Form 5713 - Schedule A - International Boycott Factor (Section 999(C)(1)) Page 2
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Schedule A (Form 5713) (Rev. 12-2010)
Page
General Instructions
international boycott factor, which
Column (2). Enter all purchases that
reflects all their purchases, sales, and
are made from boycotting countries
References are to the Internal Revenue
payroll. However, if you belong to two
that are attributable to the operation
Code.
or more controlled groups, your
reported on each line.
international boycott factor will reflect
Column (3). Enter the sales that are
Who Must File
the purchases, sales, and payroll of all
made to or from boycotting countries
Complete Schedule A (Form 5713) if:
the controlled groups to which you
and that are attributable to the
belong.
• You participated in or cooperated
operation reported on each line.
with an international boycott and
Partnerships and trusts. You are
Column (4). Enter the total payroll that
deemed to have a prorated share of
• You are using the international
was paid or accrued for services
the purchases, sales, and payroll of
boycott factor to figure the loss of tax
performed in boycotting countries and
each partnership in which you are a
benefits.
that are attributable to the operation
partner and of each trust of which you
reported on each line.
You must use the international
are treated as the owner under section
boycott factor to figure the reduction
Lines 1 Through 3
671. As a result, your international
to foreign trade income qualifying for
boycott factor may also reflect
Line 1. Add the totals of columns (2),
the extraterritorial income exclusion.
purchases, sales, and payroll of
(3), and (4). This amount is the
To figure the loss of all other
partnerships or trusts.
numerator of your international
applicable tax benefits, you may either
boycott factor.
Specific Instructions
use the international boycott factor or
you may specifically attribute taxes
Do not include amounts attributable
Compute a separate boycott factor
and income by operation on Schedule
to operations for which you rebutted
and a separate schedule for each
B (Form 5713).
the presumption of participating in or
international boycott you participated
cooperating with the boycott.
Boycott Operations
in or cooperated with. Include your
Line 2. The denominator of the
own operations and, if applicable, the
All your operations in a boycotting
international boycott factor reflects all
operations of partnerships, trusts, and
country are considered to be boycott
your purchases, sales, and payroll in
members of your controlled group.
operations, unless you rebut the
or related to all countries other than
presumption of participating in or
See the instructions for lines 8
the United States. If applicable, the
cooperating with the boycott (as
through 13, in the Instructions for
denominator also reflects these items
explained below). In addition, your
Form 5713, to determine the years for
for your controlled groups,
operations that are not in a boycotting
which you should report purchases,
partnerships, and trusts. Include the
country are boycott operations if they
sales, and payroll for partnerships,
amounts that are attributable to
are connected to your participation in
trusts, and controlled groups.
operations for which you rebutted the
or cooperation with the boycott.
presumption of participating in or
Columns (1) Through (4)
Rebutting the presumption of
cooperating with the boycott.
In completing columns (1) through (4),
boycott participation or
Line 3. Enter the international boycott
show all boycott purchases, boycott
cooperation. One act of participation
factor from line 3 of this form on the
sales, and boycott payroll from one
or cooperation creates the
appropriate line of Schedule C
operation on one line.
presumption that you participate in or
(Form 5713) as follows.
Partnerships. Complete only lines a
cooperate with the boycott unless you
THEN enter the
through o, the total of columns (2), (3),
rebut the presumption. The
international
presumption applies to all your
and (4), and line 2. Do not complete
boycott factor
operations and those of each member
line 3. Give this information to all
IF you . . .
on . . .
partners so they can compute their
of any controlled groups (defined in
section 993(a)(3)) to which you belong,
own international boycott factor.
Are required to reduce
Line 2a(2).
in each country that helps carry out
Column (1). Enter the name of the
your foreign tax credit,
the boycott.
country that requires participation in or
Are denied a tax deferral
Line 3a(4).
You can rebut the presumption of
cooperation with an international
on subpart F income,
boycott as a condition of doing
participation in or cooperation with a
boycott for a particular operation by
business in that country. The country
Are denied a tax deferral
Line 4a(2).
demonstrating that the operation is
named in column (1) is not necessarily
on IC-DISC income,
the country in which the operation
separate from any participation in or
Are denied an exemption
Line 5a(2).
cooperation with an international
takes place. For example, if you have
of foreign trade income of
boycott. The presumption applies only
an operation in Country Z that is not a
a FSC,
boycotting country and the operation
to operations in countries that carry
out the boycott. Therefore, you do not
relates to Country X that is a
Are required to reduce
Line 6b.
need to rebut the presumption for
boycotting country, enter the name of
foreign trade income
Country X in column (1). The Secretary
operations that are related to those
qualifying for the
countries if the operations take place
maintains a list, under section
extraterritorial income
exclusion,
outside of those countries.
999(a)(3), of countries that require
participation in or cooperation with an
International Boycott Factor
international boycott. See the
Your international boycott factor
Instructions for Form 5713 for the
reflects boycott purchases, boycott
current list of boycotting countries.
sales, and boycott payroll.
Controlled groups. All members of a
controlled group generally share one
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