- Instructions for Form 5713 - Introductory Material
- General Instructions
- Purpose of Form
- Who Must File
- Exceptions From Filing
- When and Where To File
- Tax Benefits That May Be Lost
- Specific Instructions
- Address of Service Center
- Lines 1 Through 6
- Line 1. Individuals
- Line 2c. Partnerships and Corporations
- Line 2d. IC-DISCs
- Line 3a. Partnership's Total Assets
- Line 3b. Partnership's Ordinary Income
- Line 4b. Common Tax Year Election
- Line 4c(1). Corporation's Total Assets
- Line 4c(2). Corporation's Taxable Income
- Line 6. Totals
- Line 6a. Foreign tax credit.
- Line 6b. Deferral of earnings of CFCs.
- Line 6c. Deferral of IC-DISC income.
- Shareholder that is not a C corporation.
- Shareholder that is a C corporation.
- Line 6d. FSC exempt foreign trade income.
- Line 6e. Foreign trade income qualifying for extraterritorial income exclusion.
- Lines 8 Through 13
- Part I. Operations in or Related to a Boycotting Country
- Part II. Requests for and Acts of Participation in or Cooperation With an International Boycott
- Instructions for Form 5713 - Notices
- Instructions for Form 5713 - Additional Material
- Principal Business Activity Codes
- Agriculture, Forestry, Fishing and Hunting
- Food Manufacturing
- Beverage and Tobacco Product Manufacturing
- Textile Mills and Textile Product Mills
- Apparel Manufacturing
- Leather and Allied Product Manufacturing
- Wood Product Manufacturing
- Paper Manufacturing
- Printing and Related Support Activities
- Petroleum and Coal Products Manufacturing
- Chemical Manufacturing
- Plastics and Rubber Products Manufacturing
- Nonmetallic Mineral Product Manufacturing
- Primary Metal Manufacturing
- Fabricated Metal Product Manufacturing
- Machinery Manufacturing
- Computer and Electronic Product Manufacturing
- Electrical Equipment, Appliance, and Component Manufacturing
- Transportation Equipment Manufacturing
- Furniture and Related Product Manufacturing
- Miscellaneous Manufacturing
- Wholesale Trade
- Retail Trade
- Motor Vehicle and Parts Dealers
- Furniture and Home Furnishings Stores
- Electronics and Appliance Stores
- Building Material and Garden Equipment and Supplies Dealers
- Food and Beverage Stores
- Health and Personal Care Stores
- Gasoline Stations
- Clothing and Clothing Accessories Stores
- Sporting Goods, Hobby, Book, and Music Stores
- General Merchandise Stores
- Miscellaneous Store Retailers
- Nonstore Retailers
- Transportation and Warehousing
- Finance and Insurance
- Depository Credit Intermediation
- Nondepository Credit Intermediation
- Activities Related to Credit Intermediation
- Securities, Commodity Contracts, and Other Financial Investments and Related Activities
- Insurance Carriers and Related Activities
- Funds, Trusts, and Other Financial Vehicles
- "Offices of Bank Holding Companies" and "Offices of Other Holding Companies" are located under Management of Companies (Holding Companies), later.
- Real Estate and Rental and Leasing
- Professional, Scientific, and Technical Services
- Management of Companies (Holding Companies)
- Administrative and Support and Waste Management and Remediation Services
- Educational Services
- Health Care and Social Assistance
- Arts, Entertainment, and Recreation
- Accommodation and Food Services
- Other Services
- Principal Business Activity Codes
Instructions for Form 5713 (09/2018)
International Boycott Report
For the latest information about developments related to Form 5713 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form5713.
Expansion of categories of income.
Per Public Law 115–97, beginning after December 31, 2018, line 6a may include two new categories of income. In addition, the instruction clarifies that filers must include the credit for taxes on section 901(j) category income, if applicable, on line 6a. For more information see instructions for line 6a.
Use Form 5713 to report:
Operations in or related to boycotting countries (see the list under Boycotting Countries, later), and
The receipt of boycott requests and boycott agreements made.
You must file Form 5713 if you are a U.S. person (defined in section 7701(a)(30)) that has operations (defined later) in or related to a boycotting country, or with the government, a company, or a national of a boycotting country.
The following U.S. persons also must file Form 5713.
A member of a controlled group (as defined in section 993(a)(3)), a member of which has operations.
A U.S. shareholder (within the meaning of section 951(b)) of a foreign corporation that has operations (but only if you own (within the meaning of section 958(a)) stock of that foreign corporation).
A partner in a partnership that has operations.
A person treated (under section 671) as the owner of a trust that has operations.
Ban on importing or exporting.
Although you can comply with a ban on importing or exporting of products described in sections 999(b)(4)(B) and (C) without incurring the loss of tax benefits, you must report the boycott operations from such agreements on Form 5713.
