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Official form guide
Form 5713-SC: 5713 (Schedule C)
IRS Form 5713 is the Schedule C used to compute the loss of tax benefits attributable to participation in or cooperation with an international boycott. It must be filed by any taxpayer who completed Schedule A or Schedule B of Form 5713, including each partner in a partnership.
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IRS Form 5713-SC - 5713 (Schedule C)
IRS Form 5713 is the Schedule C used to compute the loss of tax benefits attributable to participation in or cooperation with an international boycott. It must be filed by any taxpayer who completed Schedule A or Schedule B of Form 5713, including each partner in a partnership.
Risk Radar
Scan points- 1Failing to check the correct method box (a or b) invalidates the loss calculation.
- 2Leaving both method boxes (a and b) unchecked, so the form lacks a required calculation method.
- 3Entering amounts on the wrong line, such as putting a Schedule A value on line 2b instead of line 2a(1).
- 4Omitting the reduction of foreign tax credit on line 2a(3) or line 2b, resulting in an incomplete loss computation.
- 5Not attaching Schedule C to Form 5713, which prevents the loss calculation from being considered.
Plain English
Schedule C tells the IRS how much tax benefit you lost because you were part of an international boycott. It works with the numbers you entered on Schedule A or Schedule B. The form then reports those losses so they can be applied to your tax return.
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 you have completed Schedule A or Schedule B of Form 5713 to compute the loss of tax benefits from an international boycott.
- Do not use it when you have not completed Schedule A or Schedule B of Form 5713.
- Check Form 1116 instead when you need to report a foreign tax credit without the boycott adjustment.
Form selector
Use this form or another form?
Reduction of foreign tax credit due to boycott factor
The adjusted credit must be reported on the foreign tax credit form.
✓ Confirm the reduction amount matches Schedule C line 2a(3).
Reporting IC‑DISC international boycott income
The computed amount is required on Schedule J, line 10 of the IC‑DISC return.
✓ Verify the amount matches Schedule C line 4a(3).
Reporting extraterritorial income exclusion reduction
The reduction must be entered on line 50 of Form 8873.
✓ Ensure the factor from Schedule C line 6b is applied to line 49 amount.
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Method used to compute loss of tax benefits (checkbox)
Choose International boycott factor or specifically attributable taxes · Form page 1, line 1
Reduction of foreign tax credit calculation
Multiply foreign tax credit before adjustment by boycott factor · Form page 1, lines 2a(1)-(3)
Prorated share of subpart F international boycott income
Multiply prorated share by boycott factor · Form page 1, lines 3a(1)-(5)
Denial of IC‑DISC benefits reduction
Multiply IC‑DISC amount by boycott factor · Form page 1, lines 4a(1)-(3)
Reduction of qualifying foreign trade income
Multiply amount from Form 8873 line 49 by boycott factor · Form page 2, lines 6a‑6c
Before you submit
- 1Verify that you completed either Schedule A or Schedule B of Form 5713.
- 2Check the appropriate method box (a or b) on line 1.
- 3Enter the foreign tax credit before adjustment on line 2a(1).
- 4Calculate and record the reduction amount on line 2a(3).
- 5Transfer the adjusted foreign tax credit to Form 1116 or Form 1118 as instructed.
- 6Attach Schedule C to the main Form 5713 before filing.
- 7Sign the Schedule C where required.
- 8Retain a copy of the completed Schedule C for your records.
How to file this form
- 1Calculate the international boycott factor using Schedule A or identify specific taxes with Schedule B, then keep the calculation worksheet as proof of preparation.
- 2Apply the factor to compute reductions on the applicable lines of Schedule C, and mark each line as completed for audit trail.
- 3Enter the adjusted amounts on the related tax forms (e.g., Form 1116, Form 1120‑IC‑DISC, Form 8873), and attach supporting schedules as evidence of filing.
- 4Attach the completed Schedule C to Form 5713, and include a cover sheet indicating submission, to serve as filing documentation.
- 5Mail the assembled return to the IRS and retain the mailing receipt as proof of filing.
Known limitations
- 1Partnerships themselves do not file Schedule C (Form 5713); each partner must file a separate Schedule C. | Form p.2
- 2Only taxpayers who completed Schedule A or Schedule B of Form 5713 are required to file Schedule C. | Form p.2
- 3Controlled groups that file a consolidated return are not required to file separate Schedule C for each member. | Form p.2
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 form is Revision September 2018 (09/2018). The source directs users to www.irs.gov/forms-pubs/about-schedule-c-form-5713 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads 09/2018 on the form header.
