Note:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
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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