A foreign person is not required to file Form 5713 unless that person:
Claims the benefits of the foreign tax credit,
Owns stock in an interest charge domestic international sales corporation (IC-DISC),
Is a foreign sales corporation (FSC) that has exempt foreign trade income, or
Has extraterritorial income (defined in section 114(e), as in effect before its repeal) excluded from gross income.
Members of a controlled group.
A corporation that is a member of a controlled group (as defined in section 1563) is not required to file Form 5713 if all members of the controlled group joined in the filing of a consolidated income tax return and the common parent files Form 5713 on behalf of all members of the controlled group.
If all members of a controlled group did not join in the filing of a consolidated income tax return, each member of the controlled group must file Form 5713 separately.
A member of a controlled group (as defined in section 993(a)(3)) is not required to file Form 5713 if all of the following conditions apply.
The member has no operations in or related to a boycotting country (or with the government, a company, or a national of a boycotting country).
The member did not own stock, directly or indirectly, in any corporation having such operations.
The member did not receive any boycott requests.
The member did not own stock, directly or indirectly, of any corporation receiving a request.
The member is not entitled to (or forfeits) the benefits of the foreign tax credit, the deferral of earnings of a controlled foreign corporation (CFC), IC-DISC benefits, FSC benefits, or the extraterritorial income exclusion.
The member attaches to its tax return a certificate stating that Form 5713 was filed on the member's behalf. This certificate must be signed by a person authorized to sign the income tax return of the common parent of the group.
A partner is not required to file Form 5713 if:
That partner has no boycott operations that are independent of the partnership,
The partnership files Form 5713 with Form 1065, and
The partnership did not cooperate with or participate in an international boycott.
U.S. approved boycotts.
You can comply with an international boycott imposed by a foreign country if the boycott is approved by U.S. law, regulations, or an Executive order. Do not report U.S. approved boycotts on Form 5713.
Unsolicited invitation to bid.
If you receive an unsolicited invitation to bid for a contract that contains a request to participate in or cooperate with an international boycott, you are required to file Form 5713 only if you accept the invitation.
Foreign corporation with U.S. subsidiary or sister corporation.
A U.S. corporation that is a subsidiary or sister corporation of a foreign corporation can waive the requirement to report boycott operations of its foreign parent or sister corporation if the following conditions are met.
The foreign corporation is not required to file Form 5713 independent of its relationship with the U.S. subsidiary or sister corporation.
The U.S. subsidiary or sister corporation agrees to forfeit the benefits of the foreign tax credit, deferral of taxation of earnings of a CFC, IC-DISC benefits, FSC benefits, and the extraterritorial income exclusion.
Foreign corporation with U.S. branch.
A foreign corporation engaged in a U.S. trade or business through a U.S. branch generally is required to file Form 5713 to report the boycott activities of its controlled group, including the U.S. branch. When reporting for the U.S. branch, report all information related to the U.S. branch's boycott activities, including the boycott activities that do not relate to the U.S. trade or business.
The foreign corporation can, however, waive the requirements to report information about its U.S. branch if it does not claim or forfeits the benefits of the foreign tax credit, deferral of taxation of earnings of a CFC, IC-DISC benefits, and FSC benefits. This waiver does not relieve the foreign corporation of reporting boycott activities of all U.S. corporations that are members of the same controlled group of which the foreign corporation is a member.
Form 5713 is due when your income tax return is due, including extensions. Attach the original copy of the Form 5713 (and Schedules A, B, and C, if applicable) to your income tax return. Do not sign the copy that is attached to your income tax return. For electronic filing, see Electronic filing of Form 5713 next.
Electronic filing of Form 5713.
If you file your original Form 5713 electronically (as an attachment to your e-filed income tax return), you are not required to file a duplicate Form 5713. See the instructions for your income tax return for general information about electronic filing.
Willful failure to file Form 5713 may result in:
A $25,000 fine,
Imprisonment for no more than 1 year, or
If you cooperate with or participate in an international boycott, you may lose a portion of the following.
The foreign tax credit (section 908(a)).
Deferral of taxation of earnings of a CFC (section 952(a)(3)).
Deferral of taxation of IC-DISC income (section 995(b)(1)(F)(ii)).
Exemption of foreign trade income of an FSC (section 927(e)(2), as in effect before its repeal).
Exclusion of extraterritorial income from gross income (section 941(a)(5), as in effect before its repeal).
Figure the loss of tax benefits on Schedules A and C or Schedules B and C (Form 5713). You must use the international boycott factor (Schedule A) to figure the reduction to foreign trade income qualifying for the extraterritorial income exclusion. To figure the loss of all other tax benefits, you can use either the international boycott factor (Schedule A) or determine taxes and income specifically attributable to boycott operations (Schedule B).
Figure the loss of tax benefits on Schedule C. For more details, see the instructions for these separate schedules.
Complete Schedule C if you are a partner. Partnerships do not complete Schedule C. But partnerships must complete parts of both Schedules A and B. However, if all partners figure the loss of their tax benefits using the boycott factor exclusively, or specifically identifiable taxes and income attributable to boycott operations exclusively, then the partnership is only required to complete parts of Schedule A or parts of Schedule B.
