Instructions for Form 5713

Instructions for Form 5713

Department of the Treasury

Internal Revenue Service

(Rev. September 2018)

International Boycott Report

Section references are to the Internal Revenue

Code unless otherwise noted.

Future Developments

For the latest information about

developments related to Form 5713 and

its instructions, such as legislation

enacted after they were published, go to

IRS.gov/Form5713.

What’s New

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

instructions for line 6a.

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 receipt of boycott requests and

boycott agreements made.

Who Must File

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 following U.S. persons also must

file Form 5713.

A member of a controlled group (as

defined in section 993(a)(3)), a member of

which has operations.

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.

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.

Aug 10, 2018

Exceptions From Filing

Foreign person. A foreign person is not

required to file Form 5713 unless that

person:

1. Claims the benefits of the foreign

tax credit,

2. Owns stock in an interest charge

domestic international sales corporation

(IC-DISC),

3. Is a foreign sales corporation (FSC)

that has exempt foreign trade income, or

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.

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 member has no operations in or

related to a boycotting country (or with the

government, a company, or a national of a

boycotting country).

The member did not own stock, directly

or indirectly, in any corporation having

such operations.

The member did not receive any

boycott requests.

The member did not own stock, directly

or indirectly, of any corporation receiving a

request.

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.

Partners. A partner is not required to file

Form 5713 if:

Cat. No. 12040A

That partner has no boycott operations

that are independent of the partnership,

The partnership files Form 5713 with

Form 1065, and

The partnership did not cooperate with

or participate in an international boycott.

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.

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.

Foreign corporation with U.S. subsidiary 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.

The foreign corporation is not required

to file Form 5713 independent of its

relationship with the U.S. subsidiary or

sister corporation.

The U.S. subsidiary or sister

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.

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

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 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.

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.

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.

Penalties

Willful failure to file Form 5713 may result

in:

A $25,000 fine,

Imprisonment for no more than 1 year,

or

Both.

Tax Benefits That May Be

Lost

If you cooperate with or participate in an

international boycott, you may lose a

portion of the following.

The foreign tax credit (section 908(a)).

Deferral of taxation of earnings of a

CFC (section 952(a)(3)).

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).

Exclusion of extraterritorial income from

gross income (section 941(a)(5), as in

effect before its repeal).

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

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

specifically attributable to boycott

operations (Schedule B).

Figure the loss of tax benefits on

Schedule C. For more details, see the

instructions for these separate schedules.

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

identifiable taxes and income attributable

to boycott operations exclusively, then the

partnership is only required to complete

parts of Schedule A or parts of

Schedule B.

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.

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.

Form 1120-FSC, U.S. Income Tax

Return of a Foreign Sales Corporation.

Form 8873, Extraterritorial Income

Exclusion.

Definitions

Boycotting Countries

A boycotting country includes the

following.

Any country that is on the list

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

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

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.

However, see Exceptions From Filing,

earlier.

Boycott Request

A boycott request is any request to enter

into an agreement that would constitute

cooperation with or participation in an

international boycott.

Operations

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;

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

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services, whether or not related to the

activities above.

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.

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.

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

government, a company, or a national of a

boycotting country, or for use in

forwarding or transporting to a boycotting

country.

Specific Instructions

Address

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.

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.

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.”

Lines 1 Through 6

!

All line references are to 2018

forms unless otherwise noted.

CAUTION

Line 1. Individuals

Enter your adjusted gross income as

computed on Form 1040.

Instructions for Form 5713 (Rev. 9-2018)

Line 2c. Partnerships and

Corporations

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.

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).

Line 3a. Partnership's Total

Assets

Enter the total assets of the partnership

(Form 1065 and Form 1065-B, the amount

on the Schedule L, “Total assets” line,

column (d)).

Line 3b. Partnership's Ordinary

Income

Enter the partnership's ordinary income

(Form 1065, line 22, Ordinary business

income (loss)). For electing large

partnerships, enter the portion of taxable

income (Form 1065-B, amount on

“Taxable income (loss) from passive loss

limitation activities” line) that is attributable

to trade or business activities.

Line 4b. Common Tax Year

Election

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.

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

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

Instructions for Form 5713 (Rev. 9-2018)

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.

Form 1120S. On page 1, in the

Deductions area, Ordinary business

income (loss).

