573 համաժողովներ
Լրացուցիչ տեղեկությունների համար 573 թ.
Հունվար – սեպտեմբեր 2018
Առնչվող ձևեր
- Արմատ 573 - Տեղեկություն փաստաթղթի մասին
Department of the Treasury
Internal Revenue Service
Instructions for Form 5713
International Boycott Report
(Rev. September 2018)
Section references are to the Internal Revenue
Exceptions From Filing
Code unless otherwise noted.
That partner has no boycott operations
that are independent of the partnership,
The partnership files Form 5713 with
Form 1065, and
Foreign person. A foreign person is not
required to file Form 5713 unless that
Future Developments
person:
The partnership did not cooperate with
or participate in an international boycott.
For the latest information about
1. Claims the benefits of the foreign
developments related to Form 5713 and
its instructions, such as legislation
enacted after they were published, go to
tax credit,
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.
2. Owns stock in an interest charge
domestic international sales corporation
(IC-DISC),
What’s New
3. Is a foreign sales corporation (FSC)
that has exempt foreign trade income, or
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
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.
4. 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.
Foreign corporation with U.S. subsid-
iary 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.
General Instructions
Purpose of Form
Use Form 5713 to report:
Operations in or related to boycotting
countries (see the list under Boycotting
Countries, later), and
The foreign corporation is not required
to file Form 5713 independent of its
relationship with the U.S. subsidiary or
sister corporation.
The receipt of boycott requests and
boycott agreements made.
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 U.S. subsidiary or sister
Who Must File
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.
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 member has no operations in or
related to a boycotting country (or with the
government, a company, or a national of a
boycotting country).
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
The member did not own stock, directly
or indirectly, in any corporation having
such operations.
The following U.S. persons also must
file Form 5713.
The member did not receive any
boycott requests.
A member of a controlled group (as
defined in section 993(a)(3)), a member of
which has operations.
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 member did not own stock, directly
or indirectly, of any corporation receiving a
request.
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.
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.
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.
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.
Partners. A partner is not required to file
Form 5713 if:
Aug 10, 2018
Cat. No. 12040A
partnership is only required to complete
parts of Schedule A or parts of
Schedule B.
services, whether or not related to the
activities above.
When and Where To File
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.
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.
Report the appropriate amounts from
Schedule C on the following forms.
Form 1116, Foreign Tax Credit
(Individual, Estate, or Trust).
Form 1118, Foreign Tax
Credit—Corporations.
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.
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.
Form 5471, Information Return of U.S.
Persons With Respect To Certain Foreign
Corporations.
Form 1120-IC-DISC, Interest Charge
Domestic International Sales Corporation
Return.
Penalties
Form 1120-FSC, U.S. Income Tax
Willful failure to file Form 5713 may result
Return of a Foreign Sales Corporation.
in:
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
Form 8873, Extraterritorial Income
A $25,000 fine,
Exclusion.
Imprisonment for no more than 1 year,
or
Definitions
Both.
Boycotting Countries
Tax Benefits That May Be
Lost
A boycotting country includes the
following.
Any country that is on the list
If you cooperate with or participate in an
international boycott, you may lose a
portion of the following.
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
government, a company, or a national of a
boycotting country, or for use in
The foreign tax credit (section 908(a)).
Deferral of taxation of earnings of a
CFC (section 952(a)(3)).
forwarding or transporting to a boycotting
country.
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
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).
Specific Instructions
Address
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.
earlier.
Exclusion of extraterritorial income from
gross income (section 941(a)(5), as in
effect before its repeal).
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.
Schedules A, B, and C
Figure the loss of tax benefits on
Schedules A and C or Schedules B and C
(Form 5713). You must use the
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.
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
Boycott Request
A boycott request is any request to enter
into an agreement that would constitute
cooperation with or participation in an
international boycott.
Address of Service Center
Enter the address of the service center
where your tax return was filed. If the
return was e-filed, enter “e-file.”
specifically attributable to boycott
operations (Schedule B).
Operations
Figure the loss of tax benefits on
Schedule C. For more details, see the
instructions for these separate schedules.
Lines 1 Through 6
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;
All line references are to 2018
forms unless otherwise noted.
!
