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Instructions for Form 1042-S 2006 Tax Year

Instructions for Form 1042-S - Additional Material


Country Codes

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 on page 16 (and box 18 on page 16, if applicable) 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, Montengro, Serbia) YO
Zaire (Democratic Republic of Congo) CG
Zambia ZA
Zimbabwe ZI
Other Country OC
Unknown Country UC

1 These countries are parties to the United States treaty with the Commonwealth of Independent States.

2 These countries are covered under the United States treaty with Australia.

3 These countries are covered under the United States treaty with France.

4 Northern Ireland is covered under the United States treaty with the United Kingdom.

5 Hong Kong is not covered under the United States treaty with China.

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