|
Armenia (USSR*)
|
AM
|
|
Australia
|
AS
|
|
Austria
|
AU
|
|
Azerbaijan (USSR*)
|
AJ
|
|
Barbados
|
BB
|
|
Belgium
|
BE
|
|
Belarus (USSR*)
|
BO
|
|
Canada
|
CA
|
|
China
|
CH
|
|
Cyprus
|
CY
|
|
Czech Republic
|
EZ
|
|
Denmark
|
DA
|
|
Egypt
|
EG
|
|
Estonia
|
EN
|
|
Finland
|
FI
|
|
France
|
FR
|
|
Georgia (USSR*)
|
GG
|
|
Germany
|
GM
|
|
Greece
|
GR
|
|
Hungary
|
HU
|
|
Iceland
|
IC
|
|
India
|
IN
|
|
Indonesia
|
ID
|
|
Ireland
|
EI
|
|
Israel
|
IS
|
|
Italy
|
IT
|
|
Jamaica
|
JM
|
|
Japan
|
JA
|
|
Kazakhstan
|
KZ
|
|
Korea, Republic of
|
KS
|
|
Kyrgystan (USSR*)
|
KG
|
|
Latvia
|
LG
|
|
Lithuania
|
LH
|
|
Luxembourg
|
LU
|
|
Mexico
|
MX
|
|
Moldova (USSR*)
|
MD
|
|
Morocco
|
MO
|
|
The Netherlands
|
NL
|
|
New Zealand
|
NZ
|
|
Norway
|
NO
|
|
Pakistan
|
PK
|
|
Philippines
|
RP
|
|
Poland
|
PL
|
|
Portugal
|
PO
|
|
Romania
|
RO
|
|
Russia
|
RS
|
|
Slovak Republic (Slovakia)
|
LO
|
|
Slovenia
|
SI
|
|
South Africa
|
SF
|
|
Spain
|
SP
|
|
Sweden
|
SW
|
|
Switzerland
|
SZ
|
|
Tajikistan (USSR*)
|
TI
|
|
Thailand
|
TH
|
|
Trinidad & Tobago
|
TD
|
|
Tunisia
|
TS
|
|
Turkmenistan (USSR*)
|
TX
|
|
Turkey
|
TU
|
|
Ukraine (as of 1/1/01)
|
UP
|
|
United Kingdom
|
UK
|
|
Uzbekistan (USSR*)
|
UZ
|
|
Venezuela
|
VE
|
* Commonwealth of Independent States (applies to the US-USSR income tax treaty for noted countries.
Source: IRS Publication 901 (Rec. May 2004)
Last Updated: August 1, 2004