PDF document

- 1 -

Userid: CPM Schema: instrx Leadpct: 100% Pt. size: 9 Draft Ok to Print
AH XSL/XML Fileid: … ns/I5713/201809/A/XML/Cycle04/source (Init. & Date) _______

Page 1 of 8 8:19 - 10-Aug-2018

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Department of the Treasury
Internal Revenue Service
Instructions for Form 5713

(Rev. September 2018)
International Boycott Report

Section references are to the Internal Revenue That partner has no boycott operations
Code unless otherwise noted. Exceptions From Filing
that are independent of the partnership,
Foreign person. A foreign person is not The partnership files Form 5713 with
Future Developments required to file Form 5713 unless that Form 1065, and
person:
For the latest information about The partnership did not cooperate with
developments related to Form 5713 and 1. Claims the benefits of the foreign or participate in an international boycott.
its instructions, such as legislation tax credit, U.S. approved boycotts. You can
enacted after they were published, go to 2. Owns stock in an interest charge comply with an international boycott
IRS.gov/Form5713. domestic international sales corporation imposed by a foreign country if the boycott
(IC-DISC), is approved by U.S. law, regulations, or an
What’s New 3. Is a foreign sales corporation (FSC) Executive order. Do not report U.S.
that has exempt foreign trade income, or approved boycotts on Form 5713.
Expansion of categories of income.
Per Public Law 115–97, beginning after 4. Has extraterritorial income (defined Unsolicited invitation to bid. If you
December 31, 2018, line 6a may include in section 114(e), as in effect before its receive an unsolicited invitation to bid for a
two new categories of income. In addition, repeal) excluded from gross income. contract that contains a request to
the instruction clarifies that filers must participate in or cooperate with an
include the credit for taxes on section Members of a controlled group. A international boycott, you are required to
901(j) category income, if applicable, on corporation that is a member of a file Form 5713 only if you accept the
line 6a. For more information see controlled group (as defined in section invitation.
instructions for line 6a. 1563) is not required to file Form 5713 if all
members of the controlled group joined in Foreign corporation with U.S. subsid-
the filing of a consolidated income tax iary or sister corporation. A U.S.
General Instructions return and the common parent files Form corporation that is a subsidiary or sister
5713 on behalf of all members of the corporation of a foreign corporation can
Purpose of Form controlled group. waive the requirement to report boycott
operations of its foreign parent or sister
Use Form 5713 to report: If all members of a controlled group did corporation if the following conditions are
Operations in or related to boycotting not join in the filing of a consolidated met.
countries (see the list under Boycotting income tax return, each member of the The foreign corporation is not required
Countries, later), and controlled group must file Form 5713 to file Form 5713 independent of its
The receipt of boycott requests and separately. relationship with the U.S. subsidiary or
boycott agreements made. A member of a controlled group (as sister corporation.
defined in section 993(a)(3)) is not The U.S. subsidiary or sister
Who Must File required to file Form 5713 if all of the corporation agrees to forfeit the benefits of
You must file Form 5713 if you are a U.S. following conditions apply. the foreign tax credit, deferral of taxation
person (defined in section 7701(a)(30)) The member has no operations in or of earnings of a CFC, IC-DISC benefits,
that has operations (defined later) in or related to a boycotting country (or with the FSC benefits, and the extraterritorial
related to a boycotting country, or with the government, a company, or a national of a income exclusion.
government, a company, or a national of a boycotting country). Foreign corporation with U.S. branch.
boycotting country. The member did not own stock, directly A foreign corporation engaged in a U.S.
The following U.S. persons also must or indirectly, in any corporation having trade or business through a U.S. branch
file Form 5713. such operations. generally is required to file Form 5713 to
A member of a controlled group (as The member did not receive any report the boycott activities of its
defined in section 993(a)(3)), a member of boycott requests. controlled group, including the U.S.
which has operations. The member did not own stock, directly branch. When reporting for the U.S.
A U.S. shareholder (within the meaning or indirectly, of any corporation receiving a branch, report all information related to the
of section 951(b)) of a foreign corporation request. U.S. branch's boycott activities, including
that has operations (but only if you own The member is not entitled to (or the boycott activities that do not relate to
(within the meaning of section 958(a)) forfeits) the benefits of the foreign tax the U.S. trade or business.
stock of that foreign corporation). credit, the deferral of earnings of a
A partner in a partnership that has controlled foreign corporation (CFC), The foreign corporation can, however,
operations. IC-DISC benefits, FSC benefits, or the waive the requirements to report
A person treated (under section 671) as extraterritorial income exclusion. information about its U.S. branch if it does
the owner of a trust that has operations. The member attaches to its tax return a not claim or forfeits the benefits of the
certificate stating that Form 5713 was filed foreign tax credit, deferral of taxation of
Ban on importing or exporting. on the member's behalf. This certificate earnings of a CFC, IC-DISC benefits, and
Although you can comply with a ban on must be signed by a person authorized to FSC benefits. This waiver does not relieve
importing or exporting of products sign the income tax return of the common the foreign corporation of reporting
described in sections 999(b)(4)(B) and (C) parent of the group. boycott activities of all U.S. corporations
without incurring the loss of tax benefits, that are members of the same controlled
you must report the boycott operations Partners. A partner is not required to file group of which the foreign corporation is a
from such agreements on Form 5713. Form 5713 if: member.