Report the appropriate amounts from Schedule C on the following forms.
Foreign Tax Credit (Individual, Estate, or Trust).
Foreign Tax Credit—Corporations.
Information Return of U.S. Persons With Respect To Certain Foreign Corporations.
Interest Charge Domestic International Sales Corporation Return.
U.S. Income Tax Return of a Foreign Sales Corporation.
Extraterritorial Income Exclusion.
A boycotting country includes the following.
Any country that is on the list maintained by the Secretary of the Treasury under section 999(a)(3). As of the date these instructions were revised, the most recent "List of Countries Requiring Cooperation with an International Boycott" (dated May 4, 2018) included Iraq, Kuwait, Lebanon, Libya, Qatar, Saudi Arabia, Syria, United Arab Emirates, and Yemen. The list is updated quarterly and is available at FEDERALREGISTER.gov. Enter "International Boycott" in the search box.
Any other country in which you (or a member of the controlled group of which you are a member) have operations and of which you know (or have reason to know) requires any person to cooperate with or participate in an international boycott. However, see Exceptions From Filing, earlier.
A boycott request is any request to enter into an agreement that would constitute cooperation with or participation in an international boycott.
The term "operations" means all forms of business or commercial activities and transactions (or parts of transactions), whether or not productive of income, including, but not limited to: selling; purchasing; leasing; licensing; banking, financing, and similar activities; extracting; processing; manufacturing; producing; constructing; transporting; performing activities related to the activities above (for example, contract negotiating, advertising, site selecting, etc.); and performing services, whether or not related to the activities above.
Operations in a boycotting country.
You are considered to have operations "in a boycotting country" if you have an operation that is carried out, in whole or in part, in a boycotting country, either for or with the government, a company, or a national of a boycotting country.
Operations with the government, a company, or a national of a boycotting country.
You are considered to have operations "with the government, a company, or a national of a boycotting country" if you have an operation that is carried on outside a boycotting country either for or with the government, a company, or a national of a boycotting country.
Operations related to a boycotting country.
You are considered to have operations "related to a boycotting country" if you have an operation that is carried on outside a boycotting country for the government, a company, or a national of a nonboycotting country if you know or have reason to know that specific goods or services produced by the operation are intended for use in a boycotting country, or for use by or for the benefit of the government, a company, or a national of a boycotting country, or for use in forwarding or transporting to a boycotting country.
Include the suite, room, or other unit number after the street address. If the Post Office does not deliver mail to the street address and the filer has a P.O. box, show the box number instead.
If you receive your mail in care of a third party (such as an accountant or an attorney), enter on the street address line "C/O" followed by the third party's name and street address or P.O. box.
Enter the address of the service center where your tax return was filed. If the return was e-filed, enter "e-file."
All line references are to 2018 forms unless otherwise noted.
Enter your principal business activity code number and description from the list at the end of these instructions. Enter the code number for the specific industry group from which the largest percentage of total receipts was derived. Total receipts are defined in the instructions for the Codes for Principal Business Activity located at the end of the instructions for partnership and corporate returns.
Enter on line 2d the major product code number for the major product or service (as measured by export gross receipts) sold or provided by the IC-DISC (Form 1120-IC-DISC, Schedule N, line 1a).
Enter the total assets of the partnership (Form 1065 and Form 1065-B, the amount on the Schedule L, "Total assets" line, column (d)).
Enter the partnership's ordinary income (Form 1065, line 22, Ordinary business income (loss)). For electing large partnerships, enter the portion of taxable income (Form 1065-B, amount on "Taxable income (loss) from passive loss limitation activities" line) that is attributable to trade or business activities.
The common tax year of a controlled group is generally the tax year of the common parent. The members of the controlled group can, however, elect the tax year of any member of the group as the common tax year. This election is made by entering the name, tax year, and employer identification number (EIN) of the designated corporation on line 4b.
All members of a controlled group must consent, in writing, to the common tax year election. A common parent can consent to the common tax year election on behalf of all members of the controlled group that joined with the common parent in filing a consolidated return. Foreign corporations that are members of a controlled group should not sign the consent if they are not required to file Form 5713. However, if a foreign corporation subsequently becomes liable to file Form 5713, then it is bound by the common tax year election previously made by the group. A copy of the consent must be attached to each member's Form 5713 filed for the first tax year of such member to which the common tax year election applies. If no common parent exists or no agreement is reached by the members of the controlled group, the common tax year of the group will be the tax year of the member of the controlled group whose tax year ends in the latest month of the calendar year. The common tax year election is a binding election and can be changed only with the approval of the Secretary.
Enter the amount of total assets from Schedules L of the forms as follows.
Form 1120-IC-DISC (Rev. 11-2018).
Part I, column (b).
Line 15, column (d).
For example, the total assets, as of the end of the tax year, for a corporation filing Form 1120 for tax year 2018 can be found on the 2018 Form 1120, Schedule L, line 15, column (d).
