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Note:

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

Enter applications that do not specify purpose on the United States Residency Certification (USRC) Database and issue letter 4064.

Dependencies and Areas of Special Sovereignty

FIPS Code

Akrotiri

AX

American Samoa

AQ

Anguilla

AV

Antarctica

AY

Aruba

AA

Ashmore and Cartier

AT

Baker Island

FQ

Bermuda

BD

Bouvet Island

BV

British Indian Ocean Territory

IO

Cayman Islands

CJ

Christmas Island

KT

Clipperton Island

IP

Cocos (Keeling) Islands

CK

Cook Island

CW

Coral Sea Islands

CR

Dhakelia

DX

Falkland Islands (Islas Malvinas)

FK

Faroe Islands

FO

French Guiana

FG

French Polynesia

FP

French Southern and Antarctic Lands

FS

Gibraltar

GI

Greenland

GL

Guadeloupe (Currently considered part of France)

FR unless GP required by GP

Guam

GQ

Guernsey

GK

Heard Island and McDonald Island

HM

Hong Kong

HK

Howland Island

HQ

Jan Mayen

JN

Jarvis Island

DQ

Jersey

JE

Johnston Atoll

JQ

Kingman Reef

KQ

Macau

MC

Man, Isle of

IM

Martinique (Currently considered part of France)

Use FR unless MB required

Mayotte

MF

Midway Island

MQ

Montserrat

MH

Navassa island

BQ

New Caledonia

NC

Niue

NE

Norfolk Island

NF

Northern Mariana Islands

CQ

Palmyra Atoll

LQ

Paracel Islands

PF

Pitcairn Islands

PC

Puerto Rico

RQ

Reunion (Currently considered part of France)

Use FR unless RE required

Saint Barthelemy

TB

Saint Helena

SH

Saint Pierre and Miquelon

SB

South Georgia and South Sandwich Islands

SX

Spratly Islands

PG

Svalbard

SV

Taiwan

TW

Tokelau

TL

Turks and Caicos Islands

TK

Virgin Islands - U.S.

VQ

Virgin Islands - British

VI

Wake Island

WQ

Wallis and Futuna

WF

Western Sahara

WI

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

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