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Form 5713-SA: 5713 (Schedule A)
IRS Form 5713 (Schedule A) is used to calculate the international boycott factor, which reduces foreign trade income qualifying for the extraterritorial income exclusion for taxpayers who participated in or cooperated with an international boycott.
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IRS Form 5713-SA - 5713 (Schedule A)
IRS Form 5713 (Schedule A) is used to calculate the international boycott factor, which reduces foreign trade income qualifying for the extraterritorial income exclusion for taxpayers who participated in or cooperated with an international boycott.
Risk Radar
Scan points- 1Entering an incorrect international boycott factor can cause denial of the required tax reductions.
- 2Leaving the “Name of country being boycotted” box unchecked or not identifying the country when “Other” is selected
- 3Using a single Schedule A for multiple boycotts instead of filing a separate Schedule A for each boycott
- 4Failing to attach the completed Schedule A to Form 5713 as required by the instructions
- 5Calculating the numerator on line 1 without adding totals from columns 2, 3, and 4 as specified
Plain English
Schedule A (Form 5713) helps you figure how much of a tax benefit you lose because you took part in an international boycott. You list purchases, sales and payroll tied to boycott countries, compute a factor, and apply it to reduce certain foreign‑trade tax benefits.
Submission Date
- Filing date: 2012-07-17 00:00:00
- 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 participated in or cooperated with an international boycott and you are using the international boycott factor to figure the loss of tax benefits.
- Do not use it when you are computing a loss of tax benefits using the specifically attributable taxes and income method on Schedule B (Form 5713).
- Check Schedule B (Form 5713) instead when you are using the specifically attributable taxes and income method to compute the loss of tax benefits.
Form selector
Use this form or another form?
Computing loss using specifically attributable taxes and income method
Uses detailed attribution rather than the boycott factor
✓ Confirm you are not using Schedule A
Reporting the international boycott factor on other schedules
Requires the factor calculated on Schedule A
✓ Ensure Schedule A is attached
Multiple boycotts involvement
Each boycott needs its own Schedule A attached to the main form
✓ Verify separate Schedule A for each boycott
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name of country being boycotted
Identification of the boycotted country (e.g., Israel or other) · Schedule A, country name line
Purchases, sales, and payroll attributable to boycotting operations
Detailed accounting of boycott purchases, sales, payroll per operation · Columns (2), (3), (4) on Schedule A
Numerator of boycott factor
Sum of columns (2), (3), and (4) totals · Line 1 on Schedule A
Denominator of boycott factor
Totals of purchases, sales, payroll from all non‑US countries · Lines 2a‑2c and total line 2d on Schedule A
International boycott factor
Result of dividing numerator by denominator · Line 3 on Schedule A and also entered on Schedule C
Before you submit
- 1Confirm participation or cooperation with an international boycott
- 2Identify the boycotted country and check the appropriate box
- 3Prepare a separate Schedule A for each boycott if more than one applies
- 4Enter boycott purchases in column (2) for each operation
- 5Enter boycott sales in column (3) for each operation
- 6Enter boycott payroll in column (4) for each operation
- 7Calculate and enter the numerator on line 1
- 8Calculate and enter the denominator total on line 2d
- 9Compute the international boycott factor and enter it on line 3 and on Schedule C
- 10Attach the completed Schedule A(s) to Form 5713
How to file this form
- 1Gather purchase, sales, and payroll data attributable to the boycotted country and organize by operation
- 2Enter the data in columns (2), (3), and (4) of Schedule A for each operation
- 3Calculate the numerator on line 1, the denominator on line 2d, and then compute the international boycott factor on line 3
- 4Attach each completed Schedule A to Form 5713
- 5Submit the package to the IRS as instructed and retain a copy for your records
Known limitations
- 1Schedule A (Form 5713) is not filed if you are computing a loss of tax benefits using the specifically attributable taxes and income method on Schedule B (Form 5713).
- 2Partnerships must complete only lines a through o, the total of columns (2), (3), and (4), and line 2; they must not complete line 3.
- 3Amounts attributable to operations where you rebut the presumption of participating in or cooperating with the boycott are excluded from the numerator.
- 4Schedule A is required only for taxpayers who participated in or cooperated with an international boycott and are using the international boycott factor to figure the loss of tax benefits.
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.
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Fillable formOpen in Editor->The form is the Rev. December 2010 edition; the source does not indicate a newer revision or a latest‑information page.
What changed or needs a fresh check
- Edition date — confirm the revision reads "Rev. December 2010"
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain a signed copy of Schedule A and the attached Form 5713 for at least three years after the filing year.