Line 4c(1). Corporation's Total

Assets

Line 6. Totals

Enter the amount of total assets from

Schedules L of the forms as follows.

Form 1120. Column (d).

Form 1120-F. Column (d).

Form 1120-FSC. Column (d).

Form 1120-IC-DISC (Rev. 11-2018).

Column (b).

Form 1120-L. Part I, column (b).

Form 1120-PC. Column (d).

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 4c(2). Corporation's

Taxable Income

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.

Form 1120. In the Deductions area on

page 1, Taxable income before net

operating loss deduction and special

deductions.

Form 1120-F. In the Deductions area of

Section II, Taxable income before NOL

deduction and special deductions.

Form 1120-FSC. In Part II of Schedule B,

Taxable income or (loss) before net

operating loss deduction and

dividends-received deduction.

Form 1120-IC-DISC (Rev. 11-2018). On

page 1, Taxable income before net

operating loss deduction and

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.”

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.”

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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 6a. Foreign tax credit. Enter on

line 6a the foreign tax credit before

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

category income, section 901(j) category

income, income re-sourced by treaty) from

Form 1118, Schedule B, Part III.

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 6c. Deferral of IC-DISC income.

Shareholders of an IC-DISC should figure

the deferral as follows:

Shareholder that is not a C

corporation. Enter on line 6c your pro

rata share of the section 995(b)(1)(F)(i)

amount (pro rata share of Form

1120-IC-DISC, Schedule J, Part I, line 8).

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).

Line 6d. FSC exempt foreign trade income. Enter on line 6d the total exempt

foreign trade income (the total of columns

(a) and (b) of Form 1120-FSC,

Schedule B, line 10).

Line 6e. Foreign trade income qualifying for extraterritorial income exclusion. Enter on line 6e your foreign trade

income that otherwise qualifies for the

extraterritorial income exclusion (Form

8873, line 49).

Lines 8 Through 13

Filers that are not members of a controlled 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,

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 corporations. 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.

Part I. Operations in or

Related to a Boycotting

Country

Line 8. Boycott of Israel

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.

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

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

parentheses, enter the name and EIN, if

available, of the foreign corporation having

the operation in or related to the listed

countries.

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

(4).

Column (5). IC-DISCs, enter the product

code from Form 1120-IC-DISC,

Schedule N, line 1a.

Line 9. Nonlisted Countries

Boycotting Israel

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.

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.

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.

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

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.

Part II. Requests for and

Acts of Participation in or

Cooperation With an

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.”

Columns (3) and (4). Enter in column (3)

the principal business activity code

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Instructions for Form 5713 (Rev. 9-2018)

Line 13b

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.

Column (2). Enter the identifying number

of the person receiving the request or

having the agreement.

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.

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.

Columns (7) and (9). Enter in column (7)

the code number listed in the following

chart that indicates the type of

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 (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

Code

Number

Type of Cooperation

or Participation Requested

or Agreed to

01

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.

02

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.

03

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.

04

Refrain from employing

individuals of a particular

nationality, race, or religion.

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.

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.

Form

Recordkeeping

Learning about the

law or the form

Preparing and sending the

form to the IRS

5713

22 hr., 0 min.

2 hr., 21 min.

4 hr., 1 min.

Sch. A (5713)

3 hr., 6 min.

12 min.

15 min.

Sch. B (5713)

3 hr., 21 min.

1 hr., 59 min.

2 hr., 7 min.

Sch. C (5713)

5 hr., 15 min.

1 hr., 47 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-

Principal Business Activity Codes

Principal Business Activity Codes For

Enterprise Classification

Agriculture, Forestry, Fishing

and Hunting

Crop Production

111100 Oilseed & Grain Farming

111210 Vegetable & Melon Farming

(including potatoes & yams)

111300 Fruit & Tree Nut Farming

111400 Greenhouse, Nursery, &

Floriculture Production

111900 Other Crop Farming (including

tobacco, cotton, sugarcane, hay,

peanut, sugar beet & all other

crop farming)

Animal Production

112111 Beef Cattle Ranching & Farming

112112 Cattle Feedlots

112120 Dairy Cattle & Milk Production

112210 Hog & Pig Farming

112300 Poultry & Egg Production

112400 Sheep & Goat Farming

112510 Aquaculture (including shellfish &

finfish farms & hatcheries)