Enter the amount of taxable income before net operating loss (NOL) and special deductions on the following forms on the lines with the labels as follows.
In the Deductions area on page 1, Taxable income before net operating loss deduction and special deductions.
In the Deductions area of Section II, Taxable income before NOL deduction and special deductions.
In Part II of Schedule B, Taxable income or (loss) before net operating loss deduction and dividends-received deduction.
Form 1120-IC-DISC (Rev. 11-2018).
On page 1, Taxable income before net operating loss deduction and dividends-received deduction.
On page 1, in the Deductions area, Life insurance company taxable income (LICTI), plus the total of the lines "Dividends-received and other special deductions" and "Net operating loss deduction."
On page 2, in the Deductions area of Schedule A, the subtotal amount found immediately above the line for "Dividends-received and other special deductions."
On page 1, in the Deductions area, Ordinary business income (loss).
For example, the amount of taxable income before NOL and special deductions for a corporation filing Form 1120 for tax year 2017 can be found on the 2017 Form 1120, page 1, line 28.
Line 6a. Foreign tax credit.
Enter on line 6a the foreign tax credit before adjustment (totals of credits for taxes on section 951A category income, foreign branch category income, passive category income, general category income, section 901(j) category income, certain income re-sourced by treaty, and lump-sum distributions) from Form 1116 or (total of credits for taxes on section 951A category income, foreign branch category income, passive category income, general category income, section 901(j) category income, income re-sourced by treaty) from Form 1118, Schedule B, Part III.
Line 6b. Deferral of earnings of CFCs.
Enter on line 6b your pro rata share of total earnings from CFCs (as defined in section 952(a)(3)(A)).
Line 6c. Deferral of IC-DISC income.
Shareholders of an IC-DISC should figure the deferral as follows:
Enter on line 6c your pro rata share of the section 995(b)(1)(F)(i) amount (pro rata share of Form 1120-IC-DISC, Schedule J, Part I, line 8).
Enter on line 6c your pro rata share of the section 995(b)(1)(F)(i) amount multiplied by 16/17 (16/17 times your pro rata share of Form 1120-IC-DISC, Schedule J, Part I, line 8).
Line 6d. FSC exempt foreign trade income.
Enter on line 6d the total exempt foreign trade income (the total of columns (a) and (b) of Form 1120-FSC, Schedule B, line 10).
Line 6e. Foreign trade income qualifying for extraterritorial income exclusion.
Enter on line 6e your foreign trade income that otherwise qualifies for the extraterritorial income exclusion (Form 8873, line 49).
Filers that are not members of a controlled group.
If you are not a member of a controlled group, report on lines 8 through 13 your own boycott information and the boycott information with respect to:
Any foreign corporation in which you are a U.S. shareholder,
Any partnership in which you are a partner, or
Any trust of which you are treated as the owner under section 671.
When reporting on behalf of a foreign corporation, partnership, or trust, report the boycott activities for the tax year of the foreign corporation, partnership, or trust that ends with or within your tax year.
Members of a controlled group of corporations.
If you are a member of a controlled group of corporations, the answers to the questions on lines 8 through 13 for your tax year must reflect the following.
Your boycott information (and the boycott information of any trust of which you are treated as the owner under section 671) for your tax year that ends with or within the common tax year that ends with or within your tax year (see the instructions for line 4b).
The boycott information of each other member of the controlled group (and that of any trust of which a member of the controlled group is treated as the owner under section 671) for each member's tax year that ends with or within the common tax year that ends with or within your tax year.
The boycott information of each foreign corporation or partnership on whose behalf you are reporting as a U.S. shareholder or as a partner, for the tax year of the foreign corporation or the partnership that ends with or within your tax year that ends with or within the common tax year that ends with or within your tax year.
The boycott information of each foreign corporation or partnership on whose behalf a member (other than you) of the controlled group is reporting as a U.S. shareholder or as a partner, for the tax year of the foreign corporation or the partnership that ends with or within such member's tax year that ends with or within the common tax year that ends with or within your tax year.
The effect of these reporting requirements is that the answers to the questions on lines 8 through 13 generally are identical for each member of the controlled group and should only be updated on a group basis once a year. The information is updated at the close of the common tax year, and is reported by each member of the group for its tax year that ends with or after the common tax year. If the tax years of all members, foreign corporations, and partnerships are the same as the common tax year, then all information is reported on a current basis.
If all tax years are different, then all or some of the information reported will reflect a time period that is different from the reporter's tax year.