Aug 10, 2018 Cat. No. 12040A

- 2 -

Page 2 of 8 Fileid: … ns/I5713/201809/A/XML/Cycle04/source 8:19 - 10-Aug-2018

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

When and Where To File partnership is only required to complete services, whether or not related to the
Form 5713 is due when your income tax parts of Schedule A or parts of activities above.
return is due, including extensions. Attach Schedule B.
Operations in a boycotting country.
the original copy of the Form 5713 (and Report the appropriate amounts from You are considered to have operations “in
Schedules A, B, and C, if applicable) to Schedule C on the following forms. a boycotting country” if you have an
your income tax return. Do not sign the operation that is carried out, in whole or in
copy that is attached to your income tax Form 1116, Foreign Tax Credit part, in a boycotting country, either for or
return. For electronic filing, see Electronic (Individual, Estate, or Trust). with the government, a company, or a
filing of Form 5713 next. Form 1118, Foreign Tax national of a boycotting country.
Electronic filing of Form 5713. If you Credit—Corporations. Operations with the government, a
file your original Form 5713 electronically Form 5471, Information Return of U.S. company, or a national of a boycotting
(as an attachment to your e-filed income Persons With Respect To Certain Foreign country. You are considered to have
tax return), you are not required to file a Corporations. operations “with the government, a
duplicate Form 5713. See the instructions company, or a national of a boycotting
for your income tax return for general Form 1120-IC-DISC, Interest Charge country” if you have an operation that is
information about electronic filing. Domestic International Sales Corporation carried on outside a boycotting country
Return. either for or with the government, a
Penalties Form 1120-FSC, U.S. Income Tax company, or a national of a boycotting
Willful failure to file Form 5713 may result Return of a Foreign Sales Corporation. country.
in: Operations related to a boycotting
Form 8873, Extraterritorial Income
A $25,000 fine, country. You are considered to have
Exclusion.
Imprisonment for no more than 1 year, operations “related to a boycotting
or country” if you have an operation that is
Both. Definitions carried on outside a boycotting country for
Boycotting Countries the government, a company, or a national
of a nonboycotting country if you know or
Tax Benefits That May Be A boycotting country includes the have reason to know that specific goods
Lost following. or services produced by the operation are
If you cooperate with or participate in an Any country that is on the list intended for use in a boycotting country, or
international boycott, you may lose a maintained by the Secretary of the for use by or for the benefit of the
portion of the following. Treasury under section 999(a)(3). As of government, a company, or a national of a
The foreign tax credit (section 908(a)). the date these instructions were revised, boycotting country, or for use in
Deferral of taxation of earnings of a the most recent “List of Countries forwarding or transporting to a boycotting
CFC (section 952(a)(3)). Requiring Cooperation with an country.
Deferral of taxation of IC-DISC income International Boycott” (dated May 4, 2018)
(section 995(b)(1)(F)(ii)). included Iraq, Kuwait, Lebanon, Libya,
Exemption of foreign trade income of an Qatar, Saudi Arabia, Syria, United Arab Specific Instructions
FSC (section 927(e)(2), as in effect before Emirates, and Yemen. The list is updated
its repeal). quarterly and is available at Address
Exclusion of extraterritorial income from FEDERALREGISTER.gov. Enter
gross income (section 941(a)(5), as in “International Boycott” in the search box. Include the suite, room, or other unit
effect before its repeal). Any other country in which you (or a number after the street address. If the
member of the controlled group of which Post Office does not deliver mail to the
Schedules A, B, and C you are a member) have operations and of street address and the filer has a P.O.
Figure the loss of tax benefits on which you know (or have reason to know) box, show the box number instead.
Schedules A and C or Schedules B and C requires any person to cooperate with or If you receive your mail in care of a
(Form 5713). You must use the participate in an international boycott. third party (such as an accountant or an
international boycott factor (Schedule A) However, see Exceptions From Filing, attorney), enter on the street address line
to figure the reduction to foreign trade earlier. “C/O” followed by the third party's name
income qualifying for the extraterritorial and street address or P.O. box.
income exclusion. To figure the loss of all Boycott Request
other tax benefits, you can use either the A boycott request is any request to enter
international boycott factor (Schedule A) into an agreement that would constitute Address of Service Center
or determine taxes and income cooperation with or participation in an Enter the address of the service center
specifically attributable to boycott international boycott. where your tax return was filed. If the
operations (Schedule B). return was e-filed, enter “e-file.”
Operations
Figure the loss of tax benefits on The term “operations” means all forms of Lines 1 Through 6
Schedule C. For more details, see the business or commercial activities and All line references are to 2018
instructions for these separate schedules. transactions (or parts of transactions), ! forms unless otherwise noted.
Complete Schedule C if you are a whether or not productive of income, CAUTION
partner. Partnerships do not complete including, but not limited to: selling;
Schedule C. But partnerships must purchasing; leasing; licensing; banking, Line 1. Individuals
complete parts of both Schedules A and financing, and similar activities; extracting; Enter your adjusted gross income as
B. However, if all partners figure the loss processing; manufacturing; producing; computed on Form 1040.
of their tax benefits using the boycott constructing; transporting; performing
factor exclusively, or specifically activities related to the activities above (for
identifiable taxes and income attributable example, contract negotiating, advertising,
to boycott operations exclusively, then the site selecting, etc.); and performing

-2- Instructions for Form 5713 (Rev. 9-2018)