112900 Other Animal Production

Forestry and Logging

113110 Timber Tract Operations

113210 Forest Nurseries & Gathering of

Forest Products

113310 Logging

Fishing, Hunting and Trapping

114110 Fishing

114210 Hunting & Trapping

Support Activities for Agriculture and

Forestry

115110 Support Activities for Crop

Production (including cotton

ginning, soil preparation,

planting, & cultivating)

115210 Support Activities for Animal

Production

115310 Support Activities For Forestry

Mining

211120

211130

212110

212200

212310

212320

212390

213110

Crude Petroleum Extraction

Natural Gas Extraction

Coal Mining

Metal Ore Mining

Stone Mining & Quarrying

Sand, Gravel, Clay, & Ceramic &

Refractory Minerals Mining &

Quarrying

Other Nonmetallic Mineral

Mining & Quarrying

Support Activities for Mining

Utilities

221100

221210

221300

221500

Electric Power Generation,

Transmission & Distribution

Natural Gas Distribution

Water, Sewage & Other Systems

Combination Gas & Electric

Construction

Construction of Buildings

236110 Residential Building Construction

236200 Nonresidential Building

Construction

Heavy and Civil Engineering

Construction

237100 Utility System Construction

237210 Land Subdivision

237310 Highway, Street, & Bridge

Construction

237990 Other Heavy & Civil Engineering

Construction

Specialty Trade Contractors

238100 Foundation, Structure, & Building

Exterior Contractors (including

framing carpentry, masonry,

glass, roofing, & siding)

238210 Electrical Contractors

238220 Plumbing, Heating, &

Air-Conditioning Contractors

238290 Other Building Equipment

Contractors

238300 Building Finishing Contractors

(including drywall, insulation,

painting, wallcovering, flooring,

tile, & finish carpentry)

238900

This list of principal business activities and their

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

Other Specialty Trade

Contractors (including site

preparation)

Manufacturing

Food Manufacturing

311110 Animal Food Mfg

311200 Grain & Oilseed Milling

311300 Sugar & Confectionery Product

Mfg

311400 Fruit & Vegetable Preserving &

Specialty Food Mfg

311500 Dairy Product Mfg

311610 Animal Slaughtering and

Processing

311710 Seafood Product Preparation &

Packaging

311800 Bakeries & Tortilla Mfg

311900 Other Food Mfg (including

coffee, tea, flavorings &

seasonings)

Beverage and Tobacco Product

Manufacturing

312110 Soft Drink & Ice Mfg

312120 Breweries

312130 Wineries

312140 Distilleries

312200 Tobacco Manufacturing

Textile Mills and Textile Product Mills

313000 Textile Mills

314000 Textile Product Mills

Apparel Manufacturing

315100 Apparel Knitting Mills

315210 Cut & Sew Apparel Contractors

315220 Men's & Boys' Cut & Sew

Apparel Mfg

315230 Women's & Girls' Cut & Sew

Apparel Mfg

315290 Other Cut & Sew Apparel Mfg

315990 Apparel Accessories & Other

Apparel Mfg

Leather and Allied Product

Manufacturing

316110 Leather & Hide Tanning &

Finishing

316210 Footwear Mfg (including rubber

& plastics)

316990 Other Leather & Allied Product

Mfg

Wood Product Manufacturing

321110 Sawmills & Wood Preservation

321210 Veneer, Plywood, & Engineered

Wood Product Mfg

321900 Other Wood Product Mfg

Paper Manufacturing

322100 Pulp, Paper, & Paperboard Mills

322200 Converted Paper Product Mfg

Printing and Related Support Activities

323100 Printing & Related Support

Activities

Petroleum and Coal Products

Manufacturing

324110 Petroleum Refineries (including

integrated)

324120 Asphalt Paving, Roofing, &

Saturated Materials Mfg

324190 Other Petroleum & Coal

Products Mfg

Chemical Manufacturing

325100 Basic Chemical Mfg

325200 Resin, Synthetic Rubber, &

Artificial & Synthetic Fibers &

Filaments Mfg

325300 Pesticide, Fertilizer, & Other

Agricultural Chemical Mfg

325410 Pharmaceutical & Medicine Mfg

325500 Paint, Coating, & Adhesive Mfg

325600 Soap, Cleaning Compound, &

Toilet Preparation Mfg

325900 Other Chemical Product &

Preparation Mfg

Plastics and Rubber Products

Manufacturing

326100 Plastics Product Mfg

326200 Rubber Product Mfg

Nonmetallic Mineral Product

Manufacturing

327100 Clay Product & Refractory Mfg

327210

327300

327400

327900

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.