Assume that Corporations A, B, C, and D are all members of a controlled group. Corporation A is the common parent and no common tax year election is made. Corporations A, B, and C report on the basis of a calendar year. Corporation D reports on the basis of a July 1–June 30 tax year. Corporation C owns 15% of Foreign Corporation X. Corporation X reports on the basis of an April 1–March 31 tax year. Corporations A, B, C, D, and X have operations in boycotting countries. The answers to the questions on lines 8 through 13 on the Forms 5713 filed by Corporations A, B, and C for their 2017 tax years will reflect the operations of Corporations A, B, and C for the 2017 tax year, the operations of Corporation D for the period July 1, 2016–June 30, 2017, and the operations of Corporation X for the period April 1, 2016–March 31, 2017. The answers to the questions on lines 8 through 13 on the Form 5713 filed by Corporation D for its tax year ending June 30, 2018, will be identical to those on Forms 5713 filed by Corporations A, B, and C for their tax years ending December 31, 2017. The answers on lines 8 through 13 on the Form 5713 filed by Corporation D for its tax year ending June 30, 2018, will not reflect any of Corporation D's operations for its July 1, 2017–June 30, 2018, tax year.
The question on line 8 concerns operations in or related to countries on the Secretary's list of countries associated in the boycott of Israel. Use a separate line for each country or each person having operations in that country. Do not use separate lines for separate operations by the same person in the same country.
Enter the identifying number of each person having operations in or related to any of the listed countries. If you are a member of a controlled group of corporations, include the EIN of all members of your controlled group that have operations in or related to the listed countries. If you or a member of your controlled group is the U.S. shareholder of a foreign corporation which has operations in or related to the listed countries (or with the governments, companies, or nationals of those countries), enter your EIN or the EIN of the member of your group who is the U.S. shareholder. Then, in parentheses, enter the name and EIN, if available, of the foreign corporation having the operation in or related to the listed countries.
Columns (3) and (4).
Enter in column (3) the principal business activity code number (see Principal Business Activity Codes, later) of the person that has the boycott operation. Enter a brief description of the principal business activity in column (4).
IC-DISCs, enter the product code from Form 1120-IC-DISC, Schedule N, line 1a.
If the answer to the question on line 9 is "Yes," use the same procedure outlined in the instructions for line 8 for any nonlisted countries which you know or have reason to know require participation in or cooperation with the international boycott of Israel.
If the answer to the question on line 10 is "Yes," use the same procedure outlined in the instructions for line 8 for an international boycott other than the boycott of Israel.
If you receive a substantial number of similar requests, you can attach a copy of one of these requests and a statement showing the number and nature of all other similar requests received.
If a substantial number of boycott agreements were entered into or were effective for the period covered by the report, and the boycott clauses are similar, you can attach a sample boycott clause and a statement showing the number and general nature of all other boycott clauses and agreements entered into. An agreement to participate in or cooperate with an international boycott continues for the entire period that it is in effect and must be reported each year that it is in effect.
Check "Yes" for any requests received or agreements entered into or continuing in effect during the period covered by the report for any international boycott not excluded under U.S. approved boycotts, earlier. Also, see Unsolicited invitation to bid, earlier. If no requests were received and no agreements were entered into or in effect, enter "No."
Use a separate line for each country, person, and type of participation or cooperation. Do not use separate lines for similar types of participation or cooperation by the same person in the same country.
Enter the identifying number of the person receiving the request or having the agreement.
Columns (3) and (4).
Enter in column (3) the principal business activity code number (see Principal Business Activity Codes, later) of the person receiving the request or the person who has the agreement. Enter in column (4) a brief description of the principal business activity of that person.
IC-DISCs are required to enter the product code from Form 1120-IC-DISC, Schedule N, line 1a.
Columns (6) and (8).
Enter in column (6) the total number of requests of the same type that were received by the same person in the same country. Enter in column (8) the total number of agreements of the same type that were entered into by the same person in the same country.
Columns (7) and (9).
Enter in column (7) the code number listed in the following chart that indicates the type of participation or cooperation requested. Enter in column (9) the code number listed in the following chart that indicates the type of participation or cooperation agreed to.
|Code Number||Type of Cooperation
or Participation Requested
or Agreed to
|01||Refrain from doing business with or in a country that is the object of the boycott or with the government, companies, or nationals of that country.|
|02||Refrain from doing business with any U.S. person engaged in trade in a country that is the object of the boycott or with the government, companies, or nationals of that country.|
|03||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.|
|04||Refrain from employing individuals of a particular nationality, race, or religion.|
|05||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.|
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.
|Form||Recordkeeping||Learning about the
law or the form
|Preparing and sending the 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.
This list of principal business activities and their associated codes is designed to classify an enterprise by the type of activity in which it is engaged to facilitate the administration of the Internal Revenue Code. These principal business activity codes are based on the North American Industry Classification System (NAICS).
Using this list, enter the code for the specific industry group from which the largest percentage of the total receipts is derived.