- 3 -

Page 3 of 8 Fileid: … ns/I5713/201809/A/XML/Cycle04/source 8:19 - 10-Aug-2018

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Line 2c. Partnerships and exists or no agreement is reached by the Form 1120S. On page 1, in the
members of the controlled group, the
Corporations Deductions area, Ordinary business
common tax year of the group will be the income (loss).
Enter your principal business activity code tax year of the member of the controlled
number and description from the list at the group whose tax year ends in the latest For example, the amount of taxable
end of these instructions. Enter the code month of the calendar year. The common income before NOL and special
number for the specific industry group tax year election is a binding election and deductions for a corporation filing Form
from which the largest percentage of total can be changed only with the approval of 1120 for tax year 2017 can be found on
receipts was derived. Total receipts are the Secretary. the 2017 Form 1120, page 1, line 28.
defined in the instructions for the Codes
for Principal Business Activity located at Line 4c(1). Corporation's Total Line 6. Totals
the end of the instructions for partnership Assets Line 6a. Foreign tax credit. Enter on
and corporate returns. Enter the amount of total assets from line 6a the foreign tax credit before
Line 2d. IC-DISCs Schedules L of the forms as follows. adjustment (totals of credits for taxes on
section 951A category income, foreign
Enter on line 2d the major product code Form 1120. Column (d). branch category income, passive category
number for the major product or service income, general category income, section
Form 1120-F. Column (d).
(as measured by export gross receipts) 901(j) category income, certain income
sold or provided by the IC-DISC (Form Form 1120-FSC. Column (d). re-sourced by treaty, and lump-sum
1120-IC-DISC, Schedule N, line 1a). distributions) from Form 1116 or (total of
Form 1120-IC-DISC (Rev. 11-2018).
Line 3a. Partnership's Total Column (b). credits for taxes on section 951A category
income, foreign branch category income,
Assets Form 1120-L. Part I, column (b). passive category income, general
Enter the total assets of the partnership Form 1120-PC. Column (d). category income, section 901(j) category
(Form 1065 and Form 1065-B, the amount income, income re-sourced by treaty) from
on the Schedule L, “Total assets” line, Form 1120S. Line 15, column (d). Form 1118, Schedule B, Part III.
column (d)). For example, the total assets, as of the Line 6b. Deferral of earnings of CFCs.
Line 3b. Partnership's Ordinary end of the tax year, for a corporation filing Enter on line 6b your pro rata share of total
Form 1120 for tax year 2018 can be found earnings from CFCs (as defined in section
Income on the 2018 Form 1120, Schedule L, 952(a)(3)(A)).
Enter the partnership's ordinary income line 15, column (d).
(Form 1065, line 22, Ordinary business Line 6c. Deferral of IC-DISC income.
income (loss)). For electing large Line 4c(2). Corporation's Shareholders of an IC-DISC should figure
partnerships, enter the portion of taxable Taxable Income the deferral as follows:
income (Form 1065-B, amount on Enter the amount of taxable income before Shareholder that is not a C
“Taxable income (loss) from passive loss net operating loss (NOL) and special corporation. Enter on line 6c your pro
limitation activities” line) that is attributable deductions on the following forms on the rata share of the section 995(b)(1)(F)(i)
to trade or business activities. lines with the labels as follows. amount (pro rata share of Form
Line 4b. Common Tax Year Form 1120. In the Deductions area on 1120-IC-DISC, Schedule J, Part I, line 8).
Election page 1, Taxable income before net Shareholder that is a C corporation.
The common tax year of a controlled operating loss deduction and special Enter on line 6c your pro rata share of the
group is generally the tax year of the deductions. section 995(b)(1)(F)(i) amount multiplied
common parent. The members of the Form 1120-F. In the Deductions area of by 16/17 (16/17 times your pro rata share
controlled group can, however, elect the Section II, Taxable income before NOL of Form 1120-IC-DISC, Schedule J, Part I,
tax year of any member of the group as deduction and special deductions. line 8).
the common tax year. This election is
made by entering the name, tax year, and Form 1120-FSC. In Part II of Schedule B, Line 6d. FSC exempt foreign trade in-
employer identification number (EIN) of Taxable income or (loss) before net come. Enter on line 6d the total exempt
the designated corporation on line 4b. operating loss deduction and foreign trade income (the total of columns
dividends-received deduction. (a) and (b) of Form 1120-FSC,
Schedule B, line 10).
All members of a controlled group must Form 1120-IC-DISC (Rev. 11-2018). On
consent, in writing, to the common tax page 1, Taxable income before net Line 6e. Foreign trade income qualify-
year election. A common parent can operating loss deduction and ing for extraterritorial income exclu-
consent to the common tax year election dividends-received deduction. sion. Enter on line 6e your foreign trade
on behalf of all members of the controlled income that otherwise qualifies for the
group that joined with the common parent Form 1120-L. On page 1, in the extraterritorial income exclusion (Form
in filing a consolidated return. Foreign Deductions area, Life insurance company 8873, line 49).
corporations that are members of a taxable income (LICTI), plus the total of
controlled group should not sign the the lines “Dividends-received and other
consent if they are not required to file special deductions” and “Net operating Lines 8 Through 13
Form 5713. However, if a foreign loss deduction.” Filers that are not members of a con-
corporation subsequently becomes liable Form 1120-PC. On page 2, in the trolled group. If you are not a member of
to file Form 5713, then it is bound by the Deductions area of Schedule A, the a controlled group, report on lines 8
common tax year election previously subtotal amount found immediately above through 13 your own boycott information
made by the group. A copy of the consent the line for “Dividends-received and other and the boycott information with respect
must be attached to each member's Form special deductions.” to:
5713 filed for the first tax year of such Any foreign corporation in which you
member to which the common tax year are a U.S. shareholder,
election applies. If no common parent

Instructions for Form 5713 (Rev. 9-2018) -3-

- 4 -

Page 4 of 8 Fileid: … ns/I5713/201809/A/XML/Cycle04/source 8:19 - 10-Aug-2018

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Any partnership in which you are a Example. Assume that Corporations number (see Principal Business Activity
partner, or A, B, C, and D are all members of a Codes, later) of the person that has the
Any trust of which you are treated as controlled group. Corporation A is the boycott operation. Enter a brief description
the owner under section 671. common parent and no common tax year of the principal business activity in column
When reporting on behalf of a foreign election is made. Corporations A, B, and C (4).
corporation, partnership, or trust, report report on the basis of a calendar year.
Column (5). IC-DISCs, enter the product
the boycott activities for the tax year of the Corporation D reports on the basis of a
code from Form 1120-IC-DISC,
foreign corporation, partnership, or trust July 1–June 30 tax year. Corporation C
Schedule N, line 1a.
that ends with or within your tax year. owns 15% of Foreign Corporation X.
Corporation X reports on the basis of an Line 9. Nonlisted Countries
Members of a controlled group of cor- April 1–March 31 tax year. Corporations A, Boycotting Israel
porations. If you are a member of a B, C, D, and X have operations in
controlled group of corporations, the boycotting countries. The answers to the If the answer to the question on line 9 is
answers to the questions on lines 8 questions on lines 8 through 13 on the “Yes,” use the same procedure outlined in
through 13 for your tax year must reflect Forms 5713 filed by Corporations A, B, the instructions for line 8 for any nonlisted
the following. and C for their 2017 tax years will reflect countries which you know or have reason
Your boycott information (and the the operations of Corporations A, B, and C to know require participation in or
boycott information of any trust of which for the 2017 tax year, the operations of cooperation with the international boycott
you are treated as the owner under Corporation D for the period July 1, 2016– of Israel.
section 671) for your tax year that ends June 30, 2017, and the operations of Line 10. Boycotts of Countries
with or within the common tax year that Corporation X for the period April 1, 2016–
ends with or within your tax year (see the March 31, 2017. The answers to the Other Than Israel
instructions for line 4b). questions on lines 8 through 13 on the If the answer to the question on line 10 is
The boycott information of each other Form 5713 filed by Corporation D for its “Yes,” use the same procedure outlined in
member of the controlled group (and that tax year ending June 30, 2018, will be the instructions for line 8 for an
of any trust of which a member of the identical to those on Forms 5713 filed by international boycott other than the
controlled group is treated as the owner Corporations A, B, and C for their tax boycott of Israel.
under section 671) for each member's tax years ending December 31, 2017. The
year that ends with or within the common answers on lines 8 through 13 on the Form Line 11. Boycott Requests
tax year that ends with or within your tax 5713 filed by Corporation D for its tax year If you receive a substantial number of
year. ending June 30, 2018, will not reflect any similar requests, you can attach a copy of
The boycott information of each foreign of Corporation D's operations for its July 1, one of these requests and a statement
corporation or partnership on whose 2017–June 30, 2018, tax year. showing the number and nature of all
behalf you are reporting as a U.S. other similar requests received.
shareholder or as a partner, for the tax Part I. Operations in or Line 12. Boycott Agreements
year of the foreign corporation or the
partnership that ends with or within your Related to a Boycotting If a substantial number of boycott
tax year that ends with or within the Country agreements were entered into or were
common tax year that ends with or within effective for the period covered by the
your tax year. Line 8. Boycott of Israel report, and the boycott clauses are similar,
The boycott information of each foreign The question on line 8 concerns you can attach a sample boycott clause
corporation or partnership on whose operations in or related to countries on the and a statement showing the number and
behalf a member (other than you) of the Secretary's list of countries associated in general nature of all other boycott clauses
controlled group is reporting as a U.S. the boycott of Israel. Use a separate line and agreements entered into. An
shareholder or as a partner, for the tax for each country or each person having agreement to participate in or cooperate
year of the foreign corporation or the operations in that country. Do not use with an international boycott continues for
partnership that ends with or within such separate lines for separate operations by the entire period that it is in effect and
member's tax year that ends with or within the same person in the same country. must be reported each year that it is in
the common tax year that ends with or effect.
within your tax year. Column (2). Enter the identifying number
of each person having operations in or
The effect of these reporting related to any of the listed countries. If you Part II. Requests for and
requirements is that the answers to the are a member of a controlled group of Acts of Participation in or
questions on lines 8 through 13 generally corporations, include the EIN of all Cooperation With an
are identical for each member of the members of your controlled group that
controlled group and should only be have operations in or related to the listed International Boycott
updated on a group basis once a year. countries. If you or a member of your Line 13a(1) and 13a(2)
The information is updated at the close of controlled group is the U.S. shareholder of
the common tax year, and is reported by a foreign corporation which has operations Check “Yes” for any requests received or
each member of the group for its tax year in or related to the listed countries (or with agreements entered into or continuing in
that ends with or after the common tax the governments, companies, or nationals effect during the period covered by the
year. If the tax years of all members, of those countries), enter your EIN or the report for any international boycott not
foreign corporations, and partnerships are EIN of the member of your group who is excluded under U.S. approved boycotts,
the same as the common tax year, then all the U.S. shareholder. Then, in earlier. Also, see Unsolicited invitation to
information is reported on a current basis. parentheses, enter the name and EIN, if bid, earlier. If no requests were received
If all tax years are different, then all or available, of the foreign corporation having and no agreements were entered into or in
some of the information reported will the operation in or related to the listed effect, enter “No.”
reflect a time period that is different from countries.
the reporter's tax year.
Columns (3) and (4). Enter in column (3)
the principal business activity code

