Enlarge image | OMB No. 1545-0216 International Boycott Report Form 5713 Attachment (Rev. December 2010) For tax year beginning , 20 , Sequence No. 123 Paper filers must file in Department of the Treasury and ending , 20 . duplicate (see When and Where Internal Revenue Service ▶ Controlled groups, see instructions. to File in the instructions) Name Identifying number Number, street, and room or suite no. If a P.O. box, see instructions. City or town, state, and ZIP code Address of service center where your tax return is filed Type of filer (check one): Individual Partnership Corporation Trust Estate Other 1 Individuals—Enter adjusted gross income from your tax return (see instructions) 2 Partnerships and corporations: a Partnerships—Enter each partner’s name and identifying number. b Corporations—Enter the name and employer identification number of each member of the controlled group (as defined in section 993(a)(3)). Do not list members included in the consolidated return; instead, attach a copy of Form 851. List all other members of the controlled group not included in the consolidated return. If you list any corporations below or if you attach Form 851, you must designate a common tax year. Enter on line 4b the name and employer identification number of the corporation whose tax year is designated. Name Identifying number If more space is needed, attach additional sheets and check this box . . . . . . . . . . . . . . . . . ▶ Code Description c Enter principal business activity code and description (see instructions) d IC-DISCs—Enter principal product or service code and description (see instructions) 3 Partnerships—Each partnership filing Form 5713 must give the following information: a Partnership’s total assets (see instructions) . . . . . . . . . . . . . . . b Partnership’s ordinary income (see instructions) . . . . . . . . . . . . . 4 Corporations—Each corporation filing Form 5713 must give the following information: a Type of form filed (Form 1120, 1120-FSC, 1120-IC-DISC, 1120-L, 1120-PC, etc.) . . . b Common tax year election (see instructions) (1) Name of corporation ▶ (2) Employer identification number . . . . . . . . . . . . . . . . . (3) Common tax year beginning , 20 , and ending , 20 . c Corporations filing this form enter: (1) Total assets (see instructions) . . . . . . . . . . . . . . . . . . (2) Taxable income before net operating loss and special deductions (see instructions) . . 5 Estates or trusts—Enter total income (Form 1041, page 1) . . . . . . . . . 6 Enter the total amount (before reduction for boycott participation or cooperation) of the following tax benefits (see instructions): a Foreign tax credit . . . . . . . . . . . . . . . . . . . . . . . b Deferral of earnings of controlled foreign corporations . . . . . . . . . . . c Deferral of IC-DISC income . . . . . . . . . . . . . . . . . . . . d FSC exempt foreign trade income . . . . . . . . . . . . . . . . . . e Foreign trade income qualifying for the extraterritorial income exclusion . . . . . Please Under penalties of perjury, I declare that I have examined this report, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Sign ▲ ▲ Here Signature Date Title For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 12030E Form 5713 (Rev. 12-2010) |
Enlarge image | Form 5713 (Rev. 12-2010) Page 2 7 a Are you a U.S. shareholder (as defined in section 951(b)) of any foreign corporation (including a FSC that does not Yes No use the administrative pricing rules) that had operations reportable under section 999(a)? . . . . . . . . b If the answer to question 7a is “Yes,” is any foreign corporation a controlled foreign corporation (as defined in section 957(a))? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Do you own any stock of an IC-DISC? . . . . . . . . . . . . . . . . . . . . . . . . . d Do you claim any foreign tax credit? . . . . . . . . . . . . . . . . . . . . . . . . . . e Do you control (within the meaning of section 304(c)) any corporation (other than a corporation included in this report) that has operations reportable under section 999(a)? . . . . . . . . . . . . . . . . . . If “Yes,” did that corporation participate in or cooperate with an international boycott at any time during its tax year that ends with or within your tax year? . . . . . . . . . . . . . . . . . . . . . . . f Are you controlled (within the meaning of section 304(c)) by any person (other than a person included in this report) who has operations reportable under section 999(a)? . . . . . . . . . . . . . . . . . . If “Yes,” did that person participate in or cooperate with an international boycott at any time during its tax year that ends with or within your tax year? . . . . . . . . . . . . . . . . . . . . . . . . . g Are you treated under section 671 as the owner of a trust that has reportable operations under section 999(a)? . h Are you a partner in a partnership that has reportable operations under section 999(a)? . . . . . . . . . i Are you a foreign sales corporation (FSC) (as defined in section 922(a), as in effect before its repeal)? . . . . j Are you excluding extraterritorial income (defined in section 114(e), as in effect before its repeal) from gross income? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part I Operations in or Related to a Boycotting Country (see instructions) 8 Boycott of Israel—Did you have any operations in or related to any country (or with the government, a company, Yes No or a national of that country) associated in carrying out the boycott of Israel which is on the list maintained by the Secretary of the Treasury under section 999(a)(3)? (See Boycotting Countries in the instructions.) . . . . . If “Yes,” complete the following table. If more space is needed, attach additional sheets using the exact format and check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Name of country Identifying number of Principal business activity IC-DISCs only—Enter person having operations Code Description product code (1) (2) (3) (4) (5) a b c d e f g h i j k l m n o Form 5713 (Rev. 12-2010) |
Enlarge image | Form 5713 (Rev. 12-2010) Page 3 Yes No 9 Nonlisted countries boycotting Israel— Did you have operations in any nonlisted country which you know or have reason to know requires participation in or cooperation with an international boycott directed against Israel? If “Yes,” complete the following table. If more space is needed, attach additional sheets using the exact format and check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Name of country Identifying number of Principal business activity IC-DISCs only—Enter person having operations Code Description product code (1) (2) (3) (4) (5) a b c d e f g h Yes No 10 Boycotts other than the boycott of Israel—Did you have operations in any other country which you know or have reason to know requires participation in or cooperation with an international boycott other than the boycott of Israel? If “Yes,” complete the following table. If more space is needed, attach additional sheets using the exact format and check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶ Name of country Identifying number of Principal business activity IC-DISCs only—Enter person having operations Code Description product code (1) (2) (3) (4) (5) a b c d e f g h Yes No 11 Were you requested to participate in or cooperate with an international boycott? . . . . . . . . . . . If “Yes,” attach a copy (in English) of any and all such requests received during your tax year. If the request was in a form other than a written request, attach a separate sheet explaining the nature and form of any and all such requests. (See instructions.) 12 Did you participate in or cooperate with an international boycott? . . . . . . . . . . . . . . . . If “Yes,” attach a copy (in English) of any and all boycott clauses agreed to, and attach a general statement of the agreement. If the agreement was in a form other than a written agreement, attach a separate sheet explaining the nature and form of any and all such agreements. (See instructions.) Note: If the answer to either question 11 or 12 is “Yes,” you must complete the rest of Form 5713. If you answered “Yes” to question 12, you must complete Schedules A and C or B and C (Form 5713). Form 5713 (Rev. 12-2010) |
Enlarge image | Form 5713 (Rev. 12-2010) Page 4 Part II Requests for and Acts of Participation in or Cooperation With an International Requests Agreements Boycott Yes No Yes No 13 a Did you receive requests to enter into, or did you enter into, any agreement (see instructions): (1) As a condition of doing business directly or indirectly within a country or with the government, a company, or a national of a country to— (a) Refrain from doing business with or in a country which is the object of an international boycott or with the government, companies, or nationals of that country? (b) Refrain from doing business with any U.S. person engaged in trade in a country which is the object of an international boycott or with the government, companies, or nationals of that country? . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) Refrain from doing business with any company whose ownership or management is made up, in whole or in part, of individuals of a particular nationality, race, or religion, or to remove (or refrain from selecting) corporate directors who are individuals of a particular nationality, race, or religion? (d) Refrain from employing individuals of a particular nationality, race, or religion? (2) As a condition of the sale of a product to the government, a company, or a national of a country, to refrain from shipping or insuring products on a carrier owned, leased, or operated by a person who does not participate in or cooperate with an international boycott? . . . . . . . . b Requests and agreements—if the answer to any part of 13a is “Yes,” complete the following table. If more space is needed, attach additional sheets using the exact format and check this box . . . . . . . . . . . . . . . ▶ Name of country Identifying number of Principal business activity IC-DISCs Type of cooperation or participation person receiving the only— Number of requests Number of agreements request or having the Enter agreement Code Description product Total Code Total Code (1) (2) (3) (4) code (5) (6) (7) (8) (9) a b c d e f g h i j k l m n o p Form 5713 (Rev. 12-2010) |