111210 - Vegetable & Melon Farming (including potatoes & yams)
111300 - Fruit & Tree Nut Farming
111400 - Greenhouse, Nursery, & Floriculture Production
111900 - Other Crop Farming (including tobacco, cotton, sugarcane, hay, peanut, sugar beet & all other crop farming)
112112 - Cattle Feedlots
112120 - Dairy Cattle & Milk Production
112210 - Hog & Pig Farming
112300 - Poultry & Egg Production
112400 - Sheep & Goat Farming
112510 - Aquaculture (including shellfish & finfish farms & hatcheries)
112900 - Other Animal Production
113210 - Forest Nurseries & Gathering of Forest Products
113310 - Logging
211130 - Natural Gas Extraction
212110 - Coal Mining
212200 - Metal Ore Mining
212310 - Stone Mining & Quarrying
212320 - Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying
212390 - Other Nonmetallic Mineral Mining & Quarrying
213110 - Support Activities for Mining
221210 - Natural Gas Distribution
221300 - Water, Sewage & Other Systems
221500 - Combination Gas & Electric
236200 - Nonresidential Building Construction
237210 - Land Subdivision
237310 - Highway, Street, & Bridge Construction
237990 - Other Heavy & Civil Engineering Construction
238210 - Electrical Contractors
238220 - Plumbing, Heating, & Air-Conditioning Contractors
238290 - Other Building Equipment Contractors
238300 - Building Finishing Contractors (including drywall, insulation, painting, wallcovering, flooring, tile, & finish carpentry)
238900 - Other Specialty Trade Contractors (including site preparation)
311200 - Grain & Oilseed Milling
311300 - Sugar & Confectionery Product Mfg
311400 - Fruit & Vegetable Preserving & Specialty Food Mfg
311500 - Dairy Product Mfg
311610 - Animal Slaughtering and Processing
311710 - Seafood Product Preparation & Packaging
311800 - Bakeries & Tortilla Mfg
311900 - Other Food Mfg (including coffee, tea, flavorings & seasonings)
312120 - Breweries
312130 - Wineries
312140 - Distilleries
312200 - Tobacco Manufacturing
315210 - Cut & Sew Apparel Contractors
315220 - Men's & Boys' Cut & Sew Apparel Mfg
315230 - Women's & Girls' Cut & Sew Apparel Mfg
315290 - Other Cut & Sew Apparel Mfg
315990 - Apparel Accessories & Other Apparel Mfg
316210 - Footwear Mfg (including rubber & plastics)
316990 - Other Leather & Allied Product Mfg
321210 - Veneer, Plywood, & Engineered Wood Product Mfg
321900 - Other Wood Product Mfg
324120 - Asphalt Paving, Roofing, & Saturated Materials Mfg
324190 - Other Petroleum & Coal Products Mfg
325200 - Resin, Synthetic Rubber, & Artificial & Synthetic Fibers & Filaments Mfg
325300 - Pesticide, Fertilizer, & Other Agricultural Chemical Mfg
325410 - Pharmaceutical & Medicine Mfg
325500 - Paint, Coating, & Adhesive Mfg
325600 - Soap, Cleaning Compound, & Toilet Preparation Mfg
325900 - Other Chemical Product & Preparation Mfg
326200 - Rubber Product Mfg
327210 - Glass & Glass Product Mfg
327300 - Cement & Concrete Product Mfg
327400 - Lime & Gypsum Product Mfg
327900 - Other Nonmetallic Mineral Product Mfg
331200 - Steel Product Mfg from Purchased Steel
331310 - Alumina & Aluminum Production & Processing
331400 - Nonferrous Metal (except Aluminum) Production & Processing
331500 - Foundries
332210 - Cutlery & Handtool Mfg
332300 - Architectural & Structural Metals Mfg
332400 - Boiler, Tank, & Shipping Container Mfg
332510 - Hardware Mfg
332610 - Spring & Wire Product Mfg
332700 - Machine Shops; Turned Product; & Screw, Nut, & Bolt Mfg
332810 - Coating, Engraving, Heat Treating, & Allied Activities
332900 - Other Fabricated Metal Product Mfg
333200 - Industrial Machinery Mfg
333310 - Commercial & Service Industry Machinery Mfg
333410 - Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg
333510 - Metalworking Machinery Mfg
333610 - Engine, Turbine & Power Transmission Equipment Mfg
333900 - Other General Purpose Machinery Mfg
334200 - Communications Equipment Mfg
334310 - Audio & Video Equipment Mfg
334410 - Semiconductor & Other Electronic Component Mfg
334500 - Navigational, Measuring, Electromedical, & Control Instruments Mfg
334610 - Manufacturing & Reproducing Magnetic & Optical Media
335200 - Major Household Appliance Mfg
335310 - Electrical Equipment Mfg
335900 - Other Electrical Equipment & Component Mfg
336210 - Motor Vehicle Body & Trailer Mfg
336300 - Motor Vehicle Parts Mfg
336410 - Aerospace Product & Parts Mfg
336510 - Railroad Rolling Stock Mfg
336610 - Ship & Boat Building
336990 - Other Transportation Equipment Mfg
423200 - Furniture & Home Furnishings
423300 - Lumber & Other Construction Materials
423400 - Professional & Commercial Equipment & Supplies
423500 - Metal & Mineral (except Petroleum)
423600 - Electrical & Electronic Goods
423700 - Hardware, & Plumbing & Heating Equipment & Supplies