-4- Instructions for Form 5713 (Rev. 9-2018)

- 5 -

Page 5 of 8 Fileid: … ns/I5713/201809/A/XML/Cycle04/source 8:19 - 10-Aug-2018

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Line 13b person in the same country. Enter in Type of Cooperation
Use a separate line for each country, column (8) the total number of agreements Code
or Participation Requested
person, and type of participation or of the same type that were entered into by Number
or Agreed to
cooperation. Do not use separate lines for the same person in the same country.
Refrain from doing business with
similar types of participation or Columns (7) and (9). Enter in column (7) or in a country that is the object
cooperation by the same person in the the code number listed in the following 01 of the boycott or with the
same country. chart that indicates the type of government, companies, or
Column (2). Enter the identifying number participation or cooperation requested. nationals of that country.
of the person receiving the request or Enter in column (9) the code number listed
having the agreement. in the following chart that indicates the Refrain from doing business with
type of participation or cooperation agreed any U.S. person engaged in
trade in a country that is the
Columns (3) and (4). Enter in column (3) to. 02
the principal business activity code object of the boycott or with the
number (see Principal Business Activity government, companies, or
Codes, later) of the person receiving the nationals of that country.
request or the person who has the Refrain from doing business with
agreement. Enter in column (4) a brief any company whose ownership
description of the principal business or management is made up, in
activity of that person. whole or in part, of individuals of
a particular nationality, race, or
Column (5). IC-DISCs are required to 03
religion, or to remove (or refrain
enter the product code from Form from selecting) corporate
1120-IC-DISC, Schedule N, line 1a. directors who are individuals of a
Columns (6) and (8). Enter in column (6) particular nationality, race, or
the total number of requests of the same religion.
type that were received by the same Refrain from employing
04 individuals of a particular
nationality, race, or religion.
As a condition of the sale of a
product to the government, a
company, or a national of a
country, to refrain from shipping
05 or insuring products on a carrier
owned, leased, or operated by a
person who does not participate
in or cooperate with an
international boycott.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United
States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to
figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential,
as required by section 6103.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for
individual and business taxpayers filing this form is approved under OMB control number 1545-0074 and 1545-0123. The estimated
burden for all other taxpayers who file this form is shown below.

Learning about the Preparing and sending the
Form Recordkeeping law or the form form to the IRS
5713 22 hr., 0 min. 2 hr., 21 min. 4 hr., 1 min.
Sch. A (5713) 3 hr., 6 min. 12 min. 15 min.
Sch. B (5713) 3 hr., 21 min. 1 hr., 59 min. 2 hr., 7 min.
Sch. C (5713) 5 hr., 15 min. 1 hr., 47 min. 1 hr., 57 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form and related schedules
simpler, we would be happy to hear from you. You can send us comments from IRS.gov/FormComments. Or you can write to the
Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not
send the form to this office. Instead, see When and Where To File, earlier.

Instructions for Form 5713 (Rev. 9-2018) -5-

- 6 -

Page 6 of 8             Fileid: … ns/I5713/201809/A/XML/Cycle04/source                                                     8:19 - 10-Aug-2018

