SCHEDULE C  
(Form 5713)                       Tax Effect of the International Boycott Provisions 
                                                                                                                     OMB No. 1545-0216 
(Rev. December 2010)                                    ▶ Attach to Form 5713.   
Department of the Treasury                        ▶ See instructions on page 2.
Internal Revenue Service 
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)(ii), 951(a)(1)(A)(iii), 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. 12-2010) 

Schedule C (Form 5713) (Rev. 12-2010)                                                                                         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 .      .   . .   . .        . . . . . . . .  .      . . .  . . .  .      . .     . . . . .   .  . .

Instructions                                    by identifying specifically attributable       amount from line 27, Part IV, of  Form 
                                                taxes and income.                              1116. Corporate filers, enter the  
Section references are to the Internal                                                         amount from line 4, Part III,  Schedule 
Revenue Code unless otherwise                                                                  B, of Form 1118. 
noted.                                          Other Requirements 
                                                                                               Line 2a(3).  Enter the reduction of  
                                                • A person who applies the                     foreign tax credit from this line on  
Purpose of Form                                 international boycott factor to one            either Form 1116 or 1118. Individual  
Schedule C (Form 5713) is used to               operation must apply the factor to all         filers, enter this amount on line 28,  
compute the loss of tax benefits                that tax year’s operations under               Part IV, of Form 1116. Corporate filers, 
attributable to participation in or             section 908(a), 952(a)(3), 995(b)(1)(F)(ii),   enter this amount on line 5, Part III,  
cooperation with an international               or 927(e)(2).                                  Schedule B, of Form 1118. 
boycott.                                        • A person who identifies specifically         Line 2b.  Enter the reduction of foreign 
                                                attributable taxes and income under  
Who Must File                                   section 999(c)(2) must use that                taxes available for credit from this line  
Complete Schedule C (Form 5713) if              method for all that tax year’s                 on Form 1116 or 1118. Individual  
you completed either Schedule A or              operations under section 908(a),               filers, include this amount on line 12,  
Schedule B of Form 5713.                        952(a)(3), 995(b)(1)(F)(ii), or 927(e)(2).     Part III, of Form 1116. Corporations,  
                                                                                               enter this amount on line C,  Schedule 
                                                • An IC-DISC whose tax year differs  
Partnerships.  Each partner must                from the common tax year of the                G, of Form 1118. 
complete a separate Schedule C                  controlled group of which it is a              Line 3a(1).  Enter your share of the  
(Form 5713). Partnerships do not                member does not need to amend its              income of the controlled foreign  
complete Schedule C (Form 5713).                return to show on Schedule J  (Form            corporation on line 3a(1). 
Controlled groups.  Unless a                    1120-IC-DISC) the amount of  IC-DISC             Nonexempt foreign trade income of  
controlled group (described in section          benefits lost because of  boycott              a foreign sales corporation (FSC) that  
993(a)(3)) files a consolidated return,         participation. Because the  IC-DISC            was computed without regard to the  
each member may independently                   benefits are lost at the  shareholder          administrative pricing rules is subject  
choose to either  (a)  apply the                level, the shareholder  must include in        to the subpart F rules. Include your  
international boycott factor under              income the prorated  share of income           share of these types of income on  line 
section 999(c)(1) or  (b)  identify             attributable to boycott  operations            3a(1). 
specifically attributable taxes and             shown on line 4a(3).                           Line 4a(1).  Enter your pro rata share  
income under section 999(c)(2). Each            • A person excluding extraterritorial  
member must consistently use a                  income must reduce qualifying foreign          of section 995(b)(1)(F)(i) amount on  
single method to figure the loss of tax         trade income using the international           line 4a(1) as follows: 
benefits.                                       boycott factor computed on                     • Shareholder that is not a  C 
                                                                                               corporation.  Enter your pro rata  
Example.  A member that chooses                 Schedule A.                                    share of line 8, Part I, Schedule J,  
to use the international boycott factor         Lines 2 through 6                              Form 1120-IC-DISC. 
must apply it to determine its loss of                                                         • Shareholder that is a  C 
the section 902 indirect foreign tax            Note.  All line references are to 2010  
                                                forms unless otherwise noted.                  corporation.  Enter your pro rata  
credit on a dividend that another               Line 2a(1).  Enter the foreign tax credit      share of line 8, Part I, Schedule J,  
member of the controlled group paid             before adjustment from Form 1116 or            Form 1120-IC-DISC, multiplied by  
                                                                                               16/17.  
to it, even if the other member                 1118. Individual filers, enter the  
determines its own loss of tax benefits 

                                                                                                   Schedule C (Form 5713) (Rev. 12-2010)