- 126.96.36.199 Taxpayer Advocate Service (TAS)
- 188.8.131.52 General Disclosure Guidelines
- 184.108.40.206 Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
- 220.127.116.11 Form 8233 - INTLWebApps Database
- 18.104.22.168 Getting Started - Accessing Form 8233 Database
- Exhibit 21.8.6-1 Tax Treaties Currently in Force
- Exhibit 21.8.6-2 Country Code List
August 19, 2015
(1) This transmits revised IRM 21.8.6, International, Exemptions from U.S. Withholding (Form 8233).
(1) Editorial changes have been made throughout the IRM.
(2) IRM 22.214.171.124 Clarified the bottom "if" box in paragraph one. Revised paragraphs three, four and eight and removed paragraph five based on Counsel comments.
(3) IRM 126.96.36.199.1(1) Removed the exception for Canadian students based on Counsel comment.
(4) IRM 188.8.131.52.2 Removed the entire subsection, renumbered the rest of the IRM
(5) IRM 184.108.40.206.2.1(1) Revised the first and fourth bullet based on Counsel comments.
(6) IRM 220.127.116.11.2.2(2) Added Chile and Taiwan to the list of Visa waiver countries based on Counsel Comment.
(7) IPU 14U1667 issued 12-10-2014 IRM 18.104.22.168.1.1 Clarified paragraph 8.
Kevin M Morehead
Acting Director, Accounts Management
Wage and investment Division
Refer taxpayers to the Taxpayer Advocate Service (TAS) (see IRM Part 13, Taxpayer Advocate Service), when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Case Criteria ), and you cannot resolve the taxpayer’s issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours, as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer’s issue. Do not refer these cases to TAS, unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 22.214.171.124, Same-Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures. Preparation instructions for the Form 911 are available on the Form and in IRM 126.96.36.199, Taxpayer Advocate Service (TAS) Guidelines.
The National Taxpayer Advocate has reached agreements with the Commissioners of the Wage & Investment (W&I) Division, Small Business & Self-employed (SB/SE) Division, Tax Exempt Government Entities (TE/GE) Division, Criminal Investigation (CI), Appeals, and Large Business & International (LB&I) Division, that outline procedures and responsibilities for the processing of TAS casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs). The SLAs are located at http://tas.web.irs.gov/policy/sla/default.aspx.
When referring cases to TAS, keep in mind that TAS employees do not have the delegated authority to make international adjustments. For more information about TAS’s delegated authorities, see IRM 13.1.4, TAS Authorities.
For taxpayers who prefer to contact TAS directly, provide toll-free number 1-877-777-4778. Publication 1546, Taxpayer Advocate Service – Your Voice at the IRS, provides phone and address information for each Taxpayer Advocate Service office.
IRC § 6103 establishes the taxpayer's (T/P's) return and return information must be confidential, except as authorized by the Internal Revenue Code. You must be sure that you provide correct information to the correct T/P or authorized representative. Check the Integrated Data Retrieval System (IDRS) Command Code (CC) CFINK for the Power of Attorney (POA).
IRC § 7213, IRC § 7213A, and IRC § 7431 provide criminal penalties and civil remedies to ensure that T/P's returns and return information remain confidential.
For more information, refer to IRM 188.8.131.52, General Disclosure Guidelines and for full discussions, refer to IRM 11.3, Disclosure of Official Information.
For information on Submission Processing Policy on the use of FAX and Signature Stamps, refer to IRM 184.108.40.206.8, Use of FAX for Taxpayer Submissions.
IRC § 1441 provides for withholding of tax on payments to nonresident aliens. Treasury Regulation 1.1441-4(b)(2) mandates using Form 8233 (or an acceptable substitute) by a nonresident alien who is claiming exemption from withholding of income tax on compensation for independent or dependent personal services performed in the United States because of an applicable provision in a tax treaty y, as follows:
If taxpayer (TP) is a nonresident alien individual who is receiving... Then, if the TP is the beneficial owner of that income, use this form to claim... Compensation for independent personal services performed in the United States A tax treaty withholding exemption for part or all of that compensation and/or to claim the daily personal exemption amount. Compensation for dependent personal services performed in the United States A tax treaty withholding exemption for part or all of that compensation.
Do not use Form 8233 to claim the daily personal exemption amount.
Non-compensatory scholarship or fellowship income and personal service income (including compensatory scholarship or fellowship income) from the same withholding agent A tax treaty withholding exemption for part or all of both types of income.