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Principal Business Activity Codes                    This list of principal business activities and their         principal business activity codes are based on the North 
                                                     associated codes is designed to classify an enterprise       American Industry Classification System (NAICS).
Principal Business Activity Codes For                by the type of activity in which it is engaged to facilitate      Using this list, enter the code for the specific 
Enterprise Classification                            the administration of the Internal Revenue Code. These       industry group from which the largest percentage of the 
                                                                                                                  total receipts is derived.
Agriculture, Forestry, Fishing            238900 Other Specialty Trade            327210 Glass & Glass Product Mfg         Wholesale Trade
                                                 Contractors (including site 
and Hunting                                      preparation)                     327300 Cement & Concrete Product Mfg     Merchant Wholesalers, Durable Goods
                                                                                  327400 Lime & Gypsum Product Mfg
Crop Production                           Manufacturing                           327900 Other Nonmetallic Mineral         423100 Motor Vehicle & Motor Vehicle 
111100 Oilseed & Grain Farming            Food Manufacturing                             Product Mfg                              Parts & Supplies
111210 Vegetable & Melon Farming          311110 Animal Food Mfg                  Primary Metal Manufacturing              423200 Furniture & Home Furnishings
       (including potatoes & yams)                                                331110 Iron & Steel Mills & Ferroalloy   423300 Lumber & Other Construction 
111300 Fruit & Tree Nut Farming           311200 Grain & Oilseed Milling                 Mfg                                      Materials
111400 Greenhouse, Nursery, &             311300 Sugar & Confectionery Product    331200 Steel Product Mfg from            423400 Professional & Commercial 
       Floriculture Production                   Mfg                                     Purchased Steel                          Equipment & Supplies
111900 Other Crop Farming (including      311400 Fruit & Vegetable Preserving &   331310 Alumina & Aluminum Production     423500 Metal & Mineral (except 
       tobacco, cotton, sugarcane, hay,          Specialty Food Mfg                      & Processing                             Petroleum)
       peanut, sugar beet & all other     311500 Dairy Product Mfg                331400 Nonferrous Metal (except          423600 Electrical & Electronic Goods
       crop farming)                      311610 Animal Slaughtering and                 Aluminum) Production &            423700 Hardware, & Plumbing & Heating 
Animal Production                                Processing                              Processing                               Equipment & Supplies
112111 Beef Cattle Ranching & Farming     311710 Seafood Product Preparation &    331500 Foundries                         423800 Machinery, Equipment, & 
112112 Cattle Feedlots                           Packaging                        Fabricated Metal Product                        Supplies
112120 Dairy Cattle & Milk Production     311800 Bakeries & Tortilla Mfg          Manufacturing                            423910 Sporting & Recreational Goods & 
112210 Hog & Pig Farming                  311900 Other Food Mfg (including        332110 Forging & Stamping                       Supplies
112300 Poultry & Egg Production                  coffee, tea, flavorings &        332210 Cutlery & Handtool Mfg            423920 Toy & Hobby Goods & Supplies
                                                 seasonings)
112400 Sheep & Goat Farming               Beverage and Tobacco Product            332300 Architectural & Structural Metals 423930 Recyclable Materials
112510 Aquaculture (including shellfish & Manufacturing                                  Mfg                               423940 Jewelry, Watch, Precious Stone, 
       finfish farms & hatcheries)        312110 Soft Drink & Ice Mfg             332400 Boiler, Tank, & Shipping                 & Precious Metals
112900 Other Animal Production            312120 Breweries                               Container Mfg                     423990 Other Miscellaneous Durable 
Forestry and Logging                      312130 Wineries                         332510 Hardware Mfg                             Goods
113110 Timber Tract Operations            312140 Distilleries                     332610 Spring & Wire Product Mfg         Merchant Wholesalers, Nondurable 
                                                                                                                           Goods
113210 Forest Nurseries & Gathering of    312200 Tobacco Manufacturing            332700 Machine Shops; Turned Product;    424100 Paper & Paper Products
                                                                                         & Screw, Nut, & Bolt Mfg
       Forest Products                    Textile Mills and Textile Product Mills 332810 Coating, Engraving, Heat          424210 Drugs & Druggists' Sundries
113310 Logging                            313000 Textile Mills                           Treating, & Allied Activities     424300 Apparel, Piece Goods, & Notions
Fishing, Hunting and Trapping             314000 Textile Product Mills            332900 Other Fabricated Metal Product    424400 Grocery & Related Products
114110 Fishing                            Apparel Manufacturing                          Mfg                               424500 Farm Product Raw Materials
114210 Hunting & Trapping                 315100 Apparel Knitting Mills           Machinery Manufacturing                  424600 Chemical & Allied Products
Support Activities for Agriculture and    315210 Cut & Sew Apparel Contractors    333100 Agriculture, Construction, &      424700 Petroleum & Petroleum Products
Forestry                                                                                 Mining Machinery Mfg              424800 Beer, Wine, & Distilled Alcoholic 
115110 Support Activities for Crop        315220 Men's & Boys' Cut & Sew          333200 Industrial Machinery Mfg                 Beverages
       Production (including cotton              Apparel Mfg
       ginning, soil preparation,         315230 Women's & Girls' Cut & Sew       333310 Commercial & Service Industry     424910 Farm Supplies
       planting, & cultivating)                  Apparel Mfg                             Machinery Mfg                     424920 Book, Periodical, & Newspapers
115210 Support Activities for Animal      315290 Other Cut & Sew Apparel Mfg      333410 Ventilation, Heating,             424930 Flower, Nursery Stock, & Florists' 
       Production                         315990 Apparel Accessories & Other             Air-Conditioning, & Commercial           Supplies
115310 Support Activities For Forestry           Apparel Mfg                             Refrigeration Equipment Mfg       424940 Tobacco & Tobacco Products