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
CAUTION
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
Line 1. Individuals
Enter your adjusted gross income as
computed on Form 1040.
identifiable taxes and income attributable
to boycott operations exclusively, then the
Instructions for Form 5713 (Rev. 9-2018)
-2-
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.
Line 2c. Partnerships and
Corporations
Form 1120S. On page 1, in the
Deductions area, Ordinary business
income (loss).
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.
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 6. Totals
Line 4c(1). Corporation's Total
Assets
Line 6a. Foreign tax credit. Enter on
line 6a the foreign tax credit before
Enter the amount of total assets from
Schedules L of the forms as follows.
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
Line 2d. IC-DISCs
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).
Form 1120. Column (d).
Form 1120-F. Column (d).
Form 1120-FSC. Column (d).
Form 1120-IC-DISC (Rev. 11-2018).
Column (b).
Line 3a. Partnership's Total
Assets
Form 1120-L. Part I, column (b).
Form 1120-PC. Column (d).
Enter the total assets of the partnership
(Form 1065 and Form 1065-B, the amount
on the Schedule L, “Total assets” line,
column (d)).
category income, section 901(j) category
income, income re-sourced by treaty) from
Form 1118, Schedule B, Part III.
Form 1120S. 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).
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 3b. Partnership's Ordinary
Income
Enter the partnership's ordinary income
(Form 1065, line 22, Ordinary business
income (loss)). For electing large
Line 6c. Deferral of IC-DISC income.
Shareholders of an IC-DISC should figure
the deferral as follows:
Line 4c(2). Corporation's
Taxable Income
partnerships, enter the portion of taxable
income (Form 1065-B, amount on
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.
Shareholder that is not a C
“Taxable income (loss) from passive loss
limitation activities” line) that is attributable
to trade or business activities.
corporation. Enter on line 6c your pro
rata share of the section 995(b)(1)(F)(i)
amount (pro rata share of Form
Line 4b. Common Tax Year
Election
1120-IC-DISC, Schedule J, Part I, line 8).
Form 1120. In the Deductions area on
page 1, Taxable income before net
operating loss deduction and special
deductions.
Shareholder that is a C corporation.
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).
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.
Form 1120-F. In the Deductions area of
Section II, Taxable income before NOL
deduction and special deductions.
Line 6d. FSC exempt foreign trade in-
come. Enter on line 6d the total exempt
foreign trade income (the total of columns
(a) and (b) of Form 1120-FSC,
Form 1120-FSC. In Part II of Schedule B,
Taxable income or (loss) before net
operating loss deduction and
dividends-received deduction.
Schedule B, line 10).
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
Form 1120-IC-DISC (Rev. 11-2018). On
page 1, Taxable income before net
operating loss deduction and
Line 6e. Foreign trade income qualify-
ing for extraterritorial income exclu-
sion. Enter on line 6e your foreign trade
income that otherwise qualifies for the
extraterritorial income exclusion (Form
8873, line 49).
dividends-received deduction.
Form 1120-L. 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.”
Lines 8 Through 13
Filers that are not members of a con-
trolled 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:
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
Form 1120-PC. 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.”
Any foreign corporation in which you
are a U.S. shareholder,
Instructions for Form 5713 (Rev. 9-2018)
-3-
Any partnership in which you are a
Example. 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
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
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.
election is made. Corporations A, B, and C (4).
report on the basis of a calendar year.
Column (5). IC-DISCs, enter the product
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
code from Form 1120-IC-DISC,
Schedule N, line 1a.
Line 9. Nonlisted Countries
Boycotting Israel
Members of a controlled group of cor-
porations. 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.
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.
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.
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
Line 10. Boycotts of Countries
Other Than 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.
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.
Line 11. Boycott Requests
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.
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.
Part I. Operations in or
Related to a Boycotting
Country
Line 12. Boycott Agreements
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
Line 8. Boycott of Israel
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 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.
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.
Column (2). 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
Part II. Requests for and
Acts of Participation in or
Cooperation With an
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.
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
International Boycott
Line 13a(1) and 13a(2)
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
earlier. Also, see Unsolicited invitation to
bid, earlier. If no requests were received
and no agreements were entered into or in
effect, enter “No.”
parentheses, enter the name and EIN, if
available, of the foreign corporation having
the operation in or related to the listed
countries.
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.
Columns (3) and (4). Enter in column (3)
the principal business activity code
Instructions for Form 5713 (Rev. 9-2018)
-4-
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.