423800 - Machinery, Equipment, & Supplies
423910 - Sporting & Recreational Goods & Supplies
423920 - Toy & Hobby Goods & Supplies
423930 - Recyclable Materials
423940 - Jewelry, Watch, Precious Stone, & Precious Metals
423990 - Other Miscellaneous Durable Goods
424210 - Drugs & Druggists' Sundries
424300 - Apparel, Piece Goods, & Notions
424400 - Grocery & Related Products
424500 - Farm Product Raw Materials
424600 - Chemical & Allied Products
424700 - Petroleum & Petroleum Products
424800 - Beer, Wine, & Distilled Alcoholic Beverages
424910 - Farm Supplies
424920 - Book, Periodical, & Newspapers
424930 - Flower, Nursery Stock, & Florists' Supplies
424940 - Tobacco & Tobacco Products
424950 - Paint, Varnish, & Supplies
424990 - Other Miscellaneous Nondurable Goods
441120 - Used Car Dealers
441210 - Recreational Vehicle Dealers
441221 - Motorcycle Dealers
441222 - Boat Dealers
441229 - All Other Motor Vehicle Dealers
441300 - Automotive Parts, Accessories, & Tire Stores
442210 - Floor Covering Stores
442291 - Window Treatment Stores
442299 - All Other Home Furnishings Stores
443112 - Radio, Television, & Other Electronics Stores
443120 - Computer & Software Stores
443130 - Camera & Photographic Supplies Stores
444120 - Paint & Wallpaper Stores
444130 - Hardware Stores
444190 - Other Building Material Dealers
444200 - Lawn & Garden Equipment & Supplies Stores
445120 - Convenience Stores
445210 - Meat Markets
445220 - Fish & Seafood Markets
445230 - Fruit & Vegetable Markets
445291 - Baked Goods Stores
445292 - Confectionery & Nut Stores
445299 - All Other Specialty Food Stores
445310 - Beer, Wine, & Liquor Stores
446120 - Cosmetics, Beauty Supplies, & Perfume Stores
446130 - Optical Goods Stores
446190 - Other Health & Personal Care Stores
448120 - Women's Clothing Stores
448130 - Children's & Infants' Clothing Stores
448140 - Family Clothing Stores
448150 - Clothing Accessories Stores
448190 - Other Clothing Stores
448210 - Shoe Stores
448310 - Jewelry Stores
448320 - Luggage & Leather Goods Stores
451120 - Hobby, Toy, & Game Stores
451130 - Sewing, Needlework, & Piece Goods Stores
451140 - Musical Instrument & Supplies Stores
451211 - Book Stores
451212 - News Dealers & Newsstands
451220 - Prerecorded Tape, Compact Disc, & Record Stores
452300 - General Merchandise Stores, incl. Warehouse Clubs and Supercenters
453210 - Office Supplies & Stationery Stores
453220 - Gift, Novelty, & Souvenir Stores
453310 - Used Merchandise Stores
453910 - Pet & Pet Supplies Stores
453920 - Art Dealers
453930 - Manufactured (Mobile) Home Dealers
453990 - All Other Miscellaneous Store Retailers (including tobacco, candle, & trophy shops)
454210 - Vending Machine Operators
454311 - Heating Oil Dealers
454312 - Liquefied Petroleum Gas (Bottled Gas) Dealers
454319 - Other Fuel Dealers
454390 - Other Direct Selling Establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers)
482110 - Rail Transportation
483000 - Water Transportation
484120 - General Freight Trucking, Long-distance
484200 - Specialized Freight Trucking
485210 - Interurban & Rural Bus Transportation
485310 - Taxi Service
485320 - Limousine Service
485410 - School & Employee Bus Transportation
485510 - Charter Bus Industry
485990 - Other Transit & Ground Passenger Transportation
488210 - Support Activities for Rail Transportation
488300 - Support Activities for Water Transportation
488410 - Motor Vehicle Towing
488490 - Other Support Activities for Road Transportation
488510 - Freight Transportation Arrangement
488990 - Other Support Activities for Transportation
511120 - Periodical Publishers
511130 - Book Publishers
511140 - Directory & Mailing List Publishers
511190 - Other Publishers
511210 - Software Publishers
512200 - Sound Recording Industries
515210 - Cable & Other Subscription Programming
522120 - Savings Institutions
522130 - Credit Unions
522190 - Other Depository Credit Intermediation
522220 - Sales Financing
522291 - Consumer Lending
522292 - Real Estate Credit (including mortgage bankers & originators)
522293 - International Trade Financing
522294 - Secondary Market Financing
522298 - All Other Nondepository Credit Intermediation
523120 - Securities Brokerage
523130 - Commodity Contracts Dealing
523140 - Commodity Contracts Brokerage
523210 - Securities & Commodity Exchanges
523900 - Other Financial Investment Activities (including portfolio management & investment advice)
524150 - Direct Insurance & Reinsurance (except Life, Health & Medical) Carriers
524210 - Insurance Agencies & Brokerages
524290 - Other Insurance Related Activities (including third-party administration of insurance and pension funds)
525910 - Open-End Investment Funds (Form 1120-RIC)
