Instructions for Form 1118 - Notices
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Foreign Country and U.S. Possession Codes
Enter the following codes in the appropriate columns as requested in Schedule A, Schedule C, Schedule D, and Schedule E.
| 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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
Yugoslavia (Kosovo, Montenegro, Serbia) |
|
YO
|
|
Zaire (Democratic Republic of Congo) |
|
CG
|
|
Zambia
|
|
ZA
|
|
Zimbabwe
|
|
ZI
|
|
Other Country
|
|
OC
|
|
Unknown Country
|
|
UC
|
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.
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.
The time needed to complete and file this form and related schedules will vary depending on individual circumstances. The
estimated average times
are:
| Form |
Recordkeeping |
Learning about the law
or the form |
Preparing and sending
the form to the IRS |
|
1118
|
93 hr., 16 min.
|
18 hr., 32 min.
|
22 hr., 4 min.
|
|
|
Sch. I (Form 1118)
|
9 hr., 19 min.
|
1 hr.
|
1 hr., 11 min.
|
|
|
Sch. J (Form 1118)
|
89 hr., 26 min.
|
1 hr., 17 min.
|
2 hr., 48 min.
|
|
If you have comments concerning the accuracy of these time estimates or suggestions for making this form and related schedules
simpler, we would be
happy to hear from you. See the instructions for the tax return with which this form is filed.
