I was asked about the appropriate country code of IRS form 1042 S for the following recipient Wyoming Trust treated for US purposes as a foreign complex non-grantor trust. The grantor and the beneficiaries are non US persons. The IRS form 1042 S requires a country code for the foreign recipient. Although the account holder is treated as a foreign “person” for US purposes due to the powers of the foreign protector, there is no foreign country code for a trust established in the US with a US trustee. Should we use the country code of the grantor despite the fact the trust is an irrevocable/non-grantor trust?