SCHEDULE C                      Tax Effect of the International Boycott Provisions 
(Form 5713)                                            ▶ Attach to Form 5713.                                          OMB No. 1545-0216 
(Rev. September 2018)                            ▶ See instructions on page 2. 
Internal Revenue Service      Go to 
Department of the Treasury    ▶     www.irs.gov/forms-pubs/about-schedule-c-form-5713 for the latest information.
Name                                                                                                    Identifying number 

1    Method used to compute loss of tax benefits (check one): 
a    International boycott factor from Schedule A (Form 5713). See lines 2a, 3a, 4a, and 5a below .     . .        . . . . . . ▶
b    Identification of specifically attributable taxes and income from Schedule B (Form 5713). See lines 2b, 3b, 4b, and 5b 
     below  . .          .  . . . . . . . .  . . .     .    . . .   . . .    .  . .   . .    . . .    . . .        . . . . . . ▶
2    Reduction of foreign tax credit (section 908(a)): 
a  International boycott factor.      Complete if you checked box 1a above and answered “Yes” to the 
     question on line 7d, Form 5713. 
     (1) Foreign tax credit before adjustment from Form 1116 or 1118 (see instructions) .      . .    . . .
     (2) International boycott factor from Schedule A (Form 5713), line 3  .    . .   . .    . . .    . . .
     (3) Reduction of foreign tax credit. Multiply line 2a(1) by line 2a(2). Enter here and on Form 1116 or 
         1118 (see instructions) .    . . .  . . .     .    . . .   . . .    .  . .   . .    . . .    . . .  
     (4) Adjusted foreign tax credit. Subtract line 2a(3) from line 2a(1)  . .  . .   . .    . . .    . . .  
b  Specifically attributable taxes and income.   Complete if you checked box 1b above and answered 
     “Yes” to the question on line 7d, Form 5713. Enter the amount from line o, column (4), Schedule B 
     (Form 5713)  .         . . . . . . . .  . . .     .    . . .   . . .    .  . .   . .    . . .    . .  
     Enter the appropriate part of this amount on Form 1116 or 1118 (see instructions). 
3    Denial of deferral under subpart F (section 952(a)(3)): 
a  International boycott factor.      Complete if you checked box 1a above and answered ‘‘Yes’’ to the 
     question on line 7b, Form 5713. 
     (1) Prorated share of total income of controlled foreign corporations (see instructions) .  .    . . .
     (2) Prorated share of income attributable to earnings and profits of controlled foreign corporations 
         included in income under sections 951(a)(1)(A), 951(a)(1)(B), 952(a)(1), 952(a)(2), 952(a)(4), 952(a)(5), 
         and 952(b) .         . . . . . . .  . . .     .    . . .   . . .    .  . .   . .    . . .    . . .
     (3) Subtract line 3a(2) from line 3a(1) . . .     .    . . .   . . .    .  . .   . .    . . .    . . .
     (4) International boycott factor from Schedule A (Form 5713), line 3 .     . .   . .    . . .    . . .
     (5) Prorated share of subpart F international boycott income. Multiply line 3a(3) by line 3a(4). Enter 
         here and on line 22 of Worksheet A in the Form 5471 instructions       . .   . .    . . .    . . .
b  Specifically attributable taxes and income.   Complete if you checked box 1b above and answered 
     “Yes” to the question on line 7b, Form 5713. Enter the amount from line o, column (5), Schedule B 
     (Form 5713) here and on line 22 of Worksheet A in the Form 5471 instructions  .    .    . . .    . . .  
4    Denial of IC-DISC benefits (section 995(b)(1)(F)(ii)): 
a  International boycott factor.      Complete if you checked box 1a above and answered “Yes” to the 
     question on line 7c, Form 5713. 
     (1) Prorated share of section 995(b)(1)(F)(i) amount (see instructions) .  . .   . .    . . .    . . .  
     (2) International boycott factor from Schedule A (Form 5713), line 3  .    . .   . .    . . .    . . .
     (3) Prorated share of IC-DISC international boycott income. Multiply line 4a(1) by line 4a(2). Enter this 
         amount here and the IC-DISC will include it on line 10, Part I, Schedule J, Form 1120-IC-DISC  . .
b    Specifically attributable taxes and income. Complete if you checked box 1b above and answered 
     “Yes” to the question on line 7c, Form 5713. Enter the amount from line o, column (6), Schedule B 
     (Form 5713) here and the IC-DISC will include it on line 10, Part I, Schedule J, Form 1120-IC-DISC  .
5    Denial of exemption of foreign trade income (section 927(e)(2), as in effect before its repeal): 
a  International boycott factor.      Complete if you checked box 1a above and answered “Yes” to the 
     question on line 7i, Form 5713. 
     (1) Add amounts from columns (a) and (b), line 10, Schedule B (Form 1120-FSC)           . . .    . . .
     (2) International boycott factor from Schedule A (Form 5713), line 3  .    . .   . .    . . .    . . .
     (3) Exempt foreign trade income of a FSC attributable to international boycott operations. Multiply 
         line 5a(1) by line 5a(2). Enter here and on line 2, Schedule F, Form 1120-FSC.      . . .    . . .
b  Specifically attributable taxes and income.   Complete if you checked box 1b above and answered 
     “Yes” to the question on line 7i, Form 5713. Enter the amount from line o, column (7), Schedule B 
     (Form 5713) here and on line 2, Schedule F, Form 1120-FSC .      . .    .  . .   . .    . . .    . . .
For Paperwork Reduction Act Notice, see Instructions for Form 5713.          Cat. No. 12070O     Schedule C (Form 5713) (Rev. 9-2018) 