Line 13b
Type of Cooperation
or Participation Requested
or Agreed to
Code
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.
Number
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.
Columns (7) and (9). Enter in column (7)
the code number listed in the following
chart that indicates the type of
01
02
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.
Column (2). Enter the identifying number
of the person receiving the request or
having the agreement.
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.
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.
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.
03
Column (5). 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
Refrain from employing
individuals of a particular
nationality, race, or religion.
04
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.
Paperwork Reduction Act Notice. 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.
Learning about the
law or the form
Preparing and sending the
form to the IRS
Form
Recordkeeping
22 hr., 0 min.
3 hr., 6 min.
5713
2 hr., 21 min.
12 min.
4 hr., 1 min.
15 min.
Sch. A (5713)
Sch. B (5713)
Sch. C (5713)
3 hr., 21 min.
5 hr., 15 min.
1 hr., 59 min.
1 hr., 47 min.
2 hr., 7 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
Instructions for Form 5713 (Rev. 9-2018)
-5-
This list of principal business activities and their
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.
Principal Business Activity Codes
Principal Business Activity Codes For
Enterprise Classification
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
238900 Other Specialty Trade
327210 Glass & Glass Product Mfg
Agriculture, Forestry, Fishing
and Hunting
Wholesale Trade
Contractors (including site
327300 Cement & Concrete Product Mfg
327400 Lime & Gypsum Product Mfg
Merchant Wholesalers, Durable Goods
preparation)
423100 Motor Vehicle & Motor Vehicle
Crop Production
Manufacturing
327900 Other Nonmetallic Mineral
Parts & Supplies
111100 Oilseed & Grain Farming
Product Mfg
Food Manufacturing
423200 Furniture & Home Furnishings
111210 Vegetable & Melon Farming
Primary Metal Manufacturing
311110 Animal Food Mfg
311200 Grain & Oilseed Milling
423300 Lumber & Other Construction
(including potatoes & yams)
331110 Iron & Steel Mills & Ferroalloy
Materials
111300 Fruit & Tree Nut Farming
Mfg
423400 Professional & Commercial
Equipment & Supplies
311300 Sugar & Confectionery Product
111400 Greenhouse, Nursery, &
331200 Steel Product Mfg from
Purchased Steel
Mfg
Floriculture Production
423500 Metal & Mineral (except
311400 Fruit & Vegetable Preserving &
Specialty Food Mfg
111900 Other Crop Farming (including
tobacco, cotton, sugarcane, hay,
peanut, sugar beet & all other
crop farming)
331310 Alumina & Aluminum Production
Petroleum)
& Processing
423600 Electrical & Electronic Goods
311500 Dairy Product Mfg
331400 Nonferrous Metal (except
Aluminum) Production &
Processing
423700 Hardware, & Plumbing & Heating
311610 Animal Slaughtering and
Equipment & Supplies
Processing
Animal Production
423800 Machinery, Equipment, &
Supplies
311710 Seafood Product Preparation &
Packaging
112111 Beef Cattle Ranching & Farming
112112 Cattle Feedlots
331500 Foundries
Fabricated Metal Product
423910 Sporting & Recreational Goods &
311800 Bakeries & Tortilla Mfg
Manufacturing
112120 Dairy Cattle & Milk Production
112210 Hog & Pig Farming
Supplies
311900 Other Food Mfg (including
coffee, tea, flavorings &
seasonings)
332110 Forging & Stamping
423920 Toy & Hobby Goods & Supplies
423930 Recyclable Materials
332210 Cutlery & Handtool Mfg
112300 Poultry & Egg Production
112400 Sheep & Goat Farming
332300 Architectural & Structural Metals
