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Form 5713: International Boycott Report
IRS Form 5713 is the International Boycott Report that records participation in foreign‑imposed boycotts approved by U.S. law. It must be filed by foreign corporations with U.S. branches or by anyone who accepts an unsolicited boycott‑related invitation. The form is due when the filer’s income tax return is due, including extensions.
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IRS Form 5713 - International Boycott Report
IRS Form 5713 is the International Boycott Report that records participation in foreign‑imposed boycotts approved by U.S. law. It must be filed by foreign corporations with U.S. branches or by anyone who accepts an unsolicited boycott‑related invitation. The form is due when the filer’s income tax return is due, including extensions.
Risk Radar
Scan points- 1Failing to file Form 5713 can trigger a $25,000 fine and possible imprisonment.
- 2Submitting the copy of Form 5713 attached to the tax return instead of signing the original form.
- 3Omitting required Schedule A, B, or C when the instructions indicate they are applicable.
- 4Failing to enter the service center address or the word “e‑file” for electronic returns.
- 5Not reporting the pro‑rata share of earnings from CFCs on line 6b as required.
Plain English
Form 5713 tells the IRS if you are involved in a foreign‑imposed boycott that the United States allows. You file it when you accept a contract invitation that asks you to join such a boycott or if you are a foreign company with a U.S. branch. The completed form is attached to your regular tax return and sent to the same service center or filed electronically with your e‑return.
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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Glossary Terms
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What this form is for
- Use this form when a U.S. person has operations in or related to a boycotting country, or is a member of a controlled group, U.S. shareholder, partner, or trust owner with such operations.
- Do not use it when filing a duplicate copy electronically, as only the original attachment to the e‑filed return is required.
- Check Form 1120-IC-DISC instead when you need to report the IC‑DISC product code on line 13b.
Form selector
Use this form or another form?
Reporting IC‑DISC product code
Required for entering product code on line 13b
✓ Verify product code from Schedule N line 1a
Filing electronically with e‑filed return
Duplicate paper copy not required
✓ Ensure only one electronic attachment is included
Form 5713 (electronic attachment)
Reporting boycott requests and agreements
Captures each request/agreement per country/person
✓ Complete Schedule A for each required entry
Deadline or filing window
The filing deadline is triggered by the due date of the filer’s income tax return. Form 5713 must be filed by that same date, and the deadline is extended if the tax return receives an extension. No separate filing period is provided beyond the return’s deadline.
Checklist
What you need before filling it out
Line 6a
Credit for taxes on section 901(j) category income · Instructions for line 6a
Line 8
Operations in or related to boycott of Israel countries · Instructions page 4
Line 13b
Country, person, and type of participation details · Instructions page 5
Schedule A (5713)
Details of boycott requests received · Form PDF schedule A section
Schedule C (5713)
Details of cooperation agreements · Form PDF schedule C section
Before you submit
- 1Confirm the revision dates read September 2018 for instructions and December 2010 for the form.
- 2Attach the original Form 5713 and any required Schedules A, B, and C to your income tax return.
- 3Do not sign the copy of Form 5713 that is attached to the return.
- 4Enter all required identifying numbers (EINs) for each person listed.
- 5Include the credit for taxes on section 901(j) on line 6a if applicable.
- 6List each country on a separate line for line 8 as instructed.
- 7Enter the IC‑DISC product code from Form 1120-IC-DISC Schedule N line 1a on line 13b.
- 8If filing electronically, ensure Form 5713 is attached to the e‑filed return and no duplicate paper copy is sent.
- 9Verify the filing is made by the due date of your income tax return, including extensions.
- 10Keep a signed copy of the original Form 5713 for your records.
How to file this form
- 1Gather all information on operations related to boycotting countries, including identifying numbers and business activity codes.
- 2Complete Form 5713, filling lines 6a, 8, 13b and attaching Schedules A, B, and C as needed.
- 3Attach the original Form 5713 (and schedules) to your income tax return without signing the attached copy.
- 4Submit the return by the tax return due date (including extensions) and retain a signed copy of the original Form 5713 as proof of filing.
Known limitations
- 1Form 5713 does NOT report boycotts that are approved by the United States, per Instructions p.1.
- 2Filing is required only if the filer accepts an unsolicited invitation to bid that includes a boycott request, per Instructions p.1.
- 3A U.S. subsidiary or sister corporation may waive the reporting requirement for its foreign parent or sister corporation if specific conditions are met, per Instructions p.1.
- 4The foreign corporation itself is NOT required to file Form 5713 independent of its relationship with a U.S. subsidiary or sister corporation, per Instructions p.1.
- 5A foreign corporation with a U.S. branch can waive reporting of the branch’s boycott activities if it does not claim or forfeits the foreign tax credit, CFC deferral, IC‑DISC, and FSC benefits, per Instructions p.1.
