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:

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 partner, or

Any trust of which you are treated as the owner under section 671.

When reporting on behalf of a foreign corporation, partnership, or trust, report the boycott activities for the tax year of the foreign corporation, partnership, or trust that ends with or within your tax year.

Members of a controlled group of 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.

Your boycott information (and the boycott information of any trust of which you are treated as the owner under section 671) for your tax year that ends with or within the common tax year that ends with or within your tax year (see the instructions for line 4b).

The boycott information of each other member of the controlled group (and that of any trust of which a member of the controlled group is treated as the owner under section 671) for each member's tax year that ends with or within the common tax year that ends with or within your tax year.

The boycott information of each foreign corporation or partnership on whose behalf you are reporting as a U.S. shareholder or as a partner, for the tax year of the foreign corporation or the partnership that ends with or within your tax year that ends with or within the common tax year that ends with or within your tax year.

The boycott information of each foreign corporation or partnership on whose behalf a member (other than you) of the controlled group is reporting as a U.S. shareholder or as a partner, for the tax year of the foreign corporation or the partnership that ends with or within such member's tax year that ends with or within the common tax year that ends with or within your tax year.

The effect of these reporting requirements is that the answers to the questions on lines 8 through 13 generally are identical for each member of the controlled group and should only be updated on a group basis once a year. The information is updated at the close of the common tax year, and is reported by each member of the group for its tax year that ends with or after the common tax year. If the tax years of all members, foreign corporations, and partnerships are the same as the common tax year, then all information is reported on a current basis.

If all tax years are different, then all or some of the information reported will reflect a time period that is different from the reporter's tax year.

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 election is made. Corporations A, B, and C report on the basis of a calendar year. Corporation D reports on the basis of a July 1–June 30 tax year. Corporation C owns 15% of Foreign Corporation X. Corporation X reports on the basis of an April 1–March 31 tax year. Corporations A, B, C, D, and X have operations in boycotting countries. The answers to the questions on lines 8 through 13 on the Forms 5713 filed by Corporations A, B, and C for their 2017 tax years will reflect the operations of Corporations A, B, and C for the 2017 tax year, the operations of Corporation D for the period July 1, 2016– June 30, 2017, and the operations of Corporation X for the period April 1, 2016– March 31, 2017. The answers to the questions on lines 8 through 13 on the Form 5713 filed by Corporation D for its tax year ending June 30, 2018, will be identical to those on Forms 5713 filed by Corporations A, B, and C for their tax years ending December 31, 2017. The answers on lines 8 through 13 on the Form 5713 filed by Corporation D for its tax year ending June 30, 2018, will not reflect any of Corporation D's operations for its July 1, 2017–June 30, 2018, tax year.