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Form 5713-SA: 5713 (Schedule A)
IRS Form 5713 (Schedule A) is used to calculate an international boycott factor for those who participated in or cooperated with a boycott. The form allows filers to determine the reduction to foreign trade income qualifying for the extraterritorial income exclusion.
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IRS Form 5713-SA - 5713 (Schedule A)
IRS Form 5713 (Schedule A) is used to calculate an international boycott factor for those who participated in or cooperated with a boycott. The form allows filers to determine the reduction to foreign trade income qualifying for the extraterritorial income exclusion.
Risk Radar
Scan points- 1Ensure you calculate a separate factor/schedule for every international boycott participated in or cooperated with.
- 2Failing to compute a separate factor/schedule for each international boycott.
- 3Not including amounts attributable to operations where you rebutted the presumption.
- 4Incorrectly calculating Line 2, which must reflect all purchases, sales, and payroll outside the US.
- 5Forgetting that controlled groups share one factor unless belonging to multiple groups.
Plain English
This form helps you adjust your taxable income when your business was involved in an international boycott. By completing it, you calculate a specific factor that reduces certain foreign trade earnings. This calculation is necessary if you need to figure out the loss of tax benefits from those international activities.
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 participating in or cooperating with an international boycott and using the international boycott factor to calculate loss of tax benefits.
- Do not use this form if 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 choosing to specifically attribute taxes and income by operation.
Form selector
Use this form or another form?
Participating in multiple boycotts
Use a separate Schedule A for each boycott and attach it to Form 5713.
✓ Check the instructions on page 2.
Member of two or more controlled groups
The factor must reflect all purchases, sales, and payroll from all controlled groups you belong to.
✓ Verify line 1 calculations on Page 1.
Share one international boycott factor
Partnership/Trust Owner (Section 671)
You are deemed to have a prorated share of the purchases, sales, and payroll for each partnership or trust.
✓ Ensure all relevant entities are accounted for in lines 2a, 2b, and 2c.
Deadline or filing window
The form itself does not state a filing deadline date. However, instructions direct filers to determine the years they should report on lines 8 through 13 of Form 5713 when computing the factors.
Checklist
What you need before filling it out
Boycott Purchases (Column 2)
Totals of column (2) across all operations · Page 1, Lines 1-3
Total purchases from countries other than US (Line 2a)
Sum of the 'Boycott purchases' totals (Column 2) · Page 1, Line 2
International boycott factor (Line 3)
Division of Line 1 by Line 2d · Page 1, Line 3
Numerator calculation (Line 1)
Sum of totals from columns (2), (3), and (4) · Page 1, Line 1
Controlled Groups Factor
All members generally share one factor · Page 2, Paragraph on Controlled groups
Rebutting Presumption
Demonstrating an operation is separate from boycott participation/cooperation · Page 2, Paragraph on Rebutting the presumption
Before you submit
- 1Confirm you are using the December 2010 revision of Form 5713 (Schedule A).
- 2Verify that if you are involved in more than one boycott, a separate Schedule A is attached for each boycott.
- 3Ensure Line 1 correctly adds the totals from columns (2), (3), and (4) without including rebutted amounts.
- 4Confirm Line 2d accurately sums all purchases (2a), sales (2b), and payroll (2c) from countries other than the United States.
- 5Verify that the International boycott factor on Line 3 is calculated by dividing Line 1 by Line 2d.
- 6Check if you are using this factor to reduce foreign trade income qualifying for the extraterritorial income exclusion.
- 7Confirm all operations in a boycotting country are listed unless you rebut the presumption.
How to file this form
- 1Identify the name of the country being boycotted and check the appropriate box on Form 5713 (Schedule A).
- 2For each operation, enter the attributable Boycott purchases in Column (2), Boycott sales in Column (3), and Boycott payroll in Column (4).
- 3Calculate Line 1 by adding the totals from columns (2), (3), and (4) for all operations.
- 4Determine Line 2d by summing total purchases (2a), sales (2b), and payroll (2c) across all relevant countries other than the United States.
- 5Divide Line 1 by Line 2d to calculate the International boycott factor, entering it on Line 3 of Form 5713 (Schedule A).
- 6Attach completed Schedule A (Form 5713) to your main Form 5713 and submit a copy for your records.
Known limitations
- 1Complete Schedule A (Form 5713) if the filer is using the international boycott factor to figure the loss of tax benefits.
- 2If a filer is not computing a loss of tax benefits using the specifically attributable taxes and income method on Schedule B (Form 5713), they must complete Schedule A (Form 5713).
- 3A separate Schedule A (Form 5713) must be used for each international boycott if the filer is involved in more than one boycott.
- 4For partnerships, only lines a through o, the total of columns (2), (3), and (4), and line 2 should be completed on Schedule A (Form 5713).
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 December 2010 (Rev. 12-2010). The source does not point to a separate 'latest information' page, but it provides specific instructions on page 2.
