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Form 5713-SC: 5713 (Schedule C)
IRS Form 5713 is used to compute the loss of tax benefits from participation in an international boycott. Partnerships must complete a separate Schedule C (Form 5713) for each partner.
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IRS Form 5713-SC - 5713 (Schedule C)
IRS Form 5713 is used to compute the loss of tax benefits from participation in an international boycott. Partnerships must complete a separate Schedule C (Form 5713) for each partner.
Risk Radar
Scan points- 1Ensure the method used to compute loss of benefits is consistently chosen across all related schedules.
- 2Failing to check box 1a or 1b to select the proper computation method on line 1.
- 3Using an international boycott factor when specifically attributable taxes/income should be used (or vice versa).
- 4Not completing sections 2, 3, 4, and 5 if the chosen method requires it.
- 5Failing to enter required amounts from Schedule B onto lines 2a, 2b, etc.
Plain English
This form helps calculate how much you lose financially because your business participated in or cooperated with an international boycott. It allows taxpayers to reduce their tax credit, deny certain benefits, or adjust foreign trade income based on this boycott involvement. You complete it if you have completed Schedule A or Schedule B of Form 5713.
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 computing the loss of tax benefits attributable to participation in or cooperation with an international boycott.
- Do not use Form 5713 if you are filing as a partnership (each partner must complete a separate copy).
- Check Schedule B (Form 5713) instead when identifying specifically attributable taxes and income.
Form selector
Use this form or another form?
A partnership needs to file Schedule C (Form 5713) for each individual partner
Each partner must complete a distinct Schedule C (Form 5713)
✓ Verify that the form number and title match.
A controlled group member is making an independent choice on how to calculate loss of tax benefits
The member chooses between using the international boycott factor or identifying specifically attributable taxes/income.
✓ Confirm the chosen method aligns with consistency requirements for the entire controlled group.
A filer needs to adjust foreign tax credit based on an international boycott factor from Schedule A (Form 5713)
This adjustment is required if box 1a was checked and line 7d answered 'Yes'.
✓ Ensure the reduction calculation uses line 2a(1) multiplied by line 2a(2).
A filer needs to deny deferral under subpart F (section 952(a)(3)) using an international boycott factor from Schedule A (Form 5713)
This is required if box 1a was checked and line 7b answered 'Yes'.
✓ Check that the calculation subtracts line 3a(2) from line 3a(1).
Not stated in the official source
A filer needs to reduce qualifying foreign trade income using an international boycott factor from Schedule A (Form 5713)
This is required if line 7j was answered 'Yes'.
✓ Confirm the final reduction amount is entered on line 50 of Form 8873.
Deadline or filing window
The filing trigger event requires completion if Schedule A or Schedule B of Form 5713 was completed. The form itself does not list a specific due date, but it must be attached to Form 5713 for timely submission. No extension information is provided in the excerpt.
Checklist
What you need before filling it out
Method Used to Compute Loss
Check box 1a for International boycott factor OR box 1b for Specific attribution · Form 5713, Line 1
Reduction of Foreign Tax Credit (Section 908(a))
Complete if checked box 1a AND answered 'Yes' to line 7d question · Form 5713, Section 2a
Denial of Deferral (Section 952(a)(3))
Complete if checked box 1a AND answered 'Yes' to line 7b question · Form 5713, Section 3a
Reduction of Qualifying Foreign Trade Income
Complete if answered 'Yes' to question on line 7j · Form 5713, Section 6
Foreign Tax Credit Before Adjustment
Enter amount from Form 1116 or 1118 · Form 5713, Section 2a(1)
Before you submit
- 1Confirm you completed either Schedule A or Schedule B of Form 5713.
- 2Select and check one box on Line 1 indicating the method used to compute loss (International boycott factor OR Specific attribution).
- 3If using Method 'a' (Boycott Factor), confirm Section 2a is complete, including calculating Reduction of foreign tax credit (Line 2a(3)).
