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Form 5713-SB: 5713 (Schedule B)
Treasury Department Internal Revenue Service Form 5713 (Schedule B) is used to report Specifically Attributable Taxes and Income for individuals or businesses involved in an international boycott. It must be attached to Form 5713, and the revision date on file is September 2018.
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IRS Form 5713-SB - 5713 (Schedule B)
Treasury Department Internal Revenue Service Form 5713 (Schedule B) is used to report Specifically Attributable Taxes and Income for individuals or businesses involved in an international boycott. It must be attached to Form 5713, and the revision date on file is September 2018.
Risk Radar
Scan points- 1If involved in multiple international boycotts, a separate Schedule B (Form 5713) must be used for each boycott.
- 2Reporting taxes and income of other controlled group members on Form 5713 (Schedule B).
- 3Failing to use a separate Schedule B (Form 5713) when involved in more than one international boycott.
- 4Not reporting the specific period covered by the income tax return.
- 5Entering an operation's details without identifying the country requiring participation in Column (1).
Plain English
This form helps taxpayers calculate how much of their income and taxes are specifically tied to participating in or cooperating with an international boycott. By completing it, filers show the IRS exactly how these boycotts affect their financial reporting for a given period. It is required if the taxpayer is figuring the loss of tax benefits by attributing those specific amounts.
Submission Date
- Filing date: 2018-09-04 23:00:27
- 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 figuring the loss of tax benefits by specifically attributing taxes and income.
- Do not use Form 5713 (Schedule B) to figure the reduction to foreign trade income qualifying for the extraterritorial income exclusion.
- Check Schedule A (Form 5713) instead when computing the international boycott factor on Schedule A (Form 5713).
Form selector
Use this form or another form?
Shareholders in an IC-DISC
Must report their prorated share of denied tax benefits.
✓ Check specific instructions for columns (4) through (7).
Certain shareholders (general)
Must report the denial of IC-DISC, certain FSC benefits, or deemed paid foreign tax credit.
✓ Verify which benefit is being lost.
Operations outside a boycotting country
These operations are still considered boycott operations if they relate to participation in or cooperation with the boycott.
✓ Ensure you document the relationship between the operation and the boycott.
Deadline or filing window
Schedule B (Form 5713) is filed for the period covered by the income tax return. The source does not list specific statutory deadlines or extension rules but mandates filing for that coverage period. Filers should consult www.irs.gov/forms-pubs/about-schedule-b-form-5713 for current timing requirements.
Checklist
What you need before filling it out
Schedule B (Form 5713)
Completed Form 5713 (Rev. 9-2018) · Attached to Form 5713
Country Name (Column 1)
Name of country requiring boycott participation · Column (1) on the form
Foreign Taxes Attributable (Column 4)
Foreign taxes paid, accrued, or deemed paid attributable to the operation · Column (4) on the form
Principal Business Activity Code (Column 2)
Principal business activity code from Instructions for Form 5713 · Column (2) on the form
Total Row Sums
All columns (a through o) totals must be calculated · Total row at the bottom
Filer Requirement
Participation in/cooperation with an international boycott AND figuring loss of tax benefits by specifically attributing taxes and income · General Instructions on page 2
Before you submit
- 1Ensure the form covers the correct period for your income tax return.
- 2Verify that you have reported only your own taxes and income, not those of other controlled group members.
- 3For each line item, confirm Column (1) names the country requiring boycott participation/cooperation.
- 4Confirm that if an operation is related to a boycotting country but occurs outside it, its relationship is documented.
- 5Check that you have used a separate Schedule B for every international boycott involved in your operations.
- 6Verify that Column (4) taxes are not eligible for the foreign tax credit.
- 7Confirm that all columns (1) through (7) are completed for each operation line.
How to file this form
- 1Complete Form 5713 (Schedule B), showing only your own specifically attributable taxes and income, ensuring you use a separate form for every boycott.
- 2For each operation, enter the required country name in Column (1) and the principal business activity code/description in Columns (2) and (3).
- 3Populate Columns (4) through (7) by showing all specifically identifiable taxes and income attributable to that single operation line. Sum these values in the Total row.
- 4Attach the completed Form 5713 (Schedule B) to your main Form 5713 before mailing it.
Known limitations
- 1Schedule B (Form 5713) must be completed if a filer participates in or cooperates with an international boycott and figures the loss of tax benefits by specifically attributing taxes and income.
- 2If a filer does not specifically attribute taxes and income for the purpose described, they must compute the international boycott factor on Schedule A (Form 5713).
- 3Schedule B (Form 5713) should not be used to figure the reduction to foreign trade income qualifying for the extraterritorial income exclusion; instead, Schedule A (Form 5713) must be used.
- 4All operations in a boycotting country are considered boycott operations unless the filer rebuts the presumption of participation in or cooperation with the boycott.
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 (Rev. 9-2018). The source directs users to www.irs.gov/forms-pubs/about-schedule-b-form-5713 for the latest information regarding developments related to Schedule B (Form 5713).
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2018.
- Form number — confirm it reads Form 5713 (Schedule B).
- Attachment requirement — confirm you are attaching it to Form 5713.
- Country identification — confirm you have checked 'Israel' or provided a name for 'Other'.
- Line item structure — confirm each line represents one operation.
- Total calculation — confirm the final row sums all columns correctly.
