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Dependencies and Areas of Special Sovereignty

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

The following chart shows Federal Information Processing Standard (FIPS) codes for Dependencies and Areas of Special Sovereignty. Use these codes when processing certification requests when the applicant specifies one of these dependencies.

When the dependency's FIPS code is not valid, contact the P&A analyst.

The U.S. does not have treaties with dependencies. Therefore, an applicant for a certification for a dependency must provide an explanation on Form 8802, Line 9, Purpose for Certification, as to why certification is being requested.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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