Mining                                    Leather and Allied Product              333510 Metalworking Machinery Mfg        424950 Paint, Varnish, & Supplies
                                          Manufacturing                           333610 Engine, Turbine & Power 
211120 Crude Petroleum Extraction         316110 Leather & Hide Tanning &                Transmission Equipment Mfg        424990 Other Miscellaneous Nondurable 
                                                                                                                                  Goods
211130 Natural Gas Extraction                    Finishing                        333900 Other General Purpose             Wholesale Electronic Markets and 
212110 Coal Mining                        316210 Footwear Mfg (including rubber          Machinery Mfg                     Agents and Brokers
212200 Metal Ore Mining                          & plastics)                      Computer and Electronic Product          425110 Business to Business Electronic 
212310 Stone Mining & Quarrying           316990 Other Leather & Allied Product   Manufacturing                                   Markets
212320 Sand, Gravel, Clay, & Ceramic &           Mfg                              334110 Computer & Peripheral             425120 Wholesale Trade Agents & 
       Refractory Minerals Mining &       Wood Product Manufacturing                     Equipment Mfg                            Brokers
       Quarrying                          321110 Sawmills & Wood Preservation     334200 Communications Equipment Mfg
212390 Other Nonmetallic Mineral          321210 Veneer, Plywood, & Engineered    334310 Audio & Video Equipment Mfg       Retail Trade
       Mining & Quarrying                        Wood Product Mfg                 334410 Semiconductor & Other             Motor Vehicle and Parts Dealers
213110 Support Activities for Mining      321900 Other Wood Product Mfg                  Electronic Component Mfg          441110 New Car Dealers
Utilities                                 Paper Manufacturing                     334500 Navigational, Measuring,          441120 Used Car Dealers
                                                                                         Electromedical, & Control 
221100 Electric Power Generation,         322100 Pulp, Paper, & Paperboard Mills         Instruments Mfg                   441210 Recreational Vehicle Dealers
       Transmission & Distribution        322200 Converted Paper Product Mfg      334610 Manufacturing & Reproducing       441221 Motorcycle Dealers
221210 Natural Gas Distribution           Printing and Related Support Activities        Magnetic & Optical Media          441222 Boat Dealers
221300 Water, Sewage & Other Systems      323100 Printing & Related Support       Electrical Equipment, Appliance, and     441229 All Other Motor Vehicle Dealers
221500 Combination Gas & Electric                Activities                       Component Manufacturing                  441300 Automotive Parts, Accessories, 
                                          Petroleum and Coal Products             335100 Electric Lighting Equipment Mfg          & Tire Stores
Construction                              Manufacturing                           335200 Major Household Appliance Mfg     Furniture and Home Furnishings Stores
Construction of Buildings                 324110 Petroleum Refineries (including  335310 Electrical Equipment Mfg          442110 Furniture Stores
236110 Residential Building Construction         integrated)                      335900 Other Electrical Equipment &      442210 Floor Covering Stores
236200 Nonresidential Building            324120 Asphalt Paving, Roofing, &              Component Mfg                     442291 Window Treatment Stores
       Construction                              Saturated Materials Mfg          Transportation Equipment                 442299 All Other Home Furnishings 
Heavy and Civil Engineering               324190 Other Petroleum & Coal           Manufacturing                                   Stores
Construction                                     Products Mfg                     336100 Motor Vehicle Mfg                 Electronics and Appliance Stores
237100 Utility System Construction        Chemical Manufacturing                  336210 Motor Vehicle Body & Trailer Mfg  443111 Household Appliance Stores
237210 Land Subdivision                   325100 Basic Chemical Mfg               336300 Motor Vehicle Parts Mfg           443112 Radio, Television, & Other 
237310 Highway, Street, & Bridge          325200 Resin, Synthetic Rubber, &       336410 Aerospace Product & Parts Mfg            Electronics Stores
       Construction                              Artificial & Synthetic Fibers &  336510 Railroad Rolling Stock Mfg        443120 Computer & Software Stores
                                                 Filaments Mfg
237990 Other Heavy & Civil Engineering    325300 Pesticide, Fertilizer, & Other   336610 Ship & Boat Building              443130 Camera & Photographic 
       Construction                              Agricultural Chemical Mfg        336990 Other Transportation Equipment           Supplies Stores
Specialty Trade Contractors               325410 Pharmaceutical & Medicine Mfg           Mfg                               Building Material and Garden 
238100 Foundation, Structure, & Building  325500 Paint, Coating, & Adhesive Mfg   Furniture and Related Product            Equipment and Supplies Dealers
       Exterior Contractors (including    325600 Soap, Cleaning Compound, &       Manufacturing                            444110 Home Centers
       framing carpentry, masonry,               Toilet Preparation Mfg           337000 Furniture & Related Product       444120 Paint & Wallpaper Stores
       glass, roofing, & siding)                                                         Manufacturing                     444130 Hardware Stores
238210 Electrical Contractors             325900 Other Chemical Product &         Miscellaneous Manufacturing              444190 Other Building Material Dealers
238220 Plumbing, Heating, &                      Preparation Mfg
       Air-Conditioning Contractors       Plastics and Rubber Products            339110 Medical Equipment & Supplies      444200 Lawn & Garden Equipment & 
238290 Other Building Equipment           Manufacturing                                  Mfg                                      Supplies Stores
       Contractors                        326100 Plastics Product Mfg             339900 Other Miscellaneous               Food and Beverage Stores
238300 Building Finishing Contractors     326200 Rubber Product Mfg                      Manufacturing                     445110 Supermarkets and Other 
       (including drywall, insulation,    Nonmetallic Mineral Product                                                             Grocery (except Convenience) 
       painting, wallcovering, flooring,  Manufacturing                                                                           Stores
       tile, & finish carpentry)          327100 Clay Product & Refractory Mfg                                             445120 Convenience Stores