Beverage and Tobacco Product
423940 Jewelry, Watch, Precious Stone,
Mfg
Manufacturing
112510 Aquaculture (including shellfish &
& Precious Metals
332400 Boiler, Tank, & Shipping
Container Mfg
finfish farms & hatcheries)
312110 Soft Drink & Ice Mfg
312120 Breweries
423990 Other Miscellaneous Durable
Goods
112900 Other Animal Production
Forestry and Logging
332510 Hardware Mfg
Merchant Wholesalers, Nondurable
312130 Wineries
312140 Distilleries
332610 Spring & Wire Product Mfg
Goods
113110 Timber Tract Operations
332700 Machine Shops; Turned Product;
424100 Paper & Paper Products
113210 Forest Nurseries & Gathering of
312200 Tobacco Manufacturing
Textile Mills and Textile Product Mills
313000 Textile Mills
& Screw, Nut, & Bolt Mfg
Forest Products
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
332810 Coating, Engraving, Heat
Treating, & Allied Activities
113310 Logging
Fishing, Hunting and Trapping
114110 Fishing
314000 Textile Product Mills
Apparel Manufacturing
332900 Other Fabricated Metal Product
Mfg
114210 Hunting & Trapping
Machinery Manufacturing
315100 Apparel Knitting Mills
315210 Cut & Sew Apparel Contractors
Support Activities for Agriculture and
333100 Agriculture, Construction, &
Forestry
Mining Machinery Mfg
424800 Beer, Wine, & Distilled Alcoholic
315220 Men's & Boys' Cut & Sew
115110 Support Activities for Crop
Production (including cotton
ginning, soil preparation,
Beverages
333200 Industrial Machinery Mfg
Apparel Mfg
424910 Farm Supplies
333310 Commercial & Service Industry
315230 Women's & Girls' Cut & Sew
Apparel Mfg
Machinery Mfg
424920 Book, Periodical, & Newspapers
planting, & cultivating)
333410 Ventilation, Heating,
Air-Conditioning, & Commercial
Refrigeration Equipment Mfg
424930 Flower, Nursery Stock, & Florists'
315290 Other Cut & Sew Apparel Mfg
115210 Support Activities for Animal
Supplies
Production
315990 Apparel Accessories & Other
424940 Tobacco & Tobacco Products
424950 Paint, Varnish, & Supplies
Apparel Mfg
115310 Support Activities For Forestry
333510 Metalworking Machinery Mfg
Leather and Allied Product
Manufacturing
Mining
333610 Engine, Turbine & Power
424990 Other Miscellaneous Nondurable
Transmission Equipment Mfg
211120 Crude Petroleum Extraction
211130 Natural Gas Extraction
212110 Coal Mining
Goods
316110 Leather & Hide Tanning &
333900 Other General Purpose
Machinery Mfg
Finishing
Wholesale Electronic Markets and
Agents and Brokers
316210 Footwear Mfg (including rubber
& plastics)
Computer and Electronic Product
425110 Business to Business Electronic
212200 Metal Ore Mining
212310 Stone Mining & Quarrying
Manufacturing
Markets
316990 Other Leather & Allied Product
334110 Computer & Peripheral
Equipment Mfg
Mfg
425120 Wholesale Trade Agents &
Brokers
212320 Sand, Gravel, Clay, & Ceramic &
Refractory Minerals Mining &
Quarrying
Wood Product Manufacturing
334200 Communications Equipment Mfg
334310 Audio & Video Equipment Mfg
321110 Sawmills & Wood Preservation
Retail Trade
321210 Veneer, Plywood, & Engineered
212390 Other Nonmetallic Mineral
Motor Vehicle and Parts Dealers
441110 New Car Dealers
334410 Semiconductor & Other
Wood Product Mfg
Mining & Quarrying
Electronic Component Mfg
321900 Other Wood Product Mfg
Paper Manufacturing
213110 Support Activities for Mining
334500 Navigational, Measuring,
Electromedical, & Control
Instruments Mfg
441120 Used Car Dealers
Utilities
441210 Recreational Vehicle Dealers
441221 Motorcycle Dealers
441222 Boat Dealers
322100 Pulp, Paper, & Paperboard Mills
322200 Converted Paper Product Mfg
Printing and Related Support Activities
221100 Electric Power Generation,
334610 Manufacturing & Reproducing
Transmission & Distribution
