International Boycott Report

Forms and Documents

Document Name	Status
Form 5713 International Boycott Report Form	Modified
Form Sch C (Form 5713) Tax Effect of the International Boycott Provisions Form and Instruction	Modified
Form Sch B (Form 5713) Specifically Attributable Taxes and Income (Section 999(c)(2)) Form and Instruction	Modified
Form Sch A (Form 5713) International Boycott Factor (Section 999(c)(1)) Form and Instruction	Modified
2018-09-04_SS_1545-0216rKD.docx Supporting Statement A	2018-09-04

IC Document Collections

IC ID	Document Title	Status
39709	International Boycott Report Form	Modified
184387	Tax Effect of the International Boycott Provisions Form and Instruction	Modified
184386	Specifically Attributable Taxes and Income (Section 999(c)(2)) Form and Instruction	Modified
184385	International Boycott Factor (Section 999(c)(1)) Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0216	ICR Reference No: 201807-1545-001
Status: Active	Previous ICR Reference No: 201501-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: International Boycott Report
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/06/2018
	Date Received in OIRA: 10/29/2018
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2021	36 Months From Approved	12/31/2018
Responses	5,632	0	2,584
Time Burden (Hours)	143,498	0	69,495
Cost Burden (Dollars)	0	0	0

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Abstract: Form 5713 and related Schedules A, B, and C are used by any entity that has operations in a "boycotting" country. If that entity cooperates with or participates in an international boycott it loses a portion of the foreign tax credit, or deferral of FSC and IC-DISC benefits. The IRS uses Form 5713 to determine if any of the above benefits should be lost. The information is also used as the basis for a report to Congress.

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Authorizing Statute(s): US Code: 26 USC 941 Name of Law: Qualifying Foreign Trade Income
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 13348	05/29/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 54415	10/29/2018
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

IC Title	Form No.	Form Name
International Boycott Factor (Section 999(c)(1))	Sch A (Form 5713)	International Boycott Factor (Section 999(c)(1))
Tax Effect of the International Boycott Provisions	Sch C (Form 5713)	Tax Effect of the International Boycott Provisions
Specifically Attributable Taxes and Income (Section 999(c)(2))	Sch B (Form 5713)	Specifically Attributable Taxes and Income (Section 999(c)(2))
International Boycott Report	5713	International Boycott Report

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	5,632	2,584	0	0	3,048	0
Annual Time Burden (Hours)	143,498	69,495	0	0	74,003	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There have been no changes to the forms that would increase burden. However, the agency has updated its estimated number of responses for each form based on recent filing data. The changes in estimates increase the number of responses by 2,988 for a total of 5,572 responses/respondents (2,584 + 2,988 = 5,572 responses/respondents). This results an overall increase of annual time burden to 141,800 hours (69,495 + 72,305 = 141,800 hours),

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Annual Cost to Federal Government: $53,626

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 10/29/2018

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