When corpora with common tagsets are unavailable, a standard approach is to manually define a mapping from language and treebank specific fine-grained tagsets to a predefined universal set. This was the approach taken by<cite> Das and Petrov (2011)</cite> to evaluate their cross-lingual POS projection system for six different languages. To facilitate future research and to standardize best-practices, we propose a tagset that consists of twelve universal POS categories.