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並前往https://www.irs.gov/e-file-providers/foreign-country-code-listing-for-modernized-e-file

Foreign Country Code Listing for Modernized e-File (MeF) - IRS

Norfolk Island, NF. Northern Mariana Islands, CQ. Norway, NO. Oman, MU. Other Country, OC. Pakistan, PK. Palau, PS. Palmyra Atoll, LQ.

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