Do not use Form 8233:
If the TP is beneficial owner who is... Instead, use... Receiving compensation for dependent personal services performed in the United States and is not claiming a tax treaty withholding exemption for that compensation Form W-4, Employee's Withholding Allowance Certificate Receiving non-compensatory scholarship or fellowship income and is not receiving any personal services income from the same withholding agent Form W-8 BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding or, if elected by the withholding agent, Form W-4 for the non-compensatory scholarship or fellowship income Claiming only foreign status or treaty benefits with respect to income that is not compensation for personal services Form W-8 BEN
Form 8233 is valid for only one (1) year. Form 8233 must be filed annually by the nonresident alien (foreign student, trainee, teacher, researcher, etc.) who remains in the United States for more than one year, and is receiving compensation for independent and dependent personal services. Form 8233 must be filed with each withholding agent and generally with respect to each type of income. Return for prior year Form 8233 requests.
The beneficial owner of the income gives Form 8233 to the withholding agent. The withholding agent shall determine the accurateness of the Form and, if satisfied, accept the Form by completing and signing the certification in Part IV of the Form. Within 5 days thereafter, the withholding agent shall forward one copy of the Form to the IRS
Form 8233 can be faxed to Philadelphia Accounts Management Campus (PAMC) at 267-941-1365.
Do not accept any Form 8233 with a revision date prior to March 2009.
The Form 8233 is processed at the Philadelphia Campus. If the Form 8233 is received in other locations, issue letter 86c to the withholding agent, prepare Form 3210, Document Transmittal, and transship the Form 8233 and its attachments to:
U.S. Certification Clerical
2970 Market St.
Philadelphia PA 19104
The withholding agent has to wait a minimum of ten (10) days before starting to withhold tax at the treaty rate (if any) reflected on the Form 8233 submitted by the foreign person. If the IRS rejects Form 8233 after the minimum 10 day waiting period, then the withholding agent, after having been informed by the IRS in writing, must withhold tax at the statutory rate of 30%. After expiration of the ten 10 day period, the withholding agent may rely on the form retroactive to the date of the first payment covered by the certificate
Use the postmark date of the envelope as the IRS received date. If no postmark date is available, or if the envelope contains a Meter date, then use the withholding agent signature date (plus 1 day) from the Certification part of Form 8233 (e.g., if the signature date is 03/22/2015, then the received date is 03/23/2015).
A Form 8233 that is either incorrect or incomplete is rejected and sent back to the withholding agent with IDRS "C" Letter 3383. Upon receipt of the Letter 3383C and Form 8233, the withholding agent is responsible to begin withholding at the 30% statutory rate. This means the withholding agent must withhold tax on any payments made to the foreign person, both now and in the future, or until a corrected Form 8233 is received and approved by the IRS.
Box accurate Form 8233’s with a control number and send to the Federal Record Center (Job No. N1-58-98-8, item 1) for storage. They are destroyed when 6 years old.
Tax Examiners use Table 2 of Publication 901, U.S. Tax Treaties or Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities for tax treaty information and Publication 519, U.S. Tax Guide for Aliens, Appendix A and B for attachment requirements. The daily personal exemption amount is calculated by taking the exemption amount and dividing it by the number of days in the year (365, or 366 in a leap year).
Form 8233 Revision (3/2009) – The following list amplifies certain exceptions for lines 6 and 8.
Line 6 - No visa serial number is required on Line 6. Line 6 must contain the visa type (e.g. F-1).
A resident of Canada or Mexico with a Border Crossing Card, or a foreign person with a Permanent Visa Waiver can leave Line 6 "blank" or write "NONE" in Line 6.
Line 8 - If the TP is claiming a treaty benefit that is determined by reference to more than one "Date of Arrival," enter the earlier "Date of Arrival." For example, the TP is currently claiming treaty benefits (as a teacher or a researcher) under Article 19 of the tax treaty between the United States and Japan. The TP previously claimed treaty benefits (as a student) under Article 20 of that treaty. Under Article 22 of that treaty, the combination of consecutive exemptions under Articles 19 and 20 may not extend beyond 5 tax years from the date of the individual's arrival. Enter on Line 8, the date the TP entered the U.S. as a student.
The following nonresident aliens are required to attach a sheet with a statement to Form 8233 to claim a tax treaty withholding exemption for compensation for dependent personal services. The format and contents are contained in Pub 519. For newly ratified treaties, the nonresident aliens must attach a statement in a format similar to those contained in Pub 519.