525920 - Trusts, Estates, & Agency Accounts
525990 - Other Financial Vehicles (including closed-end investment funds) including mortgage REITs
531114 - Cooperative Housing (including equity REITs)
531120 - Lessors of Nonresidential Buildings (except Miniwarehouses) (including equity REITs)
531130 - Lessors of Miniwarehouses & Self-Storage Units (including equity REITs)
531190 - Lessors of Other Real Estate Property (including equity REITs)
531210 - Offices of Real Estate Agents & Brokers
531310 - Real Estate Property Managers
531320 - Offices of Real Estate Appraisers
531390 - Other Activities Related to Real Estate
532210 - Consumer Electronics & Appliances Rental
532281 - Formal Wear & Costume Rental
532282 - Video Tape & Disc Rental
532283 - Home Health Equipment Rental
532284 - Recreational Goods Rental
532289 - All Other Consumer Goods Rental
532310 - General Rental Centers
532400 - Commercial & Industrial Machinery & Equipment Rental & Leasing
541213 - Tax Preparation Services
541214 - Payroll Services
541219 - Other Accounting Services
541320 - Landscape Architecture Services
541330 - Engineering Services
541340 - Drafting Services
541350 - Building Inspection Services
541360 - Geophysical Surveying & Mapping Services
541370 - Surveying & Mapping (except Geophysical) Services
541380 - Testing Laboratories
541512 - Computer Systems Design Services
541513 - Computer Facilities Management Services
541519 - Other Computer Related Services
541700 - Scientific Research & Development Services
541800 - Advertising & Related Services
541910 - Marketing Research & Public Opinion Polling
541920 - Photographic Services
541930 - Translation & Interpretation Services
541940 - Veterinary Services
541990 - All Other Professional, Scientific, & Technical Services
551112 - Offices of Other Holding Companies
561210 - Facilities Support Services
561300 - Employment Services
561410 - Document Preparation Services
561420 - Telephone Call Centers
561430 - Business Service Centers (including private mail centers & copy shops)
561440 - Collection Agencies
561450 - Credit Bureaus
561490 - Other Business Support Services (including repossession services, court reporting, & stenotype services)
561500 - Travel Arrangement & Reservation Services
561600 - Investigation & Security Services
561710 - Exterminating & Pest Control Services
561720 - Janitorial Services
561730 - Landscaping Services
561740 - Carpet & Upholstery Cleaning Services
561790 - Other Services to Buildings & Dwellings
561900 - Other Support Services (including packaging & labeling services, & convention & trade show organizers)
621112 - Offices of Physicians, Mental Health Specialists
621210 - Offices of Dentists
621320 - Offices of Optometrists
621330 - Offices of Mental Health Practitioners (except Physicians)
621340 - Offices of Physical, Occupational & Speech Therapists, & Audiologists
621391 - Offices of Podiatrists
621399 - Offices of All Other Miscellaneous Health Practitioners
621420 - Outpatient Mental Health & Substance Abuse Centers
621491 - HMO Medical Centers
621492 - Kidney Dialysis Centers
621493 - Freestanding Ambulatory Surgical & Emergency Centers
621498 - All Other Outpatient Care Centers
711210 - Spectator Sports (including sports clubs & racetracks)
711300 - Promoters of Performing Arts, Sports, & Similar Events
711410 - Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures
711510 - Independent Artists, Writers, & Performers
721120 - Casino Hotels
721191 - Bed & Breakfast Inns
721199 - All Other Traveler Accommodation
721210 - RV (Recreational Vehicle) Parks & Recreational Camps
721310 - Rooming & Boarding Houses, Dormitories, & Workers' Camps
811120 - Automotive Body, Paint, Interior, & Glass Repair
811190 - Other Automotive Repair & Maintenance (including oil change & lubrication shops & car washes)
811210 - Electronic & Precision Equipment Repair & Maintenance
811310 - Commercial & Industrial Machinery & Equipment (except Automotive & Electronic) Repair & Maintenance
811410 - Home & Garden Equipment & Appliance Repair & Maintenance
811420 - Reupholstery & Furniture Repair
811430 - Footwear & Leather Goods Repair
811490 - Other Personal & Household Goods Repair & Maintenance
812112 - Beauty Salons
812113 - Nail Salons
812190 - Other Personal Care Services (including diet & weight reducing centers)
812210 - Funeral Homes & Funeral Services
812220 - Cemeteries & Crematories
812310 - Coin-Operated Laundries & Drycleaners
812320 - Drycleaning & Laundry Services (except Coin-Operated)
812330 - Linen & Uniform Supply
812910 - Pet Care (except Veterinary) Services
812920 - Photofinishing
812930 - Parking Lots & Garages
812990 - All Other Personal Services