What changed or needs a fresh check
- Edition date — confirm Revision December 2010 (Rev. 12-2010).
- Form Number — confirm the form is 5713 (Schedule A).
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Attach Schedule A (Form 5713) to Form 5713 when filing.
- 2Provide the information from Schedule A (Form 5713) to all partners so they can compute their own international boycott factor.
- 3Enter the calculated International boycott factor on Schedule C (Form 5713).
- 4Keep a copy of the completed Schedule A (Form 5713) for records.
Sources
- SRCInstructions p.2 — Complete Schedule A (Form 5713) if the filer participated in or cooperated with an international boycott and is using the international boycott factor to figure the loss of tax benefits.
- SRCInstructions p.1 — Attach Schedule A (Form 5713) to Form 5713 when filing.
- SRCInstructions p.2 — All operations in a boycotting country are considered boycott operations unless the filer rebuts the presumption of participating or cooperating with the boycott.
- SRCInstructions p.2 — For partnerships, only lines a through o, the total of columns (2), (3), and (4), and line 2 should be completed on Schedule A (Form 5713).
- SRCInstructions p.2 — Column (1) enters the name of the country that requires participation in or cooperation with an international boycott as a condition of doing business.
- SRCInstructions p.1 — Line 1 is the numerator of the boycott factor, calculated by adding the totals of columns (2), (3), and (4).
- SRCInstructions p.2 — Line 2 is the denominator of the boycott factor, reflecting all purchases, sales, and payroll in or related to all countries other than the United States.
- SRCInstructions p.1 — The International boycott factor is found on Schedule A (Form 5713) and must be entered on Schedule C (Form 5713).
Common confusion points
Which country name goes in Column (1)?
The name entered in column (1) is not necessarily where the operation takes place; it should be the country that requires participation or cooperation with an international boycott.
→ Confirm the country listed in Column (1) matches the requirement, even if the operation is elsewhere.
Do I need to complete all lines a through o for partnerships?
For partnerships, only lines a through o, the total of columns (2), (3), and (4), and line 2 must be completed. Line 3 should not be completed.
→ Check the specific instructions for partners on Schedule A (Form 5713).
What is the difference between Column (2) purchases and other figures?
Column (2) enters all purchases made from boycotting countries that are attributable to the operation reported on each line in columns (1) through (4).
→ Ensure the amount entered in Column (2) relates specifically to the operation listed on that row.
How is Line 1 calculated?
Line 1 is the sum of the totals from columns (2), (3), and (4); this total represents the numerator of the international boycott factor.
→ Verify that amounts attributable to operations where the filer rebutted the presumption are excluded from Line 1.
What does Line 2 represent?
Line 2, the denominator of the international boycott factor, reflects all purchases, sales, and payroll in or related to all countries other than the United States.
→ Confirm this total covers *all* non-U.S. activity for the operation described on the line.
When should I use Schedule A (Form 5713)?
Use it if the filer participated in or cooperated with an international boycott and is using the international boycott factor to figure the loss of tax benefits.
→ Check that you are not exclusively using the specifically attributable taxes and income method on Schedule B (Form 5713).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If a filer has multiple boycotts, they must use a separate Schedule A (Form 5713) for each one.
Questions about IRS Form 5713-SA
What is IRS Form 5713-SA used for?
This form helps you adjust your taxable income when your business was involved in an international boycott. By completing it, you calculate a specific factor that reduces certain foreign trade earnings. This calculation is necessary if you need to figure out the loss of tax benefits from those international activities.
Who must file IRS Form 5713-SA?
Complete Schedule A (Form 5713) if the filer participated in or cooperated with an international boycott and is using the international boycott factor to figure the loss of tax benefits.
What information does IRS Form 5713-SA require?
The form collects details about specific boycotts, showing operations from one operation on a single line across columns (1) through (4). Line 1 totals these amounts, while Line 2 provides the total purchases, sales, and payroll for all countries other than the United States.
Where do I file IRS Form 5713-SA?
The form is filed with the IRS, and the International boycott factor calculated must be entered here and on Schedule C (Form 5713).
How do I complete IRS Form 5713-SA?
First, compute a separate boycott factor and schedule for each international boycott. Then, populate columns (1) through (4) with the corresponding purchases, sales, and payroll for one operation per line. Finally, total these amounts on Line 1 to find the numerator before completing Line 2.
What happens if IRS Form 5713-SA is filed incorrectly?
If the international boycott factor is incorrectly determined or reported, the filer may improperly reduce foreign trade income qualifying for the extraterritorial income exclusion.
Which country name goes in Column (1)?
The name entered in column (1) is not necessarily where the operation takes place; it should be the country that requires participation or cooperation with an international boycott. Confirm the country listed in Column (1) matches the requirement, even if the operation is elsewhere.
Do I need to complete all lines a through o for partnerships?
For partnerships, only lines a through o, the total of columns (2), (3), and (4), and line 2 must be completed. Line 3 should not be completed. Check the specific instructions for partners on Schedule A (Form 5713).
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