Rev. Proc. 2005-44 obsoleted Rev. Proc. 93-22, Rev. Proc. 87-9, and Rev. Proc. 87-8 because many of those treaties have been updated or replaced and, as a consequence, these revenue procedures are no longer correct.
The following groups of people are not required to write their passport number on Line 7b of Form 8233:
American Indians born in Canada.
The following list includes examples of visa exempt persons. If a filer is exempt from needing a Visa, they can write "None" on line 6 of Form 8233:
Canadian nationals, unless seeking to be admitted in the E,K, V, or S categories
Canadian "landed immigrants" who have a "common nationality" with Canadian nationals (generally, those from British Commonwealth countries)
Aliens with a residence in Bermuda who have "common nationality" with British subjects in Bermuda
American Indians born in Canada having at least 50% blood of the American Indian race.
A Bahamian national, or a British subject who has his or her residence in the Bahamas
British subjects who have residence in, and arrive directly from, the Cayman Islands or the Turks and Caicos Islands with a current certificate from the Clerk of Court located in those islands indicating no criminal record
Natives and residents of the Trust Territory of the Pacific Islands who are proceeding in direct transit to the United States.
The following contains a list of people exempt for "B" purposes. If a filer is exempt from needing a Visa, they can write None on line 6 of Form 8233.
Canadian "landed immigrants" not covered by the "common nationality" rule, with a BCC strictly for B-1 or B-2 purposes. See IRM 220.127.116.11.2.1
Mexican nationals with a BCC strictly for B-1 or B-2 purpose
The following is a list countries that qualify for the visa waiver program.
The following is a list of people exempt from a visa for a limited purpose. If a filer is exempt from needing a Visa, they can write None on line 6 of Form 8233.
Alien members of the U.S. armed forces, but only pursuant to their military duties
Aliens entering pursuant to the International Boundary and Water Commission Treaty
Armed services personnel entering the United States pursuant to an individual or collective movement order issued by an appropriate agency under the Agreement between the parties to the North Atlantic Treaty Organization (NATO) regarding the Status of their Forces
Personnel attached to an allied headquarters in the United States who belong to the armed forces of a member government of NATO and who enter the United States in connection with their official duties
Foreign government officials in transit through the U.S., provided they are in possession of a valid unexpired visa and a travel document which is valid for entry into a foreign country
Aliens proceeding in immediate and continuous transit through the United States under contracts entered into between transportation lines and the Attorney General (nationals of some countries are barred from this category)
British, French or Netherlands nationals, or nationals of Barbados, Grenada, Jamaica, or Trinidad and Tobago who have residence in British, French, or Netherlands territory located in the Caribbean, or a residence in Barbados, Grenada, Jamaica or Trinidad and Tobago, provided such nationals are proceeding to the United States as agricultural workers
Nationals of the British Virgin Islands who are proceeding to the United States Virgin Islands
An alien who is well and favorably known at the consular office, who has previously been issued a non-immigrant visa which has since expired, who is embarking on a direct journey to the United States under emergent circumstances, and who has obtained a waiver of the visa requirement by joint action of consular officers and immigration officers abroad
An alien who is in active duty as a member of the armed forces of a foreign country which is making a friendly call in the U.S. under advance arrangements made with the military authorities of the U.S.
A non-immigrant who satisfies to the district director of the USCIS in charge of the port entry, after consultation with the concurrence by the director of the visa office of the State Department, that, because of an unforeseen emergency, he was unable to obtain the required documents
In this database, multiple users can simultaneously enter Form 8233. The data records in this database are held in retention for six years before being purged.
Two computer generated letters were created for this program. These letters are the 4070 (CG) and 4071 (CG) letters. Letter 4070 (CG) is the approval letter and Letter 4071 (CG) is the Checklist Rejection letter. These letters are systemically generated when the form has been saved and will show at the bottom of the summary screen. They are labeled Accepted Letter and Rejected Letter. Upon completion of input, the appropriate letter will be highlighted. The computer will auto-fill the "Withholding Agent's name, address, city, state, zip, Taxpayer Identification Number (TIN), Non-Resident Alien's Name, TIN, Tax Year, and the IRS employee's (User's) contact information."
Each record contains certain required fields, which if not present, are displayed to the user after the form has been saved. Unless the user is able to immediately correct the field, Form 8233 is rejected. The following checks are initiated upon depressing the save button and will only be seen on the summary screen:
Identifies all empty "must be present fields."
