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  • Form 5713 (schedule B) (rev. October 1999). Specifically Attributable Taxes And Income (section

Get Form 5713 (schedule B) (rev. October 1999). Specifically Attributable Taxes And Income (section

Nternational boycott factor on Schedule A (Form 5713). Department of the Treasury Internal Revenue Service Attach to Form 5713. See instructions on page 2. Name Identifying number Name of country being boycotted Israel Other (identify) Important: If you are involved in more than one international boycott, use a separate Schedule B (Form 5713) to compute the specifically attributable taxes and income for each boycott. Specifically Attributable Taxes and Income by Operatio.

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The willful failure to file Form 5713 can result in a $25,000 fine, imprisonment for no more than one year, or both.

A foreign corporation engaged in a U.S. trade or business through a U.S. branch generally is required to file Form 5713 to report the boycott activities of its controlled group, including the U.S. branch.

Section references are to the Internal Revenue Code unless otherwise noted. 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.

What are International Boycott Reports? International Boycott Reports are required of U.S. taxpayers to report operations in, with, or related to, countries participating in boycotts not sanctioned by the U.S. government.

Schedule C (Form 5713) is used to compute the loss of tax benefits attributable to participation in or cooperation with an international boycott. Complete Schedule C (Form 5713) if you completed either Schedule A or Schedule B of Form 5713. Partnerships. Each partner must complete a separate Schedule C (Form 5713).

More In Forms and Instructions U.S. persons file Form 5713 to report: Operations in or related to boycotting countries.

Form 5713 is due when your income tax return is due, including extensions. Attach the original copy of the Form 5713 (and Schedules A, B, and C, if applicable) to your income tax return. Do not sign the copy that is attached to your income tax return.

The other antiboycott law is the Ribicoff Amendment to the Tax Reform Act of 1976 (TRA76). It requires all U.S taxpayers and their related “persons” [2] to report operations in, with, or related to, boycotting countries or their nationals to the Internal Revenue Service.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232