Note:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
The United States-Russia income tax treaty is suspended for all taxes withheld at source and in respect of other taxes as of August 16, 2024. If an applicant is requesting a Form 6166 for a tax period ending before August 16, 2024, a Form 6166 can be issued for Russia indicating the proper tax period(s).
Non-Treaty Countries
Code
Afghanistan
AF
Albania
AL
Algeria
AG
Andorra
AN
Angola
AO
Antigua and Barbuda
AC
Argentina
AR
Bahamas
BF
Bahrain
BA
Belize
BH
Benin
BN
Bhutan
BT
Bolivia
BL
Bosnia and Herzegovina
BK
Botswana
BC
Brazil
BR
Brunei
BX
Burkina Faso
UV
Burma
BM
Burundi
BY
Cambodia
CB
Cameroon
CM
Cape Verde
CV
Central African Republic
CT
Chad
CD
Colombia
CO
Comoros
CN
Congo (Brazzaville)
CF
Congo (Kinshasa)
CG
Costa Rica
CS
Cote d'Ivoire (Ivory Coast)
IV
Croatia
HR
Cuba
CU
Djibouti
DJ
Dominica
DO
Dominican Republic
DR
East Timor
TT
Ecuador
EC
El Salvador
ES
Equatorial Guinea
EK
Eritrea
ER
Ethiopia
ET
Eswatini
SZ
Fiji
FJ
Gabon
GB
Gambia
GA
Ghana
GH
Grenada
GJ
Guatemala
GT
Guinea
GV
Guinea-Bissau
PU
Guyana
GY
Haiti
HA
Holy See
VT
Honduras
HO
Iran
IR
Iraq
IZ
Jordan
JO
Kenya
KE
Kiribati
KR
Korea, North
KN
Kuwait
KU
Laos
LA
Lebanon
LE
Lesotho
LT
Liberia
LI
Libya
LY
Liechtenstein
LS
Macedonia
MK
Madagascar
MA
Malawi
MI
Malaysia
MY
Maldives
MV
Mali
ML
Marshall Islands
RM
Mauritania
MR
Mauritius
MP
Micronesia
FM
Monaco
MN
Mongolia
MG
Montenegro
MJ
Mozambique
MZ
Namibia
WA
Nauru
NR
Nepal
NP
Nicaragua
NU
Niger
NG
Nigeria
NI
Oman
MU
Palau
PS
Panama
PM
Papua New Guinea
PP
Paraguay
PA
Peru
PE
Qatar
QA
Rwanda
RW
Saint Kitts and Nevis
SC
Saint Lucia
ST
Saint Vincent and the Grenadines
VC
Samoa
WS
San Marino
SM
Sao Tome and Principe
TP
Saudi Arabia
SA
Senegal
SG
Serbia
RI
Seychelles
SE
Sierra Leone
SL
Singapore
SN
Solomon Island
BP
Somalia
SO
South Sudan
SS
Suriname
NS
Syria
SY
Tanzania
TZ
Togo
TO
Timor-Leste
TL
Tonga
TN
Tuvalu
TV
Uganda
UG
United Arab Emirates
AE
Uruguay
UY
Vanuatu
NH
Vietnam
VM
Yemen
YM
Zambia
ZA
Zimbabwe
ZI
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