Magnetic & Optical Media
221210 Natural Gas Distribution
441229 All Other Motor Vehicle Dealers
Electrical Equipment, Appliance, and
Component Manufacturing
323100 Printing & Related Support
221300 Water, Sewage & Other Systems
221500 Combination Gas & Electric
441300 Automotive Parts, Accessories,
Activities
& Tire Stores
335100 Electric Lighting Equipment Mfg
335200 Major Household Appliance Mfg
335310 Electrical Equipment Mfg
Petroleum and Coal Products
Manufacturing
Furniture and Home Furnishings Stores
442110 Furniture Stores
Construction
324110 Petroleum Refineries (including
Construction of Buildings
integrated)
442210 Floor Covering Stores
442291 Window Treatment Stores
335900 Other Electrical Equipment &
236110 Residential Building Construction
324120 Asphalt Paving, Roofing, &
Saturated Materials Mfg
Component Mfg
236200 Nonresidential Building
Transportation Equipment
Manufacturing
442299 All Other Home Furnishings
Construction
324190 Other Petroleum & Coal
Stores
Heavy and Civil Engineering
Construction
Products Mfg
336100 Motor Vehicle Mfg
Electronics and Appliance Stores
Chemical Manufacturing
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
443111 Household Appliance Stores
237100 Utility System Construction
237210 Land Subdivision
325100 Basic Chemical Mfg
443112 Radio, Television, & Other
325200 Resin, Synthetic Rubber, &
Artificial & Synthetic Fibers &
Filaments Mfg
Electronics Stores
237310 Highway, Street, & Bridge
443120 Computer & Software Stores
Construction
443130 Camera & Photographic
237990 Other Heavy & Civil Engineering
Construction
325300 Pesticide, Fertilizer, & Other
Supplies Stores
Agricultural Chemical Mfg
336990 Other Transportation Equipment
Building Material and Garden
Specialty Trade Contractors
Mfg
325410 Pharmaceutical & Medicine Mfg
325500 Paint, Coating, & Adhesive Mfg
Equipment and Supplies Dealers
238100 Foundation, Structure, & Building
Exterior Contractors (including
framing carpentry, masonry,
Furniture and Related Product
Manufacturing
444110 Home Centers
325600 Soap, Cleaning Compound, &
444120 Paint & Wallpaper Stores
444130 Hardware Stores
337000 Furniture & Related Product
Toilet Preparation Mfg
glass, roofing, & siding)
Manufacturing
325900 Other Chemical Product &
Preparation Mfg
238210 Electrical Contractors
Miscellaneous Manufacturing
444190 Other Building Material Dealers
238220 Plumbing, Heating, &
339110 Medical Equipment & Supplies
444200 Lawn & Garden Equipment &
Plastics and Rubber Products
Air-Conditioning Contractors
Mfg
Supplies Stores
Manufacturing
238290 Other Building Equipment
Contractors
339900 Other Miscellaneous
Manufacturing
Food and Beverage Stores
326100 Plastics Product Mfg
326200 Rubber Product Mfg
445110 Supermarkets and Other
Grocery (except Convenience)
Stores
238300 Building Finishing Contractors
(including drywall, insulation,
painting, wallcovering, flooring,
tile, & finish carpentry)
Nonmetallic Mineral Product
Manufacturing
445120 Convenience Stores
327100 Clay Product & Refractory Mfg
-6-
Principal Business Activity Codes (Continued)
445210 Meat Markets
485320 Limousine Service
Securities, Commodity Contracts, and
Other Financial Investments and
Related Activities
541213 Tax Preparation Services
541214 Payroll Services
445220 Fish & Seafood Markets
445230 Fruit & Vegetable Markets
445291 Baked Goods Stores
485410 School & Employee Bus
Transportation
541219 Other Accounting Services
523110 Investment Banking & Securities
485510 Charter Bus Industry
Architectural, Engineering, and Related
Dealing
485990 Other Transit & Ground
Services
445292 Confectionery & Nut Stores
445299 All Other Specialty Food Stores