Schedule C (Form 5713) (Rev. 9-2018)                                                                                       Page  2 
6 Reduction of foreign trade income qualifying for the extraterritorial income exclusion. Complete if  you
  answered “Yes” to the question on line 7j, Form 5713. 
a Enter amount from line 49 of Form 8873 .       . . .       . . .  . . .  .    . .       . . . . .   . . .
b International boycott factor from Schedule A (Form 5713), line 3 .    .  .    . .       . . . . .   . . .
c Reduction of qualifying foreign trade income. Multiply line 6a by 6b. Enter here and on Form 8873, 
  line 50 .      .   . . . .         . . . . . . . . .       . . .  . . .  .    . .       . . . . .   . . .
Future Developments                            Other Requirements                             Line 2a(3). Enter the reduction of  
                                                                                              foreign tax credit from this line on  
For the latest information about               • A person who applies the                     either Form 1116 or 1118. With respect 
developments related to  Schedule C            international boycott factor to one            to Form 1116, enter the reduction on 
(Form 5713) and its instructions, such         operation must apply the factor to all         line 32, Part IV, and with respect to 
as legislation enacted after they were         that tax year’s operations under               Form 1118, enter the reduction on line 
published, go to www.irs.gov/forms-            section 908(a), 952(a)(3), 995(b)(1)(F)(ii),   8, Part III, Schedule B.
pubs/about-schedule-c-form-5713.               or 927(e)(2).                                  Line 2b. Enter the reduction of foreign  
                                               • A person who identifies specifically         taxes available for credit from this line  
Instructions                                   attributable taxes and income under            on Form 1116 or 1118. With respect to 
                                               section 999(c)(2) must use that                Form 1116, include this amount on line 
Section references are to the Internal         method for all that tax year’s                 12, Part III. With respect to Form 1118, 
Revenue Code unless otherwise                  operations under section 908(a),               enter this amount on line C, 
noted.                                         952(a)(3), 995(b)(1)(F)(ii), or 927(e)(2).     Schedule G.
Purpose of Form                                • An IC-DISC whose tax year differs            Line 3a(1). Enter your share of the  
Schedule C (Form 5713) is used to              from the common tax year of the                income of the controlled foreign  
compute the loss of tax benefits               controlled group of which it is a              corporation on line 3a(1). 
attributable to participation in or            member does not need to amend its                Nonexempt foreign trade income of  
cooperation with an international              return to show on Schedule J (Form             a foreign sales corporation (FSC) that  
boycott.                                       1120-IC-DISC) the amount of IC-DISC            was computed without regard to the  
                                               benefits lost because of boycott               administrative pricing rules is subject  
Who Must File                                  participation. Because the IC-DISC             to the subpart F rules. Include your  
                                               benefits are lost at the shareholder           share of these types of income on line 
Complete Schedule C (Form 5713) if             level, the shareholder must include in         3a(1). 
you completed either Schedule A or             income the prorated share of income 
Schedule B of Form 5713.                       attributable to boycott operations             Line 4a(1). Enter your pro rata share  
Partnerships. Each partner must                shown on line 4a(3).                           of section 995(b)(1)(F)(i) amount on  
                                                                                              line 4a(1) as follows.
complete a separate Schedule C                 • A person excluding extraterritorial  
(Form 5713). Partnerships do not               income must reduce qualifying foreign          • Shareholder that is not a 
complete Schedule C (Form 5713).               trade income using the international           C corporation. Enter your pro rata  
Controlled groups. Unless a                    boycott factor computed on                     share of line 8, Part I, Schedule J,  
controlled group (described in section         Schedule A.                                    Form 1120-IC-DISC. 
993(a)(3)) files a consolidated return,                                                       • Shareholder that is a 
each member may independently                  Lines 2 through 6                              C corporation. Enter your pro rata  
choose to either (a) apply the                 Line 2a(1). Enter the foreign tax credit       share of line 8, Part I, Schedule J,  
international boycott factor under             before adjustment from Form 1116 or            Form 1120-IC-DISC, multiplied by  
section 999(c)(1) or (b) identify              1118. Enter the amount from line 30,           16/17.  
specifically attributable taxes and            Part IV, of Form 1116 and/or the 
income under section 999(c)(2). Each  
                                               amount from line 7, Part III, Schedule 
member must consistently use a  
single method to figure the loss of tax        B, of Form 1118.
benefits. 

                                                                                                  Schedule C (Form 5713) (Rev. 9-2018)