Glass & Glass Product Mfg

Cement & Concrete Product Mfg

Lime & Gypsum Product Mfg

Other Nonmetallic Mineral

Product Mfg

Primary Metal Manufacturing

331110 Iron & Steel Mills & Ferroalloy

Mfg

331200 Steel Product Mfg from

Purchased Steel

331310 Alumina & Aluminum Production

& Processing

331400 Nonferrous Metal (except

Aluminum) Production &

Processing

331500 Foundries

Fabricated Metal Product

Manufacturing

332110 Forging & Stamping

332210 Cutlery & Handtool Mfg

332300 Architectural & Structural Metals

Mfg

332400 Boiler, Tank, & Shipping

Container Mfg

332510 Hardware Mfg

332610 Spring & Wire Product Mfg

332700 Machine Shops; Turned Product;

& Screw, Nut, & Bolt Mfg

332810 Coating, Engraving, Heat

Treating, & Allied Activities

332900 Other Fabricated Metal Product

Mfg

Machinery Manufacturing

333100 Agriculture, Construction, &

Mining Machinery Mfg

333200 Industrial Machinery Mfg

333310 Commercial & Service Industry

Machinery Mfg

333410 Ventilation, Heating,

Air-Conditioning, & Commercial

Refrigeration Equipment Mfg

333510 Metalworking Machinery Mfg

333610 Engine, Turbine & Power

Transmission Equipment Mfg

333900 Other General Purpose

Machinery Mfg

Computer and Electronic Product

Manufacturing

334110 Computer & Peripheral

Equipment Mfg

334200 Communications Equipment Mfg

334310 Audio & Video Equipment Mfg

334410 Semiconductor & Other

Electronic Component Mfg

334500 Navigational, Measuring,

Electromedical, & Control

Instruments Mfg

334610 Manufacturing & Reproducing

Magnetic & Optical Media

Electrical Equipment, Appliance, and

Component Manufacturing

335100 Electric Lighting Equipment Mfg

335200 Major Household Appliance Mfg

335310 Electrical Equipment Mfg

335900 Other Electrical Equipment &

Component Mfg

Transportation Equipment

Manufacturing

336100 Motor Vehicle Mfg

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

336990 Other Transportation Equipment

Mfg

Furniture and Related Product

Manufacturing

337000 Furniture & Related Product

Manufacturing

Miscellaneous Manufacturing

339110 Medical Equipment & Supplies

Mfg

339900 Other Miscellaneous

Manufacturing

-6-

Wholesale Trade

Merchant Wholesalers, Durable Goods

423100 Motor Vehicle & Motor Vehicle

Parts & Supplies

423200 Furniture & Home Furnishings

423300 Lumber & Other Construction

Materials

423400 Professional & Commercial

Equipment & Supplies

423500 Metal & Mineral (except

Petroleum)