- 4If using Method 'b' (Specific Attribution), ensure Line 2b enters the amount from line o, column (4) of Schedule B.
- 5Verify that if you checked box 1a and answered 'Yes' to line 7d, Section 2a is complete.
- 6Confirm that if you checked box 1b and answered 'Yes' to line 7d, the necessary amount from Schedule B is entered on Line 2b.
- 7Check that all required sections (3a or 3b, and 4a or 4b) are completed based on your initial selection.
How to file this form
- 1Complete Sections 1 through 6 of Form 5713 by filling in the relevant amounts for the chosen method (international boycott factor or specifically attributable taxes/income).
- 2If applicable, ensure Section 2a(3) is calculated correctly (Line 2a(1) x Line 2a(2)) and enter it on Form 1116 or 1118.
- 3Complete the required sections based on whether you chose Method 'a' (Sections 2a, 3a, 4a) or Method 'b' (Sections 2b, 3b, 4b).
- 4Sign and date Form 5713 before submitting it to accompany your primary tax return.
- 5Keep a copy of the completed Form 5713 for your records.
Known limitations
- 1A partnership does not complete Schedule C (Form 5713) as a whole; each partner completes a separate copy.
- 2Controlled groups may choose to apply the international boycott factor under section 999(c)(1) or identify specifically attributable taxes and income under section 999(c)(2), provided they use a single, consistent method.
- 3If filing an International Controlled Disposal Company (IC-DISC), specific sections require completing Schedule C (Form 5713) based on whether the international boycott factor or specifically attributable amounts are used.
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 form directs users to www.irs.gov/forms-pubs/about-schedule-c-form-5713 for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm September 2018 (Rev. 9-2018)
- OMB Number — confirm 1545-0216
- Tax Effect reference — ensure the form is attached to Form 5713 and instructions are followed on page 2.
- Filer Status — verify if you must complete it (i.e., completed Schedule A or B) or if a partnership/controlled group rule applies.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 5713.
- 2If filing for an IC-DISC, the amount entered on line 4a(3) (for reduction of foreign tax credit) will be included on line 10, Part I, Schedule J, Form 1120-IC-DISC.
- 3If using specifically attributable amounts for IC-DISC, the amount entered on line 4b will be included on line 10, Part I, Schedule J, Form 1120-IC-DISC.
- 4If completing section 5a (denial of exemption), the resulting exempt foreign trade income must be entered on line 2, Schedule F, Form 1120-FSC.
- 5If completing section 5b (specifically attributable taxes/income for denial of exemption), the amount must be entered on line 2, Schedule F, Form 1120-FSC.
Sources
- SRCForm p.1 — The official title is Schedule C (Form 5713), and the revision date is September 2018.
- SRCForm p.1 — The purpose of Form 5713 is to compute the loss of tax benefits attributable to participation in or cooperation with an international boycott.
- SRCForm p.1 — Box 1 allows selection between calculating loss using an International boycott factor from Schedule A (lines 2a, 3a, 4a, 5a) or identifying specifically attributable taxes and income from Schedule B (lines 2b, 3b, 4b, 5b).
- SRCForm p.1 — Section 2 requires completing Form 5713 if you checked box 1a AND answered 'Yes' to the question on line 7d.
- SRCForm p.1 — Section 6 requires completing Form 5713 if you answered 'Yes' to the question on line 7j, Form 5713 (this is found on page 2).
- SRCForm p.2 — Partnerships must complete a separate Schedule C (Form 5713) for each partner.
- SRCForm p.2 — Controlled groups may choose to apply the international boycott factor under section 999(c)(1) or identify specifically attributable taxes and income under section 999(c)(2).
- SRCForm p.2 — Line 2a requires entering amounts from line 30, Part IV, of Form 1116 and/or line 7, Part III, Schedule B, of Form 1118.
- SRCForm p.2 — The reduction calculated on line 6c is entered on Form 8873, line 50.
Common confusion points
Should I fill out Schedule C (Form 5713) even if my partnership doesn't file a consolidated return?