Enters the current date in the reject date field or the accept date field.
Assigns a 10 digit Control number. The 10 digit number begins with the 4 digit tax year and an ascending 6 digit number (e.g. 2014000001).
Currently, all users who are accessing Form 8233 have the same class which can allow users to create, search and update Form 8233. All users can look up the Country table and Visa table. No user can change constant tables. If different levels of user privileges are needed, contact your manager.
The 8233 data entry screen is divided into 5 sections. The 5 sections are as follows:
Section 1 contains the fields for Part I.
Section 2 contains the fields for Part II.
Section 3 contains the fields for Part III and Part IV.
Section 4 contains user WIthholding Agent Information.
Section 5 contains the confirmation page.
Once Form 8233 has been processed, it must be recorded in the INTLWebApps database. Continue to report your time under Function 710 Program 38700.
INTLWebApps is a web based application. No restriction is related to a users PC. Any IRS approved web browser can be used to access the application within the IRS network.
Users can apply for access via OL5081. His/her manager must approve the access first. INTLWebApps access can be obtained after the application administrators approve it.
The Info Connect session can be found at http://mem0201vpf00030.tcc.irs.gov:7007/INTLWebApps
To gain access to the database using the On-line 5081 process the user must select INTLWebApps with supplemental Form 8233.
If your contact information is not in the database you will not be able to sign on at all. The information in this section is now "Read Only" in the new database. You are added to the database once your 5081 has been approved. These fields are located at the top of the screen once you sign into the database.
Form 8233: Once you log on by default you are on the 8233 input page.
Support Files: These files are "read only" .
My Profile: Here you can add your user information and change your password.
Logout: This is where you log out of the system.
To begin input of the Form 8233, select new
Tax Year - This is a drop down menu and the format for this field is "YYYY" . The valid characters are numeric (0-9).
The drop down box for this field is preset with the current tax year, and can be changed to the previous tax year or the next tax year
SSN/ITIN (Part 1, Line 2) The valid characters are numeric (0-9). The hyphens will auto generate upon entry. This field must be completed.
Enter the SSN or ITIN identified on the Form 8233. If the applicant has neither an SSN nor an ITIN he or she can attach a copy of their completed Form W-7 or Form SS-5. Enter 111111112 as an identification number when the tax identification number has not been received by the applicant.
Foreign TIN - (Part I, Line 3) – This is a 20 position field. The valid characters are alpha (az), numeric (0-9), hypen (-), or a space. This field is not required.
Last Name - (Part I, Line 1) – This is a 40 position field. The valid characters are alpha (a-z). This field must be completed.
First Name - (Part I, Line 1) – This is a 40 position field. The valid characters are alpha (a-z). This field must be completed.
Permanent Residence Address (foreign) - (Part I, Line 4) –The permanent residence address consists of two lines (no P.O. Box allowed). Each line or field accepts up to 40 characters. The valid characters are alpha (a-z), numeric (0-9), period (.), apostrophe ('), slash (/), percent in lieu of in care of (%), pound (#), and "blank space" . Only one line (field) must be completed.
City ( foreign): The City field is a 40 position field. The valid characters are alphas (a-z). This field must be completed. Enter the foreign city name here (omitting this will cause a field validation error).
Province Name - The Province name is a 40 position field. The valid characters are alphas (a-z), numeric (0-9), period (.), slash (/), hyphen (-), apostrophe ('), and "blank" . This field is not required for a U.S. address.
Country Name - The country name is a 40 position field that is accessible by a drop down menu. This field must be completed, if the State Code field is blank.
Postal/ Code - The Postal code is a 10 position field. The valid characters are numeric (0-9) and alphas (a-z). Enter the foreign postal code here.
U. S. Address - (Part I, Line 5) – The U. S. Address consists of two lines (no P.O. Box allowed). Each line or field accepts up to 40 characters . The valid characters are alphas (a-z), numeric (0-9), period (.), apostrophe ('), slash (/), percent in lieu of in care of (%), pound (#), and "blank space" . This field must be completed.
City - The City field is a 40 position field. The valid characters are alphas (a-z). This field must be completed.
State Code - The State Code is a 2-position field a drop down menu with the 2 digit State Code is available for use. This field must be completed.
ZIP Code - The ZIP code is a 10 position field. The valid characters are numeric (0-9). This field must be completed. This ZIP Code field cannot have less than 5 characters.