- 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 the completed Schedule C with the tax return records for at least three years.
- 2Store a digital copy of Schedule C in a secure location for future reference.
- 3If the IRS requests documentation, provide the filed Schedule C as part of the response.
- 4If an error is discovered after filing, submit an amended return with a corrected Schedule C.
- 5Verify that any IRS acknowledgment or acceptance notice reflects the inclusion of Schedule C.
Sources
- SRCForm p.2 — Purpose of Schedule C (Form 5713) is to compute the loss of tax benefits attributable to participation in an international boycott.
- SRCForm p.2 — Partnerships do not complete Schedule C (Form 5713); each partner must complete a separate Schedule C.
- SRCForm p.2 — Who Must File: Complete Schedule C if you completed either Schedule A or Schedule B of Form 5713.
- SRCForm p.2 — Controlled groups: Unless a controlled group files a consolidated return, each member may independently choose a method.
- SRCForm p.1 — Schedule C must be attached to Form 5713.
- SRCForm p.1 — Lines requiring amounts from Schedule B columns are referenced for various denial calculations.
- SRCForm p.2 — Reduction of foreign trade income qualifying for the extraterritorial income exclusion uses line 49 of Form 8873 and the international boycott factor.
- SRCForm p.2 — Enter the reduction on Form 8873 line 50 after multiplying the factor.
Common confusion points
Do I need to file Schedule C if I only completed Schedule A?
Schedule C is required only when you completed Schedule A or B.
→ Verify you completed Schedule A on Form 5713.
Are partnerships required to submit Schedule C?
Partnerships themselves do not file Schedule C; each partner files individually.
→ Confirm each partner files their own Schedule C.
What method should my controlled group use for Schedule C?
Members may choose either the international boycott factor or specifically attributable taxes unless filing a consolidated return.
→ Check your controlled group filing status and select one method consistently.
Where do I enter the international boycott factor on Schedule C?
The factor is entered on the specific lines (e.g., line 2a, 4a, 5a) indicated in the schedule.
→ Match the line numbers on the form to the factor entries.
Do I need to attach Schedule C to Form 5713?
Schedule C must be attached to Form 5713.
→ Ensure Schedule C is physically attached before mailing.
If I answered “Yes” to a line 7 question, what additional entries are required?
Specific lines (e.g., line 2, line 4, line 5) require amounts from Schedule B columns.
→ Review the instructions for each “Yes” response to complete the corresponding lines.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File an amended return with a corrected Schedule C.
Questions about IRS Form 5713-SC
What is IRS Form 5713-SC used for?
Schedule C tells the IRS how much tax benefit you lost because you were part of an international boycott. It works with the numbers you entered on Schedule A or Schedule B. The form then reports those losses so they can be applied to your tax return.
Who must file IRS Form 5713-SC?
Any taxpayer who has completed Schedule A or Schedule B of Form 5713 must file Schedule C. Each partner in a partnership files a separate Schedule C, and members of a controlled group that do not file a consolidated return may also file.
What information does IRS Form 5713-SC require?
The form records the international boycott factor and specifically attributable taxes and income, with amounts entered on lines such as 2a(1), 2a(3), 2b, 3a(1) and 4a(1).
How do I complete IRS Form 5713-SC?
First, check the box indicating whether the loss is computed using the international boycott factor (Schedule A) or specific attributable taxes and income (Schedule B). Then enter the required amounts on the appropriate lines, for example line 2a(1), line 2a(3), line 2b, line 3a(1) and line 4a(1). Complete the rest of the schedule, sign the form, and attach it to Form 5713 before filing.
Do I need to file Schedule C if I only completed Schedule A?
Schedule C is required only when you completed Schedule A or B. Verify you completed Schedule A on Form 5713.
Are partnerships required to submit Schedule C?
Partnerships themselves do not file Schedule C; each partner files individually. Confirm each partner files their own Schedule C.
What method should my controlled group use for Schedule C?
Members may choose either the international boycott factor or specifically attributable taxes unless filing a consolidated return. Check your controlled group filing status and select one method consistently.
Where do I enter the international boycott factor on Schedule C?
The factor is entered on the specific lines (e.g., line 2a, 4a, 5a) indicated in the schedule. Match the line numbers on the form to the factor entries.
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