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Official form guide
Form 5713-SB: 5713 (Schedule B)
IRS Form 5713 is Schedule B for specifically attributable taxes and income related to international boycotts. File it with your income‑tax return and attach it to Form 5713.
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IRS Form 5713-SB - 5713 (Schedule B)
IRS Form 5713 is Schedule B for specifically attributable taxes and income related to international boycotts. File it with your income‑tax return and attach it to Form 5713.
Risk Radar
Scan points- 1Filing Schedule B without specifically attributing taxes and income is the most serious error.
- 2Omit foreign taxes that are disallowed under sections 901‑907, 911, or 6038 when completing column (4).
- 3Include taxes or income of other members of a controlled group, which the form expressly prohibits.
- 4Fail to use a separate Schedule B for each distinct international boycott you participated in.
- 5Enter the country where you have operations instead of the boycotting country required in column (1).
Plain English
Schedule B (Form 5713) reports taxes and income that you specifically attribute to an international boycott you participated in. You complete it only when you are not using Schedule A for the boycott factor. The totals are then carried to Schedule C of Form 5713.
Submission Date
- Filing date: 2018-09-04 23:00:27
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you participated in or cooperated with an international boycott and you are specifically attributing taxes and income.
- Do not use it when you are calculating the reduction to foreign trade income qualifying for the extraterritorial income exclusion, or when you are not specifically attributing taxes and income.
- Check Schedule A (Form 5713) instead when you need to compute the international boycott factor rather than specifically attribute taxes and income.
Form selector
Use this form or another form?
Need to compute the international boycott factor
Uses a different methodology for loss of tax benefits
✓ Verify you are not attributing taxes before proceeding
Reporting shareholder‑level IC‑DISC benefits denied
Provides Schedule J, Part I data for IC‑DISC calculations
✓ Confirm the correct line numbers on Schedule J
Summarizing totals for boycott operations
Receives column (5) total on line 3b and column (6) total on line 4b
✓ Ensure totals match Schedule B entries
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name of country being boycotted
Country name entered in column (1) · Form page 1 header
Principal business activity code
Code from the list in the Instructions · Column (2) on page 1
Foreign taxes attributable to boycott
Tax amount entered in column (4) · Column (4) description on page 2
IC‑DISC taxable income attributable to boycott
Computed amount entered in column (6) · Column (6) steps on page 2
Total of columns (5) and (6)
Totals transferred to Schedule C lines 3b and 4b · Instructions on page 2
Before you submit
- 1Enter the country name in column (1)
- 2Enter the principal business activity code in column (2)
- 3Provide a brief description of the activity in column (3)
- 4Enter foreign taxes attributable in column (4)
- 5Calculate and enter the prorated share of boycott income in column (5)
- 6Compute and enter the taxable income attributable in column (6) following the IC‑DISC steps
- 7Transfer column (5) total to Schedule C (Form 5713) line 3b
- 8Transfer column (6) total to Schedule C (Form 5713) line 4b
- 9Attach Schedule B to Form 5713
- 10Sign the form if a signature line is present
- 11Keep a copy of the completed Schedule B for your records
- 12Mail the package to the IRS address for your return
How to file this form
- 1Complete Schedule B (Form 5713) by entering data for each boycott operation
- 2Calculate totals for columns (5) and (6) and record them on Schedule C (Form 5713)
- 3Attach the finished Schedule B to your Form 5713 filing
- 4Mail the combined return to the appropriate IRS address
- 5Obtain a mailing receipt as proof of filing
Known limitations
- 1Do not use Schedule B to figure the reduction to foreign trade income qualifying for the extraterritorial income exclusion.
- 2If you are not specifically attributing taxes and income, you must use Schedule A (Form 5713) instead.
- 3Report only your own taxes and income; do not include taxes and income of other members of any controlled groups.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is revised September 2018; the source directs users to www.irs.gov/forms-pubs/about-schedule-b-form-5713 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2018
- Latest information page — confirm the URL www.irs.gov/forms-pubs/about-schedule-b-form-5713 is referenced
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retention period — Not stated in the official source
- 2Monitor IRS correspondence for acknowledgment — Not stated in the official source
- 3If an error is discovered, file an amended Schedule B using Form 5713 — Not stated in the official source
- 4Store the filed Schedule B with your tax records — Not stated in the official source
Sources
- SRCForm p.1 — revision date September 2018 appears in the header.