445310 Beer, Wine, & Liquor Stores
Health and Personal Care Stores
446110 Pharmacies & Drug Stores
523120 Securities Brokerage
Passenger Transportation
541310 Architectural Services
541320 Landscape Architecture Services
541330 Engineering Services
541340 Drafting Services
523130 Commodity Contracts Dealing
523140 Commodity Contracts Brokerage
Pipeline Transportation
486000 Pipeline Transportation
Scenic & Sightseeing Transportation
523210 Securities & Commodity
Exchanges
487000 Scenic & Sightseeing
541350 Building Inspection Services
446120 Cosmetics, Beauty Supplies, &
523900 Other Financial Investment
Activities (including portfolio
management & investment
advice)
Transportation
Perfume Stores
541360 Geophysical Surveying &
Support Activities for Transportation
Mapping Services
446130 Optical Goods Stores
488100 Support Activities for Air
541370 Surveying & Mapping (except
Geophysical) Services
446190 Other Health & Personal Care
Transportation
Insurance Carriers and Related
Stores
488210 Support Activities for Rail
Transportation
Activities
541380 Testing Laboratories
Gasoline Stations
524140 Direct Life, Health, & Medical
Insurance & Reinsurance
Carriers
Specialized Design Services
447100 Gasoline Stations (including
488300 Support Activities for Water
convenience stores with gas)
541400 Specialized Design Services
Transportation
(including interior, industrial,
Clothing and Clothing Accessories
Stores
488410 Motor Vehicle Towing
524150 Direct Insurance & Reinsurance
(except Life, Health & Medical)
Carriers
graphic, & fashion design)
488490 Other Support Activities for Road
Computer Systems Design and Related
448110 Men's Clothing Stores
Transportation
Services
448120 Women's Clothing Stores
524210 Insurance Agencies &
488510 Freight Transportation
Arrangement
541511 Custom Computer Programming
Services
Brokerages
448130 Children's & Infants' Clothing
Stores
524290 Other Insurance Related
Activities (including third-party
administration of insurance and
pension funds)
488990 Other Support Activities for
541512 Computer Systems Design
448140 Family Clothing Stores
448150 Clothing Accessories Stores
448190 Other Clothing Stores
448210 Shoe Stores
Transportation
Services
Couriers and Messengers
541513 Computer Facilities Management
Services
492110 Couriers
Funds, Trusts, and Other Financial
492210 Local Messengers & Local
541519 Other Computer Related
Vehicles
Delivery
Services
448310 Jewelry Stores
525100 Insurance & Employee Benefit
Funds
Warehousing and Storage
Other Professional, Scientific, and
Technical Services
448320 Luggage & Leather Goods
Stores
493100 Warehousing & Storage (except
lessors of miniwarehouses &
self-storage units)
525910 Open-End Investment Funds
541600 Management, Scientific, &
(Form 1120-RIC)
Sporting Goods, Hobby, Book, and
Music Stores
Technical Consulting Services
525920 Trusts, Estates, & Agency
Accounts
541700 Scientific Research &
Development Services
451110 Sporting Goods Stores
Information
525990 Other Financial Vehicles
(including closed-end investment
funds) including mortgage REITs
451120 Hobby, Toy, & Game Stores
Publishing Industries (except Internet)
511110 Newspaper Publishers
511120 Periodical Publishers
511130 Book Publishers
541800 Advertising & Related Services
451130 Sewing, Needlework, & Piece
541910 Marketing Research & Public
Goods Stores
Opinion Polling
“Offices of Bank Holding Companies” and
“Offices of Other Holding Companies” are
located under Management of
451140 Musical Instrument & Supplies
Stores
541920 Photographic Services
511140 Directory & Mailing List
541930 Translation & Interpretation
451211 Book Stores
Companies (Holding Companies), later.