                                                                                  -6-

- 7 -

Page 7 of 8            Fileid: … ns/I5713/201809/A/XML/Cycle04/source                                                        8:19 - 10-Aug-2018

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Principal Business Activity Codes (Continued)
445210 Meat Markets                     485320 Limousine Service                    Securities, Commodity Contracts, and     541213  Tax Preparation Services
445220 Fish & Seafood Markets           485410 School & Employee Bus                Other Financial Investments and          541214  Payroll Services
445230 Fruit & Vegetable Markets               Transportation                       Related Activities                       541219  Other Accounting Services
445291 Baked Goods Stores               485510 Charter Bus Industry                 523110 Investment Banking & Securities   Architectural, Engineering, and Related 
445292 Confectionery & Nut Stores       485990 Other Transit & Ground                      Dealing                           Services
445299 All Other Specialty Food Stores         Passenger Transportation             523120 Securities Brokerage              541310  Architectural Services
445310 Beer, Wine, & Liquor Stores      Pipeline Transportation                     523130 Commodity Contracts Dealing       541320  Landscape Architecture Services
Health and Personal Care Stores         486000 Pipeline Transportation              523140 Commodity Contracts Brokerage     541330  Engineering Services
446110 Pharmacies & Drug Stores         Scenic & Sightseeing Transportation         523210 Securities & Commodity            541340  Drafting Services
446120 Cosmetics, Beauty Supplies, &    487000 Scenic & Sightseeing                        Exchanges
       Perfume Stores                          Transportation                       523900 Other Financial Investment        541350  Building Inspection Services
446130 Optical Goods Stores             Support Activities for Transportation              Activities (including portfolio   541360  Geophysical Surveying & 
                                                                                           management & investment                   Mapping Services
446190 Other Health & Personal Care     488100 Support Activities for Air                  advice)                           541370  Surveying & Mapping (except 
       Stores                                  Transportation                       Insurance Carriers and Related                   Geophysical) Services
Gasoline Stations                       488210 Support Activities for Rail          Activities                               541380  Testing Laboratories
                                               Transportation                       524140 Direct Life, Health, & Medical 
447100 Gasoline Stations (including     488300 Support Activities for Water                Insurance & Reinsurance           Specialized Design Services
       convenience stores with gas)            Transportation                              Carriers                          541400  Specialized Design Services 
Clothing and Clothing Accessories       488410 Motor Vehicle Towing                 524150 Direct Insurance & Reinsurance            (including interior, industrial, 
Stores                                  488490 Other Support Activities for Road           (except Life, Health & Medical)           graphic, & fashion design)
448110 Men's Clothing Stores                   Transportation                              Carriers                          Computer Systems Design and Related 
448120 Women's Clothing Stores          488510 Freight Transportation               524210 Insurance Agencies &              Services
448130 Children's & Infants' Clothing          Arrangement                                 Brokerages                        541511  Custom Computer Programming 
       Stores                           488990 Other Support Activities for         524290 Other Insurance Related                   Services
448140 Family Clothing Stores                  Transportation                              Activities (including third-party 541512  Computer Systems Design 
448150 Clothing Accessories Stores      Couriers and Messengers                            administration of insurance and           Services
                                                                                           pension funds)                    541513  Computer Facilities Management 
448190 Other Clothing Stores            492110 Couriers                             Funds, Trusts, and Other Financial               Services
448210 Shoe Stores                      492210 Local Messengers & Local             Vehicles                                 541519  Other Computer Related 
448310 Jewelry Stores                          Delivery                             525100 Insurance & Employee Benefit              Services
448320 Luggage & Leather Goods          Warehousing and Storage                            Funds                             Other Professional, Scientific, and 
       Stores                           493100 Warehousing & Storage (except        525910 Open-End Investment Funds         Technical Services
Sporting Goods, Hobby, Book, and               lessors of miniwarehouses &                 (Form 1120-RIC)                   541600  Management, Scientific, & 
Music Stores                                   self-storage units)                  525920 Trusts, Estates, & Agency                 Technical Consulting Services
451110 Sporting Goods Stores            Information                                        Accounts                          541700  Scientific Research & 
451120 Hobby, Toy, & Game Stores        Publishing Industries (except Internet)     525990 Other Financial Vehicles                  Development Services
                                                                                           (including closed-end investment  541800  Advertising & Related Services
451130 Sewing, Needlework, & Piece      511110 Newspaper Publishers                        funds) including mortgage REITs   541910  Marketing Research & Public 
       Goods Stores                     511120 Periodical Publishers                “Offices of Bank Holding Companies” and          Opinion Polling
451140 Musical Instrument & Supplies    511130 Book Publishers                      “Offices of Other Holding Companies” are 541920  Photographic Services
       Stores                                                                       located under Management of              541930  Translation & Interpretation 
451212 News Dealers & Newsstands               Publishers
451211 Book Stores                      511140 Directory & Mailing List             Companies (Holding Companies), later.            Services
451220 Prerecorded Tape, Compact        511190 Other Publishers                     Real Estate and Rental and               541940  Veterinary Services
       Disc, & Record Stores            511210 Software Publishers                  Leasing                                  541990  All Other Professional, Scientific, 
                                                                                                                                     & Technical Services
General Merchandise Stores              Motion Picture and Sound Recording          Real Estate
452200 Department Stores                Industries                                                                           Management of Companies 
452300 General Merchandise Stores,      512100 Motion Picture & Video Industries    531110 Lessors of Residential Buildings 
       incl. Warehouse Clubs and               (except video rental)                       & Dwellings (including equity     (Holding Companies)
       Supercenters                     512200 Sound Recording Industries                  REITs)                            551111  Offices of Bank Holding 
Miscellaneous Store Retailers           Broadcasting (except Internet)              531114 Cooperative Housing (including            Companies
                                                                                           equity REITs)
453110 Florists                         515100 Radio & Television Broadcasting      531120 Lessors of Nonresidential         551112  Offices of Other Holding 
453210 Office Supplies & Stationery     515210 Cable & Other Subscription                  Buildings (except                         Companies
       Stores                                  Programming                                 Miniwarehouses) (including        Administrative and Support and 
453220 Gift, Novelty, & Souvenir Stores Telecommunications                                 equity REITs)                     Waste Management and 
453310 Used Merchandise Stores          517000 Telecommunications (including        531130 Lessors of Miniwarehouses &       Remediation Services
453910 Pet & Pet Supplies Stores               paging, cellular, satellite, cable &        Self-Storage Units (including 
                                               other program distribution,                 equity REITs)                     Administrative and Support Services
453920 Art Dealers                             resellers, & other                   531190 Lessors of Other Real Estate      561110  Office Administrative Services
453930 Manufactured (Mobile) Home              telecommunications) and                     Property (including equity REITs) 561210  Facilities Support Services
       Dealers                                 internet service providers           531210 Offices of Real Estate Agents &   561300  Employment Services
453990 All Other Miscellaneous Store    Data Processing Services                           Brokers
       Retailers (including tobacco,    518210 Data Processing, Hosting, &          531310 Real Estate Property Managers     561410  Document Preparation Services
       candle, & trophy shops)                 Related Services                     531320 Offices of Real Estate Appraisers 561420  Telephone Call Centers
Nonstore Retailers                      Other Information Services                  531390 Other Activities Related to Real  561430  Business Service Centers 
454110 Electronic Shopping &            519100 Other Information Services                  Estate                                    (including private mail centers & 
                                                                                                                                     copy shops)
       Mail-Order Houses                       (including news syndicates &         Rental and Leasing Services              561440  Collection Agencies
454210 Vending Machine Operators               libraries), internet publishing and  532100 Automotive Equipment Rental &     561450  Credit Bureaus
454311 Heating Oil Dealers                     broadcasting                                Leasing
454312 Liquefied Petroleum Gas (Bottled Finance and Insurance                       532210 Consumer Electronics &            561490  Other Business Support Services 
       Gas) Dealers                     Depository Credit Intermediation                   Appliances Rental                         (including repossession services, 
                                                                                                                                     court reporting, & stenotype 
454319 Other Fuel Dealers               522110 Commercial Banking                   532281 Formal Wear & Costume Rental              services)
454390 Other Direct Selling             522120 Savings Institutions                 532282 Video Tape & Disc Rental          561500  Travel Arrangement & 
       Establishments (including        522130 Credit Unions                        532283 Home Health Equipment Rental              Reservation Services
       door-to-door retailing, frozen                                               532284 Recreational Goods Rental         561600  Investigation & Security Services
       food plan providers, party plan  522190 Other Depository Credit 
       merchandisers, & coffee-break           Intermediation                       532289 All Other Consumer Goods          561710  Exterminating & Pest Control 
       service providers)               Nondepository Credit Intermediation                Rental                                    Services
Transportation and                      522210 Credit Card Issuing                  532310 General Rental Centers            561720  Janitorial Services
Warehousing                             522220 Sales Financing                      532400 Commercial & Industrial           561730  Landscaping Services
Air, Rail, and Water Transportation     522291 Consumer Lending                            Machinery & Equipment Rental &    561740  Carpet & Upholstery Cleaning 
                                                                                           Leasing                                   Services
481000 Air Transportation               522292 Real Estate Credit (including        Lessors of Nonfinancial Intangible       561790  Other Services to Buildings & 
                                               mortgage bankers & originators)      Assets (except copyrighted works)                Dwellings
482110 Rail Transportation              522293 International Trade Financing        533110 Lessors of Nonfinancial           561900  Other Support Services 
483000 Water Transportation             522294 Secondary Market Financing                  Intangible Assets (except                 (including packaging & labeling 
Truck Transportation                    522298 All Other Nondepository Credit              copyrighted works)                        services, & convention & trade 
484110 General Freight Trucking, Local         Intermediation                       Professional, Scientific, and                    show organizers)
                                                                                                                             Waste Management and Remediation 
484120 General Freight Trucking,        Activities Related to Credit                Technical Services                       Services
       Long-distance                    Intermediation
484200 Specialized Freight Trucking     522300 Activities Related to Credit         Legal Services                           562000  Waste Management & 
Transit and Ground Passenger                   Intermediation (including loan       541110 Offices of Lawyers                        Remediation Services
Transportation                                 brokers, check clearing, &           541190 Other Legal Services              Educational Services
485110 Urban Transit Systems                   money transmitting)
                                                                                    Accounting, Tax Preparation, 
485210 Interurban & Rural Bus                                                       Bookkeeping, and Payroll Services        611000  Educational Services (including 
                                                                                                                                     schools, colleges, & universities)
       Transportation                                                               541211 Offices of Certified Public 
485310 Taxi Service                                                                        Accountants

