Country Codes Canada ...... CA Heard Island and McDonald HM Cape Verde ...... CV Islands ...... Use the codes from the following list to Cayman Islands ...... CJ Holy See ...... VT Honduras ...... HO complete boxes 12f (Withholding agent’ Central African Republic . . . . . CT 3 country code), 13b (Recipient’s country Chad ...... CD Hong Kong ...... HK code), and box 15f (Intermediary or Flow‐ Chile ...... CI Howland Island ...... HQ China ...... CH through’ s country code), if applicable. See 2 Hungary ...... HU the instructions for boxes 12f, 13b, and 15f in Christmas Island ...... KT Iceland ...... IC Clipperton Island ...... IP the 2016 instructions for Form 1042‐S before 2 India ...... IN selecting a country code. Cocos (Keeling) Islands ...... CK Indonesia ...... ID Note. Countries bolded and italicized are Colombia ...... CO Iran ...... IR those with which the United States had Comoros ...... CN Iraq ...... IZ entered into an income tax treaty at the time Congo (Brazzaville) ...... CF Ireland ...... EI these instructions were printed. Enter “OC” Congo (Kinshasa) ...... CG Israel ...... IS Cook Islands ...... CW Italy ...... IT (other country) only when the country of 2 residence does not appear on the list. If the Coral Sea Islands ...... CR . withholding agent is a U.S. withholding agent, leave box 12f, Withholding agent’s country code, blank. If the recipient is unknown, leave box 13b, Costa Rica ...... Jamaica ...... JM Recipient’s country code, blank. Cote 'Ivoire (Ivory Coast) . . . . IV Jan Mayen ...... JN

Country Code Croatia ...... HR Japan ...... JA Cuba ...... CU Jarvis Island ...... DQ Afghanistan ...... AF Curacao ...... UC Jersey ...... JE Akrotiri ...... AX Cyprus ...... CY Johnston Atoll ...... JQ Albania ...... AL Czech Republic ...... EZ Jordan ...... JO Algeria ...... AG Denmark ...... DA Kazakhstan ...... KZ American Samoa ...... AQ Dhekelia ...... DX Kenya ...... KE Andorra ...... AN Djibouti ...... DJ Kingman Reef ...... KQ Angola ...... AO Dominica ...... DO Kiribati ...... KR Anguilla ...... AV Dominican Republic ...... DR Korea, Democratic People's Antarctica ...... AY East Timor ...... TT Republic of (North) ...... KN Antigua & Barbuda ...... AC Ecuador ...... EC Korea, Republic of (South) . . . . Argentina ...... AR 1 Egypt ...... EG Kosovo ...... KV Armenia ...... AM El Salvador ...... Kuwait ...... KU Aruba ...... AA 1 Ashmore and Cartier Islands2 . . AT Equatorial Guinea ...... EK Kyrgyzstan ...... KG Australia ...... AS Eritrea ...... ER Laos ...... LA Austria ...... AU Estonia ...... EN Latvia ...... LG 1 Ethiopia ...... ET Lebanon ...... LE Azerbaijan ...... AJ Falkland Islands (Islas Malvinas) FK Lesotho ...... LT Bahamas ...... BF Faroe Islands ...... FO Liberia ...... LI Bahrain ...... BA Federated States of Micronesia FM Libya ...... LY Baker Island ...... FQ Fiji ...... FJ Liechtenstein ...... Bangladesh ...... BG Finland ...... FI Lithuania ...... LH Barbados ...... BB France ...... FR Luxembourg ...... LU Belarus ...... BO French Polynesia ...... FP Macau ...... MC Belgium ...... BE French Southern and Antarctic Macedonia ...... MK Belize ...... BH Lands ...... FS Madagascar ...... MA Benin ...... BN Bermuda ...... BD Gabon ...... GB Malawi ...... MI The Gambia ...... GA Bhutan ...... BT 1 Malaysia ...... MY Bolivia ...... BL Georgia ...... GG Maldives ...... MV Bosnia‐Herzegovina ...... BK Germany ...... GM Mali ...... ML Ghana ...... GH Malta ...... MT Botswana ...... BC Gibraltar ...... GI Man, Isle of ...... IM Bouvet Island ...... BV Greece ...... GR Marshall Islands ...... RM Brazil ...... BR Greenland ...... GL Mauritania ...... MR British Indian Ocean Territory. . IO Grenada ...... GJ Mauritius ...... MP British Virgin Islands ...... VI Brunei ...... BX Guam ...... GQ Mexico ...... MX Midway Islands ...... MQ Bulgaria ...... BU Guatemala ...... GT Burkina Faso ...... UV Guernsey ...... GK Moldova ...... MD Burma ...... BM Guinea ...... GV Monaco ...... MN Guinea‐Bissau ...... PU Mongolia ...... MG Burundi ...... BY Guyana ...... GY Montenegro ...... MJ Cambodia ...... CB Haiti ...... HA Montserrat ...... MH Cameroon ...... CM Country Codes for Form 1042‐S (2016) Morocco ...... MO Mozambique ...... MZ St. Vincent and the Grenadines . . VC Namibia ...... WA Sudan ...... SU Nauru ...... NR Suriname ...... Navassa Island ...... BQ Svalbard ...... SV Nepal ...... NP Swaziland ...... WZ Netherlands ...... NL Sweden ...... SW New Caledonia ...... NC Switzerland ...... SZ New Zealand ...... NZ Syria ...... SY Nicaragua ...... NU Taiwan ...... TW Niger ...... NG Tajikistan1 ...... TI Nigeria ...... NI Tanzania ...... TZ Niue ...... NE Thailand ...... TH Norfolk Island2 ...... NF Togo ...... TO Northern Mariana Islands . . . . CQ Tokelau ...... TL Norway ...... NO Tonga ...... TN Oman ...... MU Trinidad and Tobago ...... TD Pakistan ...... PK Tunisia ...... TS Palau ...... Turkey ...... TU Palmyra Atoll ...... LQ Turkmenistan1 ...... TX Panama ...... PM Turks and Caicos Islands . . . . . TK Papua‐New Guinea ...... PP Tuvalu ...... TV Paracel Islands ...... PF Uganda ...... UG Paraguay ...... PA Ukraine ...... UP Peru ...... PE United Arab Emirates ...... AE Philippines ...... RP United Kingdom (England, Pitcairn Islands ...... PC Northern Ireland, Scotland, Poland ...... PL and Wales) ...... UK Portugal ...... PO Uruguay ...... UY Puerto Rico ...... RQ Uzbekistan1 ...... UZ Qatar ...... QA Vanuatu ...... NH Romania ...... RO Venezuela ...... VE . Vietnam ...... VM Russia ...... RS Virgin Islands ...... VQ Rwanda ...... RW Wake Island ...... WQ Saint Barthelemy ...... TB Wallis and Futuna ...... WF Saint Martin ...... RN Western Sahara ...... WI Samoa ...... WS Yemen (Aden) ...... YM San Marino ...... SM Zambia ...... ZA Sao Tome and Principe ...... TP Zimbabwe ...... ZI Saudi Arabia ...... SA Other Country ...... OC Senegal ...... SG 1 These countries are former Soviet republics Serbia ...... RI that are now covered by the United States Seychelles ...... SE treaty with the Commonwealth of Sierra Leone ...... SL Independent States, formerly known as the Singapore ...... SN Union of Soviet Socialist Republics. Sint Maarten ...... NN 2 These countries are covered under the Slovakia ...... LO United States treaty with Australia. Slovenia ...... SI 3 Hong Kong is not covered under the United Solomon Islands ...... BP States treaty with China. Somalia ...... SO South Africa ...... SF South Georgia and the South Sandwich Islands ...... SX South Sudan ...... OD Spain ...... SP Spratly Islands ...... PG Sri Lanka ...... CE St. Helena, Ascension and Tristan da Cunha ...... SH St. Kitts and Nevis ...... SC St. Lucia Island ...... ST St. Pierre and Miquelon...... SB

Country Codes for Form 1042‐S (2016)