Instructions for Form 1042-S - Notices


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 (and box 18 if applicable), earlier, 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
Afghanistan AF
Akrotiri AX
Albania AL
Algeria AG
American Samoa AQ
Andorra AN
Angola AO
Anguilla AV
Antarctica AY
Antigua and Barbuda AC
Argentina AR
Armenia1 AM
Aruba AA
Ashmore and Cartier Islands2 AT
Australia AS
Austria AU
Azerbaijan1 AJ
Bahamas, The BF
Bahrain BA
Baker Island FQ
Bangladesh BG
Barbados BB
Belarus1 BO
Belgium BE
Belize BH
Benin BN
Bermuda BD
Bhutan BT
Bolivia BL
Bosnia-Herzegovina BK
Botswana BC
Bouvet Island BV
Brazil BR
British Indian Ocean Territory IO
Brunei BX
Bulgaria BU
Burkina Faso UV
Burma BM
Burundi BY
Cambodia CB
Cameroon CM
Canada CA
Cape Verde CV
Cayman Islands CJ
Central African Republic CT
Chad CD
Chile CI
China CH
Christmas Island2 KT
Clipperton Island IP
Cocos (Keeling) Islands2 CK
Colombia CO
Comoros CN
Congo (Brazzaville) CF
Congo, Democratic Republic of (Kinshasa) CG
Cook Islands CW
Coral Sea Islands Territory2 CR
Costa Rica CS
Cote D'Ivoire (Ivory Coast) IV
Croatia HR
Cuba CU
Cyprus CY
Czech Republic EZ
Denmark DA
Dhekelia DX
Djibouti DJ
Dominica DO
Dominican Republic DR
Ecuador EC
Egypt EG
El Salvador ES
Equatorial Guinea EK
Eritrea ER
Estonia EN
Ethiopia ET
Falkland Islands (Islas Malvinas) FK
Faroe Islands FO
Fiji FJ
Finland FI
France FR
French Guiana3 FG
French Polynesia FP
French Southern and Antarctic Lands FS
Gabon GB
Gambia, The GA
Georgia1 GG
Germany GM
Ghana GH
Gibraltar GI
Great Britain (United Kingdom) UK
Greece GR
Greenland GL
Grenada GJ
Guadeloupe3 GP
Guam GQ
Guatemala GT
Guernsey GK
Guinea GV
Guinea-Bissau PU
Guyana GY
Haiti HA
Heard Island and McDonald Islands HM
Holy See VT
Honduras HO
Hong Kong5 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
Kazakhstan KZ
Kenya KE
Kingman Reef KQ
Kiribati KR
Korea, North KN
Korea, South KS
Kosovo KV
Kuwait KU
Kyrgyzstan1 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
Martinique3 MB
Mauritania MR
Mauritius MP
Mayotte MF
Mexico MX
Micronesia, Federated States of FM
Midway Islands MQ
Moldova1 MD
Monaco MN
Mongolia MG
Montenegro MJ
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 Island2 NF
Northern Ireland4 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
Reunion3 RE
Romania RO
Russia RS
Rwanda RW
St. Barthelemy TB
St. Helena SH
St. Kitts (St. Christopher  
and Nevis) SC
St. Lucia ST
St. Martin RN
St. Pierre and Miquelon SB
St. Vincent and the Grenadines VC
Samoa WS
San Marino SM
Sao Tome and Principe TP
Saudi Arabia SA
Senegal SG
Serbia RB
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 SV
Swaziland WZ
Sweden SW
Switzerland SZ
Syria SY
Taiwan TW
Tajikistan1 TI
Tanzania TZ
Thailand TH
Timor-Leste TT
Togo TO
Tokelau TL
Tonga TN
Trinidad and Tobago TD
Tunisia TS
Turkey TU
Turkmenistan1 TX
Turks and Caicos Islands TK
Tuvalu TV
Uganda UG
Ukraine UP
United Arab Emirates AE
United Kingdom (England, Wales, Scotland, No. Ireland) UK
Uruguay UY
Uzbekistan1 UZ
Vanuatu NH
Venezuela VE
Vietnam VM
Virgin Islands (British) VI
Virgin Islands (U.S.) VQ
Wake Island WQ
Wallis and Futuna WF
Western Sahara WI
Yemen YM
Zambia ZA
Zimbabwe ZI
Other Country OC
Unknown Country UC

1 These countries are former Soviet republics that are now covered by the United States treaty with the Commonwealth of Independent States, formerly known as the Union of Soviet Socialist Republics.

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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