- 2Keep the supporting documentation for purchases, sales, and payroll used to calculate the factor in case of audit.
- 3Expect a confirmation of receipt from the IRS if filing electronically; paper filings receive a stamped acknowledgment.
- 4If an error is discovered, file an amended Schedule A with the corrected figures and attach it to a new Form 5713.
Sources
- SRCForm p.2 — Who Must File: Complete Schedule A if you participated in or cooperated with an international boycott and you are using the international boycott factor to figure the loss of tax benefits.
- SRCForm p.1 — Limitation: Complete Schedule A only if you are not computing a loss of tax benefits using the specifically attributable taxes and income method on Schedule B (Form 5713).
- SRCForm p.2 — Partnerships: Complete only lines a through o, the total of columns (2), (3), and (4), and line 2. Do not complete line 3.
- SRCForm p.2 — Multiple boycotts: Use a separate Schedule A for each boycott and attach to Form 5713.
- SRCForm p.2 — Exclusion of rebutted operations: Do not include amounts attributable to operations for which you rebut the presumption of participating in or cooperating with the boycott.
- SRCForm p.2 — Use of factor: Must use the international boycott factor to figure the reduction to foreign trade income qualifying for the extraterritorial income exclusion.
Common confusion points
Do I need to file Schedule A if I used Schedule B?
The source offers two methods for calculating loss of tax benefits, which can be confusing.
→ Verify that you are not using the specifically attributable taxes and income method on Schedule B.
Can I combine multiple boycotts on one Schedule A?
The form states a separate Schedule A is required for each boycott.
→ Use a distinct Schedule A for each boycott and attach each to Form 5713.
Should I include partnership payroll in the numerator?
Partnerships have a special instruction to omit line 3, which may cause uncertainty.
→ Include only the totals of columns (2), (3), and (4) and skip line 3 as instructed.
What if I rebut the presumption of participation for some operations?
The source says rebutted amounts must not be included, which can be overlooked.
→ Exclude any amounts from operations where you have successfully rebutted participation.
Is the factor used only for foreign trade income exclusion?
The form mentions both foreign trade income exclusion and other tax benefits, leading to ambiguity.
→ Apply the factor to reduce foreign trade income qualifying for the extraterritorial income exclusion, and optionally to other benefits if you choose.
Do I need to report purchases from non‑boycotting countries?
The denominator requires totals from all countries other than the United States, which may be mistaken for only boycotting countries.
→ Sum all purchases, sales, and payroll from countries other than the United States for the denominator.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5713 – file an amended Schedule A to correct any calculation errors.
Questions about IRS Form 5713-SA
What is IRS Form 5713-SA used for?
Schedule A (Form 5713) helps you figure how much of a tax benefit you lose because you took part in an international boycott. You list purchases, sales and payroll tied to boycott countries, compute a factor, and apply it to reduce certain foreign‑trade tax benefits.
Who must file IRS Form 5713-SA?
Taxpayers who participated in or cooperated with an international boycott and are using the international boycott factor to calculate loss of tax benefits must file Schedule A (Form 5713).
What information does IRS Form 5713-SA require?
The form collects total purchases, sales and payroll from non‑U.S. countries (lines 2a‑c), totals them (line 2d), the numerator of boycott purchases, sales and payroll (line 1), and computes the international boycott factor on line 3, which is then entered on Schedule C.
How do I complete IRS Form 5713-SA?
Enter the name of each relevant boycott country in column 1, then report purchases in column 2, sales in column 3, and payroll in column 4 for each operation. Add columns 2‑4 to obtain the line 1 numerator, sum total purchases, sales and payroll from all non‑U.S. countries for line 2 denominator, and divide line 1 by line 2d to get the factor on line 3. Transfer that factor to the appropriate line on Schedule C (Form 5713).
Do I need to file Schedule A if I used Schedule B?
The source offers two methods for calculating loss of tax benefits, which can be confusing. Verify that you are not using the specifically attributable taxes and income method on Schedule B.
Can I combine multiple boycotts on one Schedule A?
The form states a separate Schedule A is required for each boycott. Use a distinct Schedule A for each boycott and attach each to Form 5713.
Should I include partnership payroll in the numerator?
Partnerships have a special instruction to omit line 3, which may cause uncertainty. Include only the totals of columns (2), (3), and (4) and skip line 3 as instructed.
What if I rebut the presumption of participation for some operations?
The source says rebutted amounts must not be included, which can be overlooked. Exclude any amounts from operations where you have successfully rebutted participation.
Source transparency
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