What are International Boycott Reports?
International Boycott Reports are required of U.S. taxpayers to report operations in, with, or related to, countries participating in boycotts not sanctioned by the U.S. government. Per Internal Revenue Code section 999(a), taxpayers report these operations on Form 5713, International Boycott Report, filed annually with their Federal income tax returns. Congress enacted the antiboycott laws in the 1970’s in response to the Arab league’s boycott of Israel. Covered operations include any business or commercial transactions, even if they do not generate income. Although Congress intended these laws to dissuade boycotts of Israel, they cover any boycott not sanctioned by the United States.
For information about selected terms and concepts and a description of the data sources and limitations please visit International Boycott Report Study Metadata.
The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
International Boycott Reports: Lost Tax Benefits Due to Boycott Participation
Shown by method of computation.
The following are available as PDF files. A free Adobe® reader is available for download, if needed.