Visa Type - (Part I, Line 6) – This field must be completed. A drop down menu listing all the visa types is available for use.
Country Issuing Passport - (Part I, Line 7a) – This field must be completed. This field is accessible by a drop down menu.
Passport # - (Part I, Line 7b) – This is a 20 position field. The valid characters are alphas (a-z) and numeric (0-9). This field must be completed.
Date of Arrival - (Part I, Line 8) – This field must be completed. Enter the date of arrival in MM/DD/YYYY format. The valid characters are numeric 0-9.
Current Non-Immigrant Status - (Part I, Line 9a) – This is a 20 position field. This field must be completed. The valid characters are alphas (a-z) and numeric (0-9).
Current Non-Immigrant Status Expires - (Part I, Line 9b) – This field must be completed, unless the non-immigrant enters "DS" in this field. If "DS" is entered, then skip to the " Duration of Status" radio button. Otherwise, enter the date that the current non-immigrant status expires in MM/DD/YYYY format.
Duration of Status? - If the non-immigrant does not enter a date in Part I, Line 9b, check the box.
Is Part I Line 10 checked? - If a non-immigrant checks the box on line 10, put a check in the box.
Is statement attached? - (Part I, Line 10 cont’d) – If there is an additional statement attached, check the box.
This field must be answered "YES" if a check mark appears in Part I, Line 10.
Description of Personal Services - (Part II, Line 11a) – This field must be completed. A drop down menu listing the most commonly used descriptions of the services performed is available for use. However, if the description of personal services doesn't appear in the drop down menu, then select "other services" . When the OTHER Services option is selected from the drop down list, the user must enter the description of the services performed in the field identified as Other Services. If the "OTHER services" selection is not selected, then the Other services field is disabled and the cursor will move to the next field.
Other services - This is a 200 position field which is disabled whenever the description in the "Description of Personal Services" field is not set to "other."
Anticipated Compensation To Be Paid - (Part II, Line 11b) – This is a 12 position field (dollars only). The valid characters are numeric (0-9). This field must be completed.
Tax Treaty Article for Exempt Compensation - (Part II, Line 12A) – This field must be completed. A drop down menu listing the Tax Treaty Article number has been built into this menu for easy selection.
Amount of Compensation Exempt by Tax Treaty - (Part II, Line 12b) – This is a 12-position field (dollars only). The valid characters are numeric (0-9). The exemption amount cannot be greater than the "Anticipated Compensation" amount. This field must be completed if a Tax Treaty Article is cited.
This field will not accept an entry without a Tax Treaty Article citation present in the previous field.
Country of Permanent Residence - This field must be completed. The country name in this field must also be cited in the "Tax Treaty Article for Exempt Compensation" field above.
Scholarship or Fellowship Amount - (Part II, Line 13a) - This is a 12-position field (dollars only). The valid characters are numeric (0-9).
Tax Treaty Article for Exempt Scholar/Fellowship Income - (Part II, Line 13b) – This field must be present if a significant entry appears in the Scholarship or Fellowship Amount (PART II, LINE 13a) field. A drop down menu listing the Tax Treaty Article number has been built into this menu for easy selection.
Scholarship or Fellowship Amount Exempt by Tax Treaty - (Part II, Line 13c) - This is a 12 position field (dollars only). This field must be present if a significant entry appears in the Scholarship or Fellowship Amount (Part II, Line 13a) field. The valid characters are numeric (0-9). The exemption amount cannot be greater than the "Scholarship or Fellowship Amount" amount.
This field will not accept an entry without a Tax Treaty Article citation present in the previous field.
Supporting Facts - (Part II, Line 14) – This is a 200 position field. The valid characters are alphas(a-z), numeric (0–9), and symbols (apostrophe ('), slash (/), percent in lieu of in care of (%), pound (#)). This field must be completed when an entry is present in any of the following lines: 12a, 12b, 12c, 13a, 13b, or 13c. Otherwise, this field plus the next four fields are disabled.
# of Personal Exemptions - (Part II, Line 15) – This is a 4 position field. The valid characters are numeric (0-9). This is not a required field.
# of Days this year performing service in U.S. - (Part II, Line 16) - This is a 3 position field. The valid characters are 001 thru 366. This is not a required field.
Daily Personal exemption Amount - (Part II, Line 17) - This is a 12 position field (dollars and cents). The valid characters are numeric (0-9). This is not a required field.