Publishers
Services
451212 News Dealers & Newsstands
511190 Other Publishers
541940 Veterinary Services
Real Estate and Rental and
Leasing
451220 Prerecorded Tape, Compact
511210 Software Publishers
541990 All Other Professional, Scientific,
Disc, & Record Stores
& Technical Services
Motion Picture and Sound Recording
General Merchandise Stores
Real Estate
Industries
Management of Companies
(Holding Companies)
452200 Department Stores
531110 Lessors of Residential Buildings
& Dwellings (including equity
REITs)
512100 Motion Picture & Video Industries
(except video rental)
452300 General Merchandise Stores,
incl. Warehouse Clubs and
Supercenters
551111 Offices of Bank Holding
512200 Sound Recording Industries
Broadcasting (except Internet)
531114 Cooperative Housing (including
Companies
equity REITs)
Miscellaneous Store Retailers
551112 Offices of Other Holding
Companies
515100 Radio & Television Broadcasting
531120 Lessors of Nonresidential
Buildings (except
453110 Florists
515210 Cable & Other Subscription
453210 Office Supplies & Stationery
Administrative and Support and
Waste Management and
Remediation Services
Programming
Miniwarehouses) (including
equity REITs)
Stores
Telecommunications
453220 Gift, Novelty, & Souvenir Stores
453310 Used Merchandise Stores
453910 Pet & Pet Supplies Stores
453920 Art Dealers
531130 Lessors of Miniwarehouses &
Self-Storage Units (including
equity REITs)
517000 Telecommunications (including
paging, cellular, satellite, cable &
other program distribution,
resellers, & other
Administrative and Support Services
561110 Office Administrative Services
561210 Facilities Support Services
561300 Employment Services
531190 Lessors of Other Real Estate
telecommunications) and
Property (including equity REITs)
453930 Manufactured (Mobile) Home
internet service providers
Dealers
531210 Offices of Real Estate Agents &
Brokers
Data Processing Services
453990 All Other Miscellaneous Store
Retailers (including tobacco,
candle, & trophy shops)
561410 Document Preparation Services
561420 Telephone Call Centers
518210 Data Processing, Hosting, &
531310 Real Estate Property Managers
531320 Offices of Real Estate Appraisers
Related Services
561430 Business Service Centers
(including private mail centers &
copy shops)
Nonstore Retailers
Other Information Services
531390 Other Activities Related to Real
454110 Electronic Shopping &
519100 Other Information Services
(including news syndicates &
libraries), internet publishing and
broadcasting
Estate
Mail-Order Houses
Rental and Leasing Services
561440 Collection Agencies
561450 Credit Bureaus
454210 Vending Machine Operators
454311 Heating Oil Dealers
532100 Automotive Equipment Rental &
Leasing
561490 Other Business Support Services
(including repossession services,
court reporting, & stenotype
services)
Finance and Insurance
454312 Liquefied Petroleum Gas (Bottled
532210 Consumer Electronics &
Appliances Rental
Gas) Dealers
Depository Credit Intermediation
522110 Commercial Banking
522120 Savings Institutions
522130 Credit Unions
454319 Other Fuel Dealers
532281 Formal Wear & Costume Rental
532282 Video Tape & Disc Rental
532283 Home Health Equipment Rental
532284 Recreational Goods Rental
454390 Other Direct Selling
Establishments (including
door-to-door retailing, frozen
food plan providers, party plan
merchandisers, & coffee-break
service providers)
561500 Travel Arrangement &
Reservation Services
561600 Investigation & Security Services
522190 Other Depository Credit
561710 Exterminating & Pest Control
Intermediation
532289 All Other Consumer Goods
Services
Rental
Nondepository Credit Intermediation
522210 Credit Card Issuing
522220 Sales Financing
561720 Janitorial Services
532310 General Rental Centers
Transportation and
Warehousing
561730 Landscaping Services
532400 Commercial & Industrial
Machinery & Equipment Rental &
Leasing
561740 Carpet & Upholstery Cleaning
522291 Consumer Lending
Air, Rail, and Water Transportation
481000 Air Transportation
Services
522292 Real Estate Credit (including
Lessors of Nonfinancial Intangible
561790 Other Services to Buildings &
Dwellings
mortgage bankers & originators)
Assets (except copyrighted works)
482110 Rail Transportation
483000 Water Transportation
Truck Transportation
522293 International Trade Financing
522294 Secondary Market Financing
533110 Lessors of Nonfinancial
Intangible Assets (except
copyrighted works)
561900 Other Support Services
(including packaging & labeling
services, & convention & trade
show organizers)
522298 All Other Nondepository Credit
484110 General Freight Trucking, Local
Intermediation
Professional, Scientific, and
Technical Services
484120 General Freight Trucking,
Waste Management and Remediation
