The BCP-47 registry defines a variant subtag "fonipa" that can be used
in combination with arbitrary other language tags. For example,
"rm-CH-fonipa-sursilv" indicates the Sursilvan dialect of Romansh
as used in Switzerland, transcribed used the International Phonetic
Alphabet.
http://www.iana.org/assignments/language-subtag-registry/language-subtag-registry