Total Daily Personal exemption Amount - (Part II, Line 18) - This is a 12 position field (dollars and cents), which may or may not be present. The valid characters are numeric (0-9). This field cannot be less than the daily personal exemption amount.
"Part III:" Certification of Beneficial Owner -If the non immigrant signed Part III Certification, check the box.
"Part IV:" Withholding Agent Certification - If the withholding agent signed Part IV Withholding Agent Acceptance and Certification, then check the box.
EIN - (Part IV) - This is a 9 position field. The valid characters are numeric (0-9). Once the EIN is input, the corresponding information is populated into the next 6 fields.
Withholding Agent Name - (Part IV) – This is a 50 position field. This field must be completed. The valid characters are alphas (a-z), numeric (0-9) and symbols.
U. S. Address - The address is a 40 position field. Two lines have been provided for the address. This field must be completed. The valid characters are alphas (a-z) and numeric (0-9).
City, State, Zip Code - The city is a 40 position field. The state is a 2 position field accessible from the drop down menu. These fields must be completed. The valid characters are alphas (a-z). The U. S. ZIP code is a 10 position. The valid characters are numeric (0-9). This field cannot have less than five characters.
If the address provided is a foreign address, leave this field blank.
Telephone # - (Part IV) - This is a 10 position field. The valid characters are numeric (0-9). This field is not a required field.
After the form has been saved, copy the control number onto the upper right corner of the Form 8233. Enter your SEID and date of input on the bottom of the form.
To access Edit Mode, click Search/Edit. Enter your search criteria when prompted. There are four options:
Beneficial Owner Name
Once you have input your desired selection, click the appropriate coordinating button to access your document.
Locate your document
If then There are errors that can be corrected correct the errors and save the document There are errors that cannot be corrected, or the Form 8233 is incomplete. Return Form 8233, along with the 3383c letter, to the withholding agent. Extreme care must be taken to ensure that only the material relative to the taxpayer(s) to which the correspondence is addressed is enclosed in the envelope. See IRM 18.104.22.168.26, Breaches of Personally Identifiable Information (PII) Caused by Manual Stuffing Errors
You must click "update" to save your changes.
While in Edit Mode, you will also be able to print. To print, first locate your document using the procedures above. Then click the "Print" arrow and the summary screen will display. Once on the summary screen displays, you can print the summary screen.
|Country Name||Country Name||Country Name|
|Bermuda (limited benefits IRC § 274(h)(6) )||Italy||Slovak Republic|
|China, People's Republic of||Kazakhstan||Spain|
|Commonwealth of Independent States*||Korea, Republic of||Sri Lanka (1/1/04 - 9/1/04 for other taxes and taxes withheld at source)|
|Egypt||Malta||Trinidad & Tobago|
|Germany||New Zealand||United Kingdom|
*The U.S. - U.S.S.R. income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.
|Foreign Country||Country Code|
|Akrotiri Sovereign Base Area||AX|
|Antigua & Barbuda||AC|
|Ashmore & Cartier Islands||AT|
|Bassas da India||BS|
|British Indian Ocean Territory||IO|
|British Virgin Islands||VI|
|Central African Republic||CT|
|Congo, Republic of (Brazzaville)||CF|
|Congo, Democratic Republic of (Kinshasa)||CG|
|Coral Sea Islands Territory||CR|
|Democratic People's Republic of Korea (North)||KN|
|Democratic Republic of Congo (Kinshasa)||CG|
|Dhekelia Sovereign Base Area||DX|
|French Southern & Antarctic Lands||FS|
|Heard Island & McDonald Island||HM|
|Isle of Man||IM|
|Juan de Nova Island||JU|
|Other (country not identified elsewhere)||XX|
|Papua New Guinea||PP|
|Republic of Korea (South)||KS|
|Republic of Singapore||SN|
|S Georgia Island||SX|
|S Georgia Island & S Sandwich Island||SX|
|S Sandwich Island||SX|
|Sao Tome and Principe||TP|
|South Georgia Island||SX|
|South Georgia Island & South Sandwich Island||SX|
|South Sandwich Island||SX|
|St. Kitts & Nevis||SC|
|St. Pierre & Miquelon||SB|
|St. Vincent & Grenadines||VC|
|Trinidad and Tobago||TD|
|Tristan Da Cunha||XT|
|Turks & Caicos Islands||TK|
|United Arab Emirates||AE|
|Wallis and Futuna||WF|