Quick Facts
Downloads
After you file
- 1The filer must attach Schedule B (Form 5713) to Form 5713.
- 2The filer must keep a copy of the completed form for their records.
- 3The filer should report only their own taxes and income on Schedule B (Form 5713); do not include the taxes and income of other members of any controlled groups.
- 4For an IC-DISC shareholder, the result entered in column (6) must be totaled on Schedule C (Form 5713), line 4b.
Sources
- SRCInstructions p.2 — Complete Schedule B (Form 5713) if you participated in or cooperated with an international boycott, and you figure the loss of tax benefits by specifically attributing taxes and income.
- SRCInstructions p.2 — Do not use Schedule B (Form 5713) to figure the reduction to foreign trade income qualifying for the extraterritorial income exclusion; instead, use Schedule A (Form 5713).
- SRCInstructions p.2 — Column (1) requires entering the name of the country that requires participation in or cooperation with an international boycott as a condition of doing business there.
- SRCInstructions p.2 — For IC-DISCs, column (3) requires entering the major product code and description in parentheses, referencing instructions for Schedule N of Form 1120-IC-DISC.
- SRCInstructions p.2 — Column (4) requires entering foreign taxes paid, accrued, or deemed paid attributable to the boycott operation that are not eligible for the foreign tax credit.
- SRCInstructions p.2 — For an IC-DISC shareholder, column (6) requires following specific steps: determine pro rata share of amount on Form 1120-IC-DISC, Schedule J, Part I, line 7, subtract it from the taxable income attributable to the boycott operation, and then multiply by 16/17 if a C corporation.
- SRCInstructions p.1 — If involved in more than one international boycott, use a separate Schedule B (Form 5713) for each boycott.
Common confusion points
Which country name goes in Column (1)?
The name of the country that requires participation or cooperation with an international boycott as a condition of doing business there.
→ Enter the boycotting country's name, even if operations are elsewhere.
When should I use Schedule B instead of Schedule A?
Use Schedule B when you specifically attribute taxes and income to figure the loss of tax benefits.
→ Check if you are calculating the loss by specific attribution; if so, use this form.
What is the difference between Column (4) and other foreign taxes?
Column (4) requires entering foreign taxes paid, accrued, or deemed paid that are attributable to the boycott operation and are *not* eligible for the foreign tax credit.
→ Omit taxes disallowed under sections 901 through 907, 911, and 6038.
If I am an IC-DISC shareholder, how do I calculate Column (6)?
Determine your pro rata share of the remainder after subtracting the boycott operation's portion from Form 1120-IC-DISC, Schedule J, Part I, line 7. Then multiply that amount by 16/17 if you are a C corporation, or use the raw pro rata share otherwise.
→ Follow the four steps listed in the specific instructions for IC-DISCs.
Do all my operations count as boycott operations?
Yes, all operations in a boycotting country are considered boycott operations by default unless you rebut that presumption.
→ Rebuttal is not necessary if your operations take place outside of those countries.
What should I do if I am involved in multiple international boycotts?
Use a separate Schedule B (Form 5713) to compute the specifically attributable taxes and income for each individual boycott.
→ Do not combine them on one form.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Schedule A (Form 5713), if you do not specifically attribute taxes and income for loss computation.
Questions about IRS Form 5713-SB
What is IRS Form 5713-SB used for?
This form helps taxpayers calculate how much of their income and taxes are specifically tied to participating in or cooperating with an international boycott. By completing it, filers show the IRS exactly how these boycotts affect their financial reporting for a given period. It is required if the taxpayer is figuring the loss of tax benefits by attributing those specific amounts.
Who must file IRS Form 5713-SB?
An individual or business must complete Schedule B (Form 5713) if they participated in or cooperated with an international boycott and are figuring the loss of tax benefits by specifically attributing taxes and income. If a filer does not specifically attribute these amounts, that entity must compute the international boycott factor on Schedule A (Form 5713).
What information does IRS Form 5713-SB require?
The form collects details about specific boycotts using columns (1) through (7). Key information includes naming the country requiring participation (Column 1), detailing foreign taxes paid or accrued (Column 4), and reporting the prorated share of controlled foreign corporation’s income attributable to the boycott operation in Column (5).
When is IRS Form 5713-SB due?
Filers must file Schedule B (Form 5713) for the specific period covered by their income tax return. The source does not state a fixed deadline date, but filing is tied directly to the tax year being reported.
Where do I file IRS Form 5713-SB?
The official source directs users to go to www.irs.gov/forms-pubs/about-schedule-b-form-5713 for the latest information on where to send it. The form must be attached to Form 5713 when filing.
How do I complete IRS Form 5713-SB?
To complete Form 5713 (Schedule B), filers must report only their own taxes and income. Each operation uses one line across columns (1) through (7). The filer must ensure they enter all specifically identifiable taxes and income in the appropriate column for that single operation.
What happens if IRS Form 5713-SB is filed incorrectly?
If a filer fails to specifically attribute taxes and income, they are required to compute the international boycott factor on Schedule A (Form 5713). Furthermore, this form is not used to figure the reduction to foreign trade income qualifying for the extraterritorial income exclusion.
Which country name goes in Column (1)?
The name of the country that requires participation or cooperation with an international boycott as a condition of doing business there. Enter the boycotting country's name, even if operations are elsewhere.
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