SCHEDULE A 

(Form 5713) 

(Rev. December 2010) 

Department of the Treasury 

Internal Revenue Service 

International 

Boycott Factor (Section 999(c)(1)) 

Complete only if you are not computing a loss of tax benefits using the specifically 

attributable taxes and income method on Schedule B (Form 5713) 

▶ Attach to Form 5713. ▶ See instructions on page 2. 

OMB No. 1545-0216 

Name Identifying number 

Name of country being boycotted (check one): Israel Other (identify) ▶

Important: If you are involved in more than one boycott, use a separate Schedule A for each boycott and attach to Form 5713. 

Name of Country 

(1) 

Purchases, sales, and payroll attributable to boycotting operations, by operation 

Boycott purchases 

(2) 

Boycott sales 

(3) 

Boycott payroll 

(4) 

a 

b 

c 

d 

e 

f 

g 

h 

i 

j 

k 

l 

m 

n 

o 

Total . . . . . . . . . . . . . . .

1 Numerator of boycott factor (add totals of columns (2), (3), and (4)) . . . . . . . . . . .

2 Denominator of boycott factor: 

a Total purchases from countries other than United States . . . . .

b Total sales to or from countries other than United States . . . . .

c Total payroll paid or accrued for services performed in countries other 

than United States . . . . . . . . . . . . . . . . . .

d Total of lines 2a, b, and c . . . . . . . . . . . . . . . . . . . . . . . .

3 International boycott factor (divide line 1 by line 2d). Enter here and on Schedule C (Form 5713) 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

For Paperwork Reduction Act Notice, see the Instructions for Form 5713. Cat. No. 12050W Schedule A (Form 5713) (Rev. 12-2010) 
Schedule A (Form 5713) (Rev. 12-2010) Page 2 

General Instructions 

References are to the Internal Revenue 

Code. 

Who Must File 

Complete Schedule A (Form 5713) if: 

• You participated in or cooperated 

with an international boycott and 

• You are using the international 

boycott factor to figure the loss of tax 

benefits. 

You must use the international 

boycott factor to figure the reduction 

to foreign trade income qualifying for 

the extraterritorial income exclusion. 

To figure the loss of all other 

applicable tax benefits, you may either 

use the international boycott factor or 

you may specifically attribute taxes 

and income by operation on Schedule 

B (Form 5713). 

Boycott Operations 

All your operations in a boycotting 

country are considered to be boycott 

operations, unless you rebut the 

presumption of participating in or 

cooperating with the boycott (as 

explained below). In addition, your 

operations that are not in a boycotting 

country are boycott operations if they 

are connected to your participation in 

or cooperation with the boycott. 

Rebutting the presumption of 

boycott participation or 

cooperation. One act of participation 

or cooperation creates the 

presumption that you participate in or 

cooperate with the boycott unless you 

rebut the presumption. The 

presumption applies to all your 

operations and those of each member 

of any controlled groups (defined in 

section 993(a)(3)) to which you belong, 

in each country that helps carry out 

the boycott. 

You can rebut the presumption of 

participation in or cooperation with a 

boycott for a particular operation by 

demonstrating that the operation is 

separate from any participation in or 

cooperation with an international 

boycott. The presumption applies only 

to operations in countries that carry 

out the boycott. Therefore, you do not 

need to rebut the presumption for 

operations that are related to those 

countries if the operations take place 

outside of those countries. 

International Boycott Factor 

Your international boycott factor 

reflects boycott purchases, boycott 

sales, and boycott payroll. 

Controlled groups. All members of a 

controlled group generally share one 

international boycott factor, which 

reflects all their purchases, sales, and 

payroll. However, if you belong to two 

or more controlled groups, your 

international boycott factor will reflect 

the purchases, sales, and payroll of all 

the controlled groups to which you 

belong. 

Partnerships and trusts. You are 

deemed to have a prorated share of

the purchases, sales, and payroll of

each partnership in which you are a

partner and of each trust of which you

are treated as the owner under section

671. As a result, your international

boycott factor may also reflect

purchases, sales, and payroll of

partnerships or trusts. 

Specific Instructions 

Compute a separate boycott factor 

and a separate schedule for each

international boycott you participated 

in or cooperated with. Include your 

own operations and, if applicable, the 

operations of partnerships, trusts, and 

members of your controlled group. 

See the instructions for lines 8 

through 13, in the Instructions for 

Form 5713, to determine the years for 

which you should report purchases, 

sales, and payroll for partnerships, 

trusts, and controlled groups. 

Columns (1) Through (4) 

In completing columns (1) through (4), 

show all boycott purchases, boycott 

sales, and boycott payroll from one 

operation on one line. 

Partnerships. Complete only lines a 

through o, the total of columns (2), (3), 

and (4), and line 2. Do not complete

line 3. Give this information to all

partners so they can compute their

own international boycott factor. 

Column (1). Enter the name of the 

country that requires participation in or 

cooperation with an international 

boycott as a condition of doing 

business in that country. The country 

named in column (1) is not necessarily 

the country in which the operation

takes place. For example, if you have

an operation in Country Z that is not a 

boycotting country and the operation 

relates to Country X that is a

boycotting country, enter the name of

Country X in column (1). The Secretary

maintains a list, under section 

999(a)(3), of countries that require 

participation in or cooperation with an

international boycott. See the 

Instructions for Form 5713 for the

current list of boycotting countries. 

Column (2). Enter all purchases that 

are made from boycotting countries 

that are attributable to the operation 

reported on each line. 

Column (3). Enter the sales that are 

made to or from boycotting countries 

and that are attributable to the 

operation reported on each line. 

Column (4). Enter the total payroll that 

was paid or accrued for services 

performed in boycotting countries and 

that are attributable to the operation 

reported on each line. 

Lines 1 Through 3 

Line 1. Add the totals of columns (2), 

(3), and (4). This amount is the 

numerator of your international 

boycott factor.

Do not include amounts attributable 

to operations for which you rebutted 

the presumption of participating in or 

cooperating with the boycott. 

Line 2. The denominator of the 

international boycott factor reflects all 

your purchases, sales, and payroll in

or related to all countries other than 

the United States. If applicable, the 

denominator also reflects these items 

for your controlled groups, 

partnerships, and trusts. Include the 

amounts that are attributable to 

operations for which you rebutted the 

presumption of participating in or 

cooperating with the boycott.

Line 3. Enter the international boycott

factor from line 3 of this form on the 

appropriate line of Schedule C 

(Form 5713) as follows.

IF you . . . 

THEN enter the 

international 

boycott factor 

on . . .

Are required to reduce 

your foreign tax credit,

Line 2a(2). 

Are denied a tax deferral 

on subpart F income, 

Line 3a(4). 

Are denied a tax deferral 

on IC-DISC income,

Line 4a(2).

Are denied an exemption 

of foreign trade income of 

a FSC,

Line 5a(2). 

Are required to reduce 

foreign trade income 

qualifying for the 

extraterritorial income 

exclusion, 

Line 6b.