Class Mammalia Linnaeus, 1758 - mammals
Order Rodentia Bowdich, 1821 - rodents
Suborder Sciurognathi (Tullberg, 1899)
see Suborder Sciuromorpha Brandt, 1855
Family Sciuridae Batsch, 1788 - squirrels, chipmunks, marmots, and prairie dogs
Subfamily Pteromyinae Brandt, 1855 - flying squirrels
Genus Petinomys Thomas, 1908 - dwarf flying squirrels
Petinomys setosus Temminck, 1844 - white-bellied flying squirrel