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Official form guide
Form 5713: International Boycott Report
IRS Form 5713 is the International Boycott Report, used to report boycott activities for individuals and corporations. If you file this form, it is due when your income tax return is due.
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IRS Form 5713 - International Boycott Report
IRS Form 5713 is the International Boycott Report, used to report boycott activities for individuals and corporations. If you file this form, it is due when your income tax return is due.
Risk Radar
Scan points- 1Do not sign the copy attached to your income tax return; keep the signature for the official filing.
- 2Filing when a boycott is already approved by U.S. law or an Executive order (do not report these).
- 3Not including the credit for taxes on section 901(j) category income if applicable on line 6a.
- 4Forgetting to enter 'C/O' when mail is received through a third party.
- 5Failing to use the current edition, which is Revision 9-2018 (as of 12/10).
Plain English
This form allows filers to officially report their involvement in international boycotts required by foreign countries. It helps the IRS track which companies or individuals are participating in these boycotts so that certain tax benefits can be applied correctly.
Submission Date
- Filing date: 2018-09-17 23:00:05
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a U.S. person that has operations in or related to a boycotting country, or with the government, a company, or a national of a boycotting country.
- Do not use it when you have no operations in or related to a boycotting country, or none of the specified relationships with a boycotting entity.
- Check Form 1120-IC-DISC Schedule N instead when reporting IC-DISC product codes (as required for line 13b).
Form selector
Use this form or another form?
Partner in a partnership with operations
To detail the entity that has operations and is related to boycotting activities.
✓ Check before you continue
U.S. Shareholder of foreign corp with operations
Required if the U.S. person owns stock in a foreign corporation that has operations.
✓ Check before you continue
Foreign Corporation's details on 5713
Member of controlled group (with operations)
To report when one member of a controlled group has operations related to boycotting activities.
✓ Check before you continue
Controlled Group EIN/details on 5713
Deadline or filing window
The Form 5713 is due concurrently with the submission of your income tax return. If you file electronically, this deadline applies to the e-filed attachment. Extensions granted on your main return extend the due date for Form 5713 as well.
Checklist
What you need before filling it out
Line 1: Identifying number
Your identifying number · Form 5713, Line 1
Type of filer (Check box)
Select the appropriate category (e.g., Individual, Corporation) · Form 5713, Box Type
Line 6a: Income reporting
Adjusted gross income from your tax return · Form 5713, Line 1
Line 8 (Israel Boycott): Country listing
Name of country associated in boycott of Israel · Form 5713, Line 8
Line 13b: Request/Agreement details
Identifying number of the recipient/agreed party · Form 5713, Line 13b (Column 2)
General Filing Location
Address of service center where your tax return is filed · Form 5713, Box Address
Before you submit
- 1Confirm you are filing as a U.S. person with operations in or related to a boycotting country.
- 2Verify that if you are a member of a controlled group, the EIN of all members with operations is included (if relevant to Line 8).
- 3Check Box Type on Form 5713 to accurately reflect your filer category.
- 4If reporting Israel boycott activities, use a separate line for each country or person having operations in that country (Line 8).
- 5For Line 13b, ensure you list the principal business activity code number (Column 3) and description (Column 4) of the recipient/agreed party.
- 6If filing electronically, confirm the original Form 5713 is attached to your e-filed income tax return.
- 7Ensure the form is signed before it is sent with your income tax return.
How to file this form
- 1Complete all required fields on Form 5713, including identifying numbers and addresses of service centers where you file.
- 2If applicable, use Line 8 to list each country associated in the boycott of Israel, providing a separate line for each one or person operating there.
- 3For requests/agreements (Line 13b), ensure you enter the correct identifying number, principal business activity code, and description for every entry.
- 4Sign the original copy of Form 5713 before sending it with your income tax return.
- 5If filing electronically, attach the completed Form 5713 to your e-filed income tax return.
Known limitations
- 1Do not report U.S.-approved boycotts on Form 5713.
- 2If receiving an unsolicited invitation to bid that contains a request to participate in or cooperate with an international boycott, filing is required only if the filer accepts the invitation.
- 3A U.S. corporation that is a subsidiary or sister corporation of a foreign corporation can waive reporting requirements if the foreign entity is not required to file independently and the U.S. entity agrees to forfeit certain benefits.
