herzegovina	BK	Guadeloupe	GP	Mozambique	MZ	Tanzania	TZ
Botswana	BC	Guam	GQ	Namibia	WA	Thailand	TH
Bouvet Island	BV	Guatemala	GT	Nauru	NR	Togo	TO
Brazil	BR	Guernsey	GK	Navassa Island	BQ	Tokelau	TL
British Indian Ocean Territory	IO	Guinea	GV	Nepal	NP	Tonga	TN
Brunei	BX	Guinea-Bissau	PU	Netherlands	NL	Tortola	VI
Bulgaria	BU	Guyana	GY	Netherlands Antilles	NT	Trinidad and Tobago	TD
Burkina Faso (Upper Volta)	UV	Haiti	HA	New Caledonia	NC	Tromelin Island	TE
Burma	BM	Heard Island and McDonald Islands	HM	New Zealand	NZ	Tunisia	TS
Burundi	BY	Honduras	HO	Nicaragua	NU	Turkey	TU
Cambodia (Kampuchea)	CB	Hong Kong	HK	Niger	NG	Turkmenistan	TX
Cameroon	CM	Howland Island	HQ	Nigeria	NI	Turks and Caicos Islands	TK
Canada	CA	Hungary	HU	Niue	NE	Tuvalu	TV
Canary Islands	SP	Iceland	IC	Norfolk Island	NF	Uganda	UG
Cape Verde	CV	India	IN	Northern Ireland	UK	Ukraine	UP
Cayman Islands	CJ	Indonesia (including Bali, Belitung, Flores, Java, Moluccas, Sumatra, Timor, etc.)	ID	Northern Mariana Islands	CQ	United Arab Emirates	TC
Central African Republic	CT	Iran	IR	Norway	NO	United Kingdom (England, Wales, Scotland, No. Ireland)	UK
Chad	CD	Iraq	IZ	Oman	MU	Uruguay	UY
Chile	CI	Ireland, Republic of (Eire)	EI	Pakistan	PK	Uzbekistan	UZ
China, People's Republic of (including Inner Mongolia, Tibet, and Manchuria)	CH	Isle of Man	IM	Palau	PS	Vanuatu	NH
Christmas Island (Indian Ocean)	KT	Israel	IS	Palmyra Atoll	LQ	Vatican City	VT
Clipperton Island	IP	Italy	IT	Panama	PM	Venezuela	VE
Cocos (Keeling) Islands	CK	Jamaica	JM	Papua New Guinea	PP	Vietnam	VM
Colombia	CO	Jan Mayen	JN	Paracel Islands	PF	Virgin Islands (British)	VI
Comoros	CN	Japan	JA	Paraguay	PA	Virgin Islands (U.S.)	VQ
Congo (Brazzaville)	CF	Jarvis Island	DQ	Peru	PE	Wake Island	WQ
Congo, Democratic Republic of (Zaire)	CG	Jersey	JE	Philippines	RP	Wallis and Futuna	WF
Cook Islands	CW	Johnston Atoll	JQ	Pitcairn Island	PC	West Bank	WE
Coral Sea Islands Territory	CR	Jordan	JO	Poland	PL	Western Sahara	WI
Corsica	VP	Juan de Nova Island	JU	Portugal	PO	Western Samoa	WS
Costa Rica	CS	Kazakhstan	KZ	Puerto Rico	RQ	Windward Islands	VC
Cote D'Ivoire (Ivory Coast)	IV	Kenya	KE	Qatar (Katar)	QA	Yemen (Aden)	YM
Croatia	HR	Kingman Reef	KQ	Redonda	VI	Yogoslavia (Kosovo, Montenegro, Serbia)	YO
Cuba	CU	Kiribati (Gilbert Islands)	KR	Reunion	RE	Zaire (Democratic Republic of Congo)	CG
Curacao	NT	Korea, Democratic People's Republic of (North)	KN	Romania	RO	Zambia	ZA
Cyprus	CY	Korea, Republic of (South)	KS	Russia	RS	Zimbabwe	ZI
Czech Republic	EZ	Kosovo	YO	Rwanda	RW	Other Country	OC
Denmark	DA	Kurile Islands	RS			Unknown Country	UC

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