                                                                              -7-

- 8 -

Page 8 of 8           Fileid: … ns/I5713/201809/A/XML/Cycle04/source                                                      8:19 - 10-Aug-2018

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Principal Business Activity Codes (Continued)
Health Care and Social                   Hospitals                                      marinas, fitness centers, &       811410 Home & Garden Equipment & 
Assistance                               622000 Hospitals                               bowling centers)                         Appliance Repair & Maintenance
Offices of Physicians and Dentists       Nursing and Residential Care Facilities Accommodation and Food                   811420 Reupholstery & Furniture Repair
621111 Offices of Physicians (except     623000 Nursing & Residential Care       Services                                 811430 Footwear & Leather Goods 
       mental health specialists)               Facilities                       Accommodation                                   Repair
621112 Offices of Physicians, Mental     Social Assistance                       721110 Hotels (except Casino Hotels) &   811490 Other Personal & Household 
       Health Specialists                624100 Individual & Family Services            Motels                                   Goods Repair & Maintenance
621210 Offices of Dentists               624200 Community Food & Housing, &      721120 Casino Hotels                     Personal and Laundry Services
Offices of Other Health Practitioners           Emergency & Other Relief         721191 Bed & Breakfast Inns              812111 Barber Shops
                                                Services
621310 Offices of Chiropractors          624310 Vocational Rehabilitation        721199 All Other Traveler                812112 Beauty Salons
621320 Offices of Optometrists                  Services                                Accommodation                     812113 Nail Salons
621330 Offices of Mental Health          624410 Child Day Care Services          721210 RV (Recreational Vehicle) Parks   812190 Other Personal Care Services 
                                                                                        & Recreational Camps                     (including diet & weight reducing 
       Practitioners (except Physicians) Arts, Entertainment, and                721310 Rooming & Boarding Houses,               centers)
621340 Offices of Physical, Occupational                                                Dormitories, & Workers' Camps     812210 Funeral Homes & Funeral 
       & Speech Therapists, &            Recreation                              Food Services and Drinking Places               Services
       Audiologists                      Performing Arts, Spectator Sports, and  722110 Full-Service Restaurants          812220 Cemeteries & Crematories
621391 Offices of Podiatrists            Related Industries                                                               812310 Coin-Operated Laundries & 
621399 Offices of All Other              711100 Performing Arts Companies        722210 Limited-Service Eating Places            Drycleaners
       Miscellaneous Health              711210 Spectator Sports (including      722300 Special Food Services (including  812320 Drycleaning & Laundry Services 
       Practitioners                            sports clubs & racetracks)              food service contractors &               (except Coin-Operated)
Outpatient Care Centers                  711300 Promoters of Performing Arts,           caterers)                         812330 Linen & Uniform Supply
621410 Family Planning Centers                  Sports, & Similar Events         722410 Drinking Places (Alcoholic        812910 Pet Care (except Veterinary) 
621420 Outpatient Mental Health &        711410 Agents & Managers for Artists,          Beverages)                               Services
       Substance Abuse Centers                  Athletes, Entertainers, & Other  Other Services                           812920 Photofinishing
621491 HMO Medical Centers                      Public Figures                   Repair and Maintenance                   812930 Parking Lots & Garages
621492 Kidney Dialysis Centers           711510 Independent Artists, Writers, &  811110 Automotive Mechanical &           812990 All Other Personal Services
621493 Freestanding Ambulatory                  Performers                              Electrical Repair & Maintenance   Religious, Grantmaking, Civic, 
       Surgical & Emergency Centers      Museums, Historical Sites, and Similar  811120 Automotive Body, Paint, Interior, Professional, and Similar Organizations
621498 All Other Outpatient Care         Institutions                                   & Glass Repair                    813000 Religious, Grantmaking, Civic, 
       Centers                           712100 Museums, Historical Sites, &     811190 Other Automotive Repair &                Professional, & Similar 
Medical and Diagnostic Laboratories             Similar Institutions                    Maintenance (including oil               Organizations (including 
621510 Medical & Diagnostic              Amusement, Gambling, and Recreation            change & lubrication shops & car         condominium and homeowners 
       Laboratories                      Industries                                     washes)                                  associations)
Home Health Care Services                713100 Amusement Parks & Arcades        811210 Electronic & Precision 
621610 Home Health Care Services         713200 Gambling Industries                     Equipment Repair & 
Other Ambulatory Health Care Services    713900 Other Amusement & Recreation            Maintenance
                                                Industries (including golf       811310 Commercial & Industrial 
621900 Other Ambulatory Health Care             courses, skiing facilities,             Machinery & Equipment (except 
       Services (including ambulance                                                    Automotive & Electronic) Repair 
       services & blood & organ banks)                                                  & Maintenance

                                                                                -8-

PDF file checksum: 470619926

(Plugin #1/8.13/12.0)