If you are a partner in the group, you must complete your own separate Schedule C (Form 5713).
→ Check if you are filing as an individual partner or if the entire entity is filing.
What determines whether I use box 1a (International boycott factor) or box 1b (Specifically attributable taxes and income)?
This depends on which method you choose to compute the loss of tax benefits.
→ Review lines 7d, 7b, or 7i to see which choice prompts completion for that specific section.
If I use Box 1a, when do I complete Section 2 (Reduction of foreign tax credit)?
You must complete Section 2 if you checked box 1a AND answered 'Yes' to the question on line 7d of Form 5713.
→ Verify that your choice in box 1a matches the prerequisite for completing Section 2.
If I use Box 1b, where does the amount from Schedule B (Form 5713) go?
The amounts are entered on Form 1116 or 1118 (for Section 2b) or line 22 of Worksheet A in Form 5471 instructions (for Sections 3b and 4b).
→ Check the specific section you are completing to see which form/line number requires the Schedule B amount.
When calculating Denial of deferral under subpart F (Section 952(a)(3)), what do I subtract?
You must subtract line 3a(2) from line 3a(1).
→ Ensure you are using the correct figures derived from your calculations on Schedule C (Form 5713).
What is the difference between Section 4a and Section 4b requirements for IC-DISC benefits?
Section 4a requires an international boycott factor, while Section 4b requires specifically attributable taxes and income.
→ Check which box you selected (1a or 1b) to see if you need to complete Section 4a or Section 4b.
If I answer 'Yes' to line 7j, what do I use for reduction of qualifying foreign trade income?
You must enter the amount from line 49 of Form 8873 and then multiply it by the international boycott factor from Schedule A (Form 5713), line 3.
→ Confirm that you are multiplying line 6a (from this form) by line 6b (the boycott factor).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1116 or Form 1118 — These forms provide the initial figures (like foreign tax credit) that are reduced and reported on lines 2a and 2b of Form 5713.
Questions about IRS Form 5713-SC
What is IRS Form 5713-SC used for?
This form helps calculate how much you lose financially because your business participated in or cooperated with an international boycott. It allows taxpayers to reduce their tax credit, deny certain benefits, or adjust foreign trade income based on this boycott involvement. You complete it if you have completed Schedule A or Schedule B of Form 5713.
Who must file IRS Form 5713-SC?
Partnerships must ensure each partner completes a separate Schedule C (Form 5713). Controlled groups may independently choose to apply the international boycott factor or identify specifically attributable taxes and income.
What information does IRS Form 5713-SC require?
The form collects information regarding how the loss of tax benefits is computed, using either an International boycott factor from Schedule A or specific attribution from Schedule B. It details reductions for foreign tax credit (lines 2a/2b), denial of IC-DISC benefits (lines 3a/3b), and denial of exemption of foreign trade income (lines 4a/4b, 5a/5b).
When is IRS Form 5713-SC due?
The source does not specify a filing deadline date or period for Form 5713 itself, but it refers to attachments that require specific reporting.
Where do I file IRS Form 5713-SC?
The official instructions direct users to www.irs.gov/forms-pubs/about-schedule-c-form-5713 for the latest information on submission location. The form is attached to Form 5713, which generally dictates where it must be sent.
How do I complete IRS Form 5713-SC?
First, check box 1a or 1b on Form 5713 to determine the method used. If using 1a, complete sections related to the international boycott factor (lines 2, 3, 4, and 5). If using 1b, complete sections for specifically attributable taxes/income (lines 2, 3, 4, and 5). The form must be signed before sending.
What happens if IRS Form 5713-SC is filed incorrectly?
The source does not explicitly state a penalty for incorrect filing of Form 5713, but completing it correctly is necessary to properly compute the loss of tax benefits attributable to an international boycott.
Should I fill out Schedule C (Form 5713) even if my partnership doesn't file a consolidated return?
If you are a partner in the group, you must complete your own separate Schedule C (Form 5713). Check if you are filing as an individual partner or if the entire entity is filing.
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