Field map
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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 instructions are revised September 2018 and the form itself shows a December 2010 revision; the source directs users to IRS.gov/Form5713 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the instruction revision reads September 2018 and the form revision reads December 2010
- Fee — Not stated in the official source
- Mailing address — 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224 (for comments only, not for filing)
- Signature — Do not sign the copy that is attached to your income tax return
Quick Facts
Downloads
After you file
- 1Retain the original Form 5713 and any attached Schedules A, B, and C for your records.
- 2Verify that the copy of Form 5713 attached to your income tax return is unsigned, as required by Instructions p.2.
- 3If you filed Form 5713 electronically, do not submit a duplicate paper copy, per Instructions p.2.
Sources
- SRCInstructions p.1 — Form 5713 does NOT report U.S. approved boycotts.
- SRCInstructions p.1 — Filing is required only if the filer accepts an unsolicited boycott invitation.
- SRCInstructions p.1 — U.S. subsidiary or sister corporation may waive reporting if conditions are met.
- SRCInstructions p.1 — Foreign corporation not required to file independent of its U.S. subsidiary relationship.
- SRCInstructions p.1 — Foreign corporation with U.S. branch can waive reporting if it does not claim or forfeits certain tax benefits.
- SRCInstructions p.2 — Form 5713 is due when the income tax return is due, including extensions.
- SRCInstructions p.2 — Attach the original Form 5713 (and Schedules A, B, C if applicable) to the income tax return; do not sign the attached copy.
- SRCInstructions p.2 — Electronic filing of Form 5713 eliminates the need for a duplicate paper copy.
- SRCInstructions p.2 — Willful failure to file may result in a $25,000 fine, imprisonment up to 1 year, or both.
- SRCInstructions p.2 — Complete Schedule C if you are a partner; partnerships must complete parts of Schedules A and B.
Common confusion points
Do I have to file Form 5713 for a boycott that the U.S. government has approved?
The instructions say U.S. approved boycotts are excluded, which can be overlooked.
→ Confirm that the boycott is not listed as U.S. approved before filing.
What if I receive a boycott‑related invitation but I decide not to bid?
The form is required only upon acceptance of the invitation, leading to uncertainty.
→ Ensure you have not accepted the invitation; no filing is needed.
Can my foreign corporation skip filing because we have a U.S. subsidiary?
The source mentions a waiver option for subsidiaries but requires meeting conditions.
→ Verify that all waiver conditions are satisfied before omitting the form.
Do I need to attach Schedules A, B, and C even if they don’t apply?
The instructions say attach them if applicable, which may cause confusion about “applicable.”
→ Attach only the schedules that contain information relevant to your situation.
Will filing electronically eliminate the need for a paper copy?
The electronic filing rule applies only to the original Form 5713, not to other required documents.
→ If you e‑file, do not send a duplicate paper Form 5713.
What penalties could I face for not filing?
The penalties listed (fine, imprisonment, or both) may be misunderstood in severity.
→ Review the penalty section and ensure timely filing to avoid $25,000 fine or imprisonment up to 1 year.
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Questions about IRS Form 5713
What is IRS Form 5713 used for?
Form 5713 tells the IRS if you are involved in a foreign‑imposed boycott that the United States allows. You file it when you accept a contract invitation that asks you to join such a boycott or if you are a foreign company with a U.S. branch. The completed form is attached to your regular tax return and sent to the same service center or filed electronically with your e‑return.
Who must file IRS Form 5713?
Foreign corporations that operate a U.S. branch and any party that accepts an unsolicited invitation to bid that includes a request to join an international boycott must file IRS Form 5713.
What information does IRS Form 5713 require?
The form reports the filer’s adjusted gross income on line 1 and details earnings from controlled foreign corporations and other foreign‑tax‑benefit items on lines 6b‑6e, plus any credit for taxes on section 901(j) income on line 6a.
When is IRS Form 5713 due?
Form 5713 is due when your income tax return is due, including extensions.
Where do I file IRS Form 5713?
Attach the original Form 5713 (and Schedules A, B, C if required) to your income tax return and send it to the service center where that return is filed, or enter “e‑file” if filing electronically.
How do I complete IRS Form 5713?
Complete the required lines, such as line 1 for adjusted gross income and lines 6b‑6e for foreign earnings, and include any needed Schedule A, B, or C. Do not sign the copy that is attached to the tax return; sign the original form. Attach the original Form 5713 to your tax return or, if e‑filing, submit it as an attachment to the electronic return. Keep a copy for your records.
What happens if IRS Form 5713 is filed incorrectly?
Willful failure to file Form 5713 can lead to a $25,000 fine, up to one year in prison, or both.
Do I have to file Form 5713 for a boycott that the U.S. government has approved?
The instructions say U.S. approved boycotts are excluded, which can be overlooked. Confirm that the boycott is not listed as U.S. approved before filing.
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