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Form 5713 Instructions

Instructions for Form 5713, International Boycott Report

Rev. September 2018

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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.  
instructions for line 6a.  
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  
“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.  
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  
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  
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.”  
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  
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  
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figure and collect the right amount of tax.  
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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  
send the form to this office. Instead, see When and Where To File, earlier.  
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)  
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