- 4A foreign corporation with a U.S. branch may waive reporting requirements for that branch if it does not claim or forfeits the benefits of the foreign tax credit, deferral of taxation of earnings of a CFC, and FSC benefits.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision September 2018, and instructions direct users to IRS.gov/Form5713 for the latest developments. A key update from Public Law 115–97 allows line 6a to include two new categories of income beginning after December 31, 2018.
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2018.
- Fee — Not stated in the official source.
- Mailing address — verify the location is not the general IRS office, but rather where your return is filed (see instructions).
- Signature — ensure the filer signs before sending the form to be attached to their tax return.
Quick Facts
Downloads
After you file
- 1Keep a copy of the original Form 5713 (and Schedules A, B, and C, if applicable).
- 2Do not sign the copy that is attached to your income tax return.
- 3If filing electronically as an attachment, a duplicate Form 5713 is not required.
- 4Willful failure to file may result in a $25,000 fine, imprisonment for no more than 1 year, or both.
Sources
- SRCInstructions p.1 — Purpose of Form 5713 is to report boycott activities when complying with an international boycott approved by U.S. law, regulations, or an Executive order.
- SRCInstructions p.2 — Form 5713 is due when your income tax return is due, including extensions.
- SRCInstructions p.2 — If filing electronically, you are not required to file a duplicate Form 5713 if the original is attached.
- SRCInstructions p.2 — Willful failure to file Form 5713 may result in a $25,000 fine, imprisonment for no more than 1 year, or both.
- SRCInstructions p.2 — Schedule C must be completed if you are a partner (Note: This appears contradictory; the source states 'Partnerships do not complete Schedule C,' but this line implies it is required if one is filing).
- SRCInstructions p.5 — The estimated time to prepare Form 5713 alone is 22 hr., 0 min.
- SRCInstructions p.2 — Line 1 requires entering your adjusted gross income as computed on Form 1040.
Common confusion points
When must I file Form 5713?
It is due when your income tax return is due, which includes extensions.
→ Confirm the deadline aligns with your main income tax filing date.
Do partnerships have to complete Schedule C on Form 5713?
No, partnerships do not complete Schedule C.
→ Check if you are a partnership filer; if so, skip Schedule C completion.
If I am a partnership, which schedules must we complete?
Partnerships must complete parts of both Schedules A and B.
→ Verify that all partners' loss calculations use the boycott factor exclusively or specifically identifiable taxes/income exclusively to determine schedule requirements.
When filing electronically, do I still need to send a physical copy?
If you file your original Form 5713 electronically as an attachment, you are not required to file a duplicate.
→ Check your income tax return instructions for specific electronic filing guidelines.
What if my mail comes through a third party (like an accountant)?
Enter 'C/O' on the street address line, followed by the third party's name and their address or P.O. box.
→ Ensure you use the exact format: C/O [Name] [Address].
Which income figure goes on Line 1 for individuals?
You must enter your adjusted gross income as computed on Form 1040.
→ Cross-reference this amount directly from your completed Form 1040.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1120-IC-DISC is used for the Interest Charge Domestic International Sales Corporation Return.
Questions about IRS Form 5713
What is IRS Form 5713 used for?
This form allows filers to officially report their involvement in international boycotts required by foreign countries. It helps the IRS track which companies or individuals are participating in these boycotts so that certain tax benefits can be applied correctly.
Who must file IRS Form 5713?
Individuals must file Form 5713 when they participate in an international boycott, and a U.S. corporation that is a subsidiary or sister corporation of a foreign entity may file it under specific conditions.
What information does IRS Form 5713 require?
The form collects details such as the filer's adjusted gross income (Line 1), pro rata share of total earnings from CFCs (Line 6b), and various types of exempt and deferred foreign trade income on lines 6c, 6d, and 6e.
When is IRS Form 5713 due?
Form 5713 is due when the filer's income tax return is due, including any extensions that may have been granted.
Where do I file IRS Form 5713?
If filing electronically, the original Form 5713 attached to an e-filed return means no duplicate submission is required. The address of service center where the return was filed must be entered on the form.
How do I complete IRS Form 5713?
The filer completes all necessary lines and schedules (A, B, and C if applicable) before sending the form. The original copy of Form 5713 must be attached to your income tax return, but it should not be signed on that attached copy.
What happens if IRS Form 5713 is filed incorrectly?
Willful failure to file Form 5713 may result in a $25,000 fine, imprisonment for up to 1 year, or both penalties.
When must I file Form 5713?
It is due when your income tax return is due, which includes extensions. Confirm the deadline aligns with your main income tax filing date.
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