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Foreign Country Code Listing for Modernized e-File (MeF) for Tax Years 2009, 2010, and 2011.

Country Code Country Name Comment AF AX Akrotiri Country name has been updated. AL Albania AG AQ American AN AO AV AY AC and Barbuda AR AM AA AT Ashmore and Cartier AS AU Austria AJ BF Bahamas BA FQ Baker Country name has been updated. BG BB BO Belarus BE Belgium BH BN BD BT BL BK Bosnia-Herzegovina BC BV BR IO British Indian VI British BX BU Bulgaria UV BM Burma BY CB CM CA CV CJ CT Central African CD CI Country Code Country Name Comment CH KT Island IP CK Cocos (Keeling) Islands CO CN CF Congo () CG Congo () Country name has been updated. CW CR Islands CS Rica IV Cote D'Ivoire () HR Croatia CU UC Curacao Country name and code have been added. CY EZ DA DX Dhekelia Country name has been updated. DJ DO DR TT East EC EG ES EK Equatorial ER EN Estonia ET FK (Islas Malvinas) FO FM Federated States of FJ FI Finland FR FP French FS French Southern and GB GA Gambia GG GM GH GI GR Greece GL GJ GQ GT GK Country Code Country Name Comment GV Guinea PU Guinea- GY HA HM Heard Island and McDonald Islands VT HO HK HQ HU IC IN ID IR IZ EI Ireland IS IT JM JN JA DQ JE JQ Johnston JO KZ KE KQ KR KN , Democratic People's Republic of (North) KS Korea, Republic of (South) KV Kosovo Country name and code have been added. KU KG LA LG Latvia LE LT LY LS Liechtenstein LH Lithuania LU MC MK Macedonia MA MI MV ML Country Code Country Name Comment MT IM Man, Isle of RM MR MP MF MX MQ Midway Islands MD Moldova MN MG MJ Montenegro MH MO MZ NR BQ NP NL NC NZ NU NG NI NE NF CQ Northern NO MU OC Other Country PK PS LQ PM PP - PF PA PE RP PC Islands PL Poland PO RQ QA RO Romania RS RW TB Saint Barthelemy Country name and code have been added. RN Country name and code have been added. Country Code Country Name Comment WS Samoa SM TP Sao Tome and Principe SA SG RI SE SL SN NN Country name and code have been added. LO SI Slovenia BP SO SF South SX and the South Sandwich Islands SP PG Spratly Islands CE SH St. Helena SC St. Kitts and ST St. Lucia Island SB St. Pierre and Miquelon VC St. Vincent and the Grenadines SU NS SV WZ Swaziland SW SZ Switzerland SY TW TI Country name has been updated. TZ TH TO TL TN TD Trinidad and TS TU TX TK TV UG UP Ukraine AE UK (, , , and ) UY Country Code Country Name Comment UZ NH VE VM VQ Virgin Islands WQ WF WI Western YM (Aden) ZA ZI

Notes: gained their after the requirements to update the efileTypes.xsd schema were submitted. "OC" for Other Country can be used until the schema can be updated for TY2012.

The following countries were removed for TY2011: Aland Island, Ascension, , British Columbia, Corsica, Grenadines, , Netherlands , and