Activities Related to Credit
Intermediation
Long-distance
Services
484200 Specialized Freight Trucking
Legal Services
562000 Waste Management &
Remediation Services
522300 Activities Related to Credit
Intermediation (including loan
brokers, check clearing, &
money transmitting)
Transit and Ground Passenger
541110 Offices of Lawyers
541190 Other Legal Services
Transportation
Educational Services
485110 Urban Transit Systems
Accounting, Tax Preparation,
611000 Educational Services (including
schools, colleges, & universities)
485210 Interurban & Rural Bus
Bookkeeping, and Payroll Services
Transportation
541211 Offices of Certified Public
485310 Taxi Service
Accountants
-7-
Principal Business Activity Codes (Continued)
marinas, fitness centers, &
bowling centers)
Hospitals
811410 Home & Garden Equipment &
Appliance Repair & Maintenance
Health Care and Social
622000 Hospitals
Assistance
811420 Reupholstery & Furniture Repair
Accommodation and Food
Services
Nursing and Residential Care Facilities
Offices of Physicians and Dentists
811430 Footwear & Leather Goods
623000 Nursing & Residential Care
Repair
621111 Offices of Physicians (except
Facilities
Accommodation
mental health specialists)
811490 Other Personal & Household
Goods Repair & Maintenance
Social Assistance
721110 Hotels (except Casino Hotels) &
621112 Offices of Physicians, Mental
Health Specialists
624100 Individual & Family Services
Motels
Personal and Laundry Services
812111 Barber Shops
812112 Beauty Salons
812113 Nail Salons
624200 Community Food & Housing, &
Emergency & Other Relief
Services
721120 Casino Hotels
621210 Offices of Dentists
721191 Bed & Breakfast Inns
Offices of Other Health Practitioners
621310 Offices of Chiropractors
621320 Offices of Optometrists
721199 All Other Traveler
624310 Vocational Rehabilitation
Accommodation
Services
812190 Other Personal Care Services
(including diet & weight reducing
centers)
721210 RV (Recreational Vehicle) Parks
& Recreational Camps
624410 Child Day Care Services
621330 Offices of Mental Health
Practitioners (except Physicians)
Arts, Entertainment, and
Recreation
721310 Rooming & Boarding Houses,
812210 Funeral Homes & Funeral
621340 Offices of Physical, Occupational
& Speech Therapists, &
Dormitories, & Workers' Camps
Services
Food Services and Drinking Places
722110 Full-Service Restaurants
722210 Limited-Service Eating Places
Audiologists
812220 Cemeteries & Crematories
Performing Arts, Spectator Sports, and
621391 Offices of Podiatrists
Related Industries
812310 Coin-Operated Laundries &
Drycleaners
621399 Offices of All Other
Miscellaneous Health
Practitioners
711100 Performing Arts Companies
722300 Special Food Services (including
food service contractors &
caterers)
812320 Drycleaning & Laundry Services
(except Coin-Operated)
711210 Spectator Sports (including
sports clubs & racetracks)
Outpatient Care Centers
812330 Linen & Uniform Supply
711300 Promoters of Performing Arts,
Sports, & Similar Events
722410 Drinking Places (Alcoholic
621410 Family Planning Centers
812910 Pet Care (except Veterinary)
Beverages)
Services
621420 Outpatient Mental Health &
711410 Agents & Managers for Artists,
Athletes, Entertainers, & Other
Public Figures
Substance Abuse Centers
Other Services
812920 Photofinishing
621491 HMO Medical Centers
621492 Kidney Dialysis Centers
Repair and Maintenance
812930 Parking Lots & Garages
812990 All Other Personal Services
711510 Independent Artists, Writers, &
811110 Automotive Mechanical &
Performers
Electrical Repair & Maintenance
621493 Freestanding Ambulatory
Religious, Grantmaking, Civic,
Museums, Historical Sites, and Similar
Institutions
Surgical & Emergency Centers
811120 Automotive Body, Paint, Interior,
& Glass Repair
Professional, and Similar Organizations
621498 All Other Outpatient Care
Centers
813000 Religious, Grantmaking, Civic,
712100 Museums, Historical Sites, &
811190 Other Automotive Repair &
Maintenance (including oil
change & lubrication shops & car
washes)
Professional, & Similar
Similar Institutions
Organizations (including
condominium and homeowners
associations)
Medical and Diagnostic Laboratories
Amusement, Gambling, and Recreation
Industries
621510 Medical & Diagnostic
Laboratories
713100 Amusement Parks & Arcades
713200 Gambling Industries
811210 Electronic & Precision
Equipment Repair &
Maintenance
811310 Commercial & Industrial
Machinery & Equipment (except
Automotive & Electronic) Repair
& Maintenance
Home Health Care Services
621610 Home Health Care Services
Other Ambulatory Health Care Services
713900 Other Amusement & Recreation
Industries (including golf
621900 Other Ambulatory Health Care
courses, skiing facilities,
Services (including ambulance
services & blood & organ banks)
-8-