- SRCForm p.1 — URL www.irs.gov/forms-pubs/about-schedule-b-form-5713 listed for latest information.
- SRCForm p.2 — “Complete Schedule B (Form 5713) if: You participated… and You figure the loss of tax benefits by specifically attributing taxes and income.”
- SRCForm p.2 — “Do not use Schedule B (Form 5713) to figure the reduction to foreign trade income qualifying for the extraterritorial income exclusion.”
- SRCForm p.2 — “If you do not specifically attribute taxes and income… compute the international boycott factor on Schedule A (Form 5713).”
- SRCForm p.2 — Column (4) description states foreign taxes entered are not eligible for the foreign tax credit and to omit taxes disallowed under sections 901‑907, 911, 6038.
- SRCForm p.2 — Column (6) steps reference Form 1120-IC-DISC, Schedule J, Part I, line 7.
- SRCForm p.2 — Totals from column (5) go to Schedule C (Form 5713) line 3b; totals from column (6) go to Schedule C line 4b.
Common confusion points
Do I need to use Schedule B if my operations are outside the boycotting country?
The source says you do not need to rebut the presumption for operations outside the country if they relate to the boycott.
→ Verify the operation’s relation to the boycotting country before deciding.
Can I include taxes from other members of my controlled group?
The source explicitly says not to include taxes and income of other members.
→ Confirm you are reporting only your own taxes.
What if I have multiple boycotts?
The source requires a separate Schedule B for each boycott.
→ Ensure you file one Schedule B per boycott.
Is the foreign tax credit allowed for taxes listed in column (4)?
The source states taxes in column (4) are not eligible for the foreign tax credit.
→ Double‑check that no disallowed taxes are claimed elsewhere.
Do I need to attach Schedule B to Form 5713?
The source says “Attach to Form 5713.”
→ Attach the form before mailing.
Should I use Schedule B to calculate the extraterritorial income exclusion reduction?
The source says not to use Schedule B for that purpose.
→ Use the appropriate form or calculation method instead.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5713X (Amended Schedule) | File to correct errors on Schedule B.
Questions about IRS Form 5713-SB
What is IRS Form 5713-SB used for?
Schedule B (Form 5713) reports taxes and income that you specifically attribute to an international boycott you participated in. You complete it only when you are not using Schedule A for the boycott factor. The totals are then carried to Schedule C of Form 5713.
Who must file IRS Form 5713-SB?
You must file Schedule B (Form 5713) if you participated in or cooperated with an international boycott and you specifically attribute taxes and income for that purpose.
What information does IRS Form 5713-SB require?
The form collects details in columns (1) through (7), such as the boycotting country, business activity code, foreign taxes paid, and attributable income, then transfers column totals to Schedule C lines 2b‑5b.
How do I complete IRS Form 5713-SB?
File Schedule B for the period covered by your income tax return and report only your own taxes and income. Fill columns (1)‑(7) with the required data for each boycott operation. Enter the column (4)‑(7) totals on Schedule C, lines 2b, 3b, 4b, and 5b. Attach Schedule B to Form 5713 before filing.
Do I need to use Schedule B if my operations are outside the boycotting country?
The source says you do not need to rebut the presumption for operations outside the country if they relate to the boycott. Verify the operation’s relation to the boycotting country before deciding.
Can I include taxes from other members of my controlled group?
The source explicitly says not to include taxes and income of other members. Confirm you are reporting only your own taxes.
What if I have multiple boycotts?
The source requires a separate Schedule B for each boycott. Ensure you file one Schedule B per boycott.
Is the foreign tax credit allowed for taxes listed in column (4)?
The source states taxes in column (4) are not eligible for the foreign tax credit. Double‑check that no disallowed taxes are claimed elsewhere.
Source transparency
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