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U.S. persons file Form 5713 to report:
- Operations in or related to boycotting countries.
- The receipt of boycott requests and boycott agreements made.
Current revision
Recent developments
None at this time.
Schedules
Complete Schedule A (Form 5713) if:
- You participated in or cooperated with an international boycott.
- You are using the international boycott factor to figure the loss of tax benefits.
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.
Use Schedule C (Form 5713) to compute the loss of tax benefits attributable to participation in or cooperation with an international boycott.