423600 Electrical & Electronic Goods

423700 Hardware, & Plumbing & Heating

Equipment & Supplies

423800 Machinery, Equipment, &

Supplies

423910 Sporting & Recreational Goods &

Supplies

423920 Toy & Hobby Goods & Supplies

423930 Recyclable Materials

423940 Jewelry, Watch, Precious Stone,

& Precious Metals

423990 Other Miscellaneous Durable

Goods

Merchant Wholesalers, Nondurable

Goods

424100 Paper & Paper 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

424800 Beer, Wine, & Distilled Alcoholic

Beverages

424910 Farm Supplies

424920 Book, Periodical, & Newspapers

424930 Flower, Nursery Stock, & Florists'

Supplies

424940 Tobacco & Tobacco Products

424950 Paint, Varnish, & Supplies

424990 Other Miscellaneous Nondurable

Goods

Wholesale Electronic Markets and

Agents and Brokers

425110 Business to Business Electronic

Markets

425120 Wholesale Trade Agents &

Brokers

Retail Trade

Motor Vehicle and Parts Dealers

441110 New Car Dealers

441120 Used Car Dealers

441210 Recreational Vehicle Dealers

441221 Motorcycle Dealers

441222 Boat Dealers

441229 All Other Motor Vehicle Dealers

441300 Automotive Parts, Accessories,

& Tire Stores

Furniture and Home Furnishings Stores

442110 Furniture Stores

442210 Floor Covering Stores

442291 Window Treatment Stores

442299 All Other Home Furnishings

Stores

Electronics and Appliance Stores

443111 Household Appliance Stores

443112 Radio, Television, & Other

Electronics Stores

443120 Computer & Software Stores

443130 Camera & Photographic

Supplies Stores

Building Material and Garden

Equipment and Supplies Dealers

444110 Home Centers

444120 Paint & Wallpaper Stores

444130 Hardware Stores

444190 Other Building Material Dealers

444200 Lawn & Garden Equipment &

Supplies Stores

Food and Beverage Stores

445110 Supermarkets and Other

Grocery (except Convenience)

Stores

445120 Convenience Stores

Principal Business Activity Codes (Continued)

445210 Meat Markets

445220 Fish & Seafood Markets

445230 Fruit & Vegetable Markets

445291 Baked Goods Stores

445292 Confectionery & Nut Stores

445299 All Other Specialty Food Stores

445310 Beer, Wine, & Liquor Stores

Health and Personal Care Stores

446110 Pharmacies & Drug Stores

446120 Cosmetics, Beauty Supplies, &

Perfume Stores

446130 Optical Goods Stores

446190 Other Health & Personal Care

Stores

Gasoline Stations

447100 Gasoline Stations (including

convenience stores with gas)

Clothing and Clothing Accessories

Stores

448110 Men's Clothing Stores

448120 Women's Clothing Stores

448130 Children's & Infants' Clothing

Stores

448140 Family Clothing Stores

448150 Clothing Accessories Stores

448190 Other Clothing Stores

448210 Shoe Stores

448310 Jewelry Stores

448320 Luggage & Leather Goods

Stores

Sporting Goods, Hobby, Book, and

Music Stores

451110 Sporting Goods Stores

451120 Hobby, Toy, & Game Stores

451130 Sewing, Needlework, & Piece

Goods Stores

451140 Musical Instrument & Supplies

Stores

451211 Book Stores

451212 News Dealers & Newsstands

451220 Prerecorded Tape, Compact

Disc, & Record Stores

General Merchandise Stores

452200 Department Stores

452300 General Merchandise Stores,

incl. Warehouse Clubs and

Supercenters

Miscellaneous Store Retailers

453110 Florists

453210 Office Supplies & Stationery

Stores

453220 Gift, Novelty, & Souvenir Stores

453310 Used Merchandise Stores

453910 Pet & Pet Supplies Stores

453920 Art Dealers

453930 Manufactured (Mobile) Home

Dealers

453990 All Other Miscellaneous Store

Retailers (including tobacco,

candle, & trophy shops)

Nonstore Retailers

454110 Electronic Shopping &

Mail-Order Houses

454210 Vending Machine Operators

454311 Heating Oil Dealers

454312 Liquefied Petroleum Gas (Bottled

Gas) Dealers

454319 Other Fuel Dealers

454390 Other Direct Selling

Establishments (including

door-to-door retailing, frozen

food plan providers, party plan

merchandisers, & coffee-break

service providers)

Transportation and

Warehousing

Air, Rail, and Water Transportation

481000 Air Transportation

482110 Rail Transportation

483000 Water Transportation

Truck Transportation

484110 General Freight Trucking, Local

484120 General Freight Trucking,

Long-distance

484200 Specialized Freight Trucking

Transit and Ground Passenger

Transportation

485110 Urban Transit Systems

485210 Interurban & Rural Bus

Transportation

485310 Taxi Service

485320

485410

Limousine Service

School & Employee Bus

Transportation

485510 Charter Bus Industry

485990 Other Transit & Ground

Passenger Transportation

Pipeline Transportation

486000 Pipeline Transportation

Scenic & Sightseeing Transportation

487000 Scenic & Sightseeing

Transportation

Support Activities for Transportation

488100 Support Activities for Air

Transportation

488210 Support Activities for Rail

Transportation

488300 Support Activities for Water

Transportation

488410 Motor Vehicle Towing

488490 Other Support Activities for Road

Transportation

488510 Freight Transportation

Arrangement

488990 Other Support Activities for

Transportation

Couriers and Messengers

492110 Couriers

492210 Local Messengers & Local

Delivery

Warehousing and Storage

493100 Warehousing & Storage (except

lessors of miniwarehouses &

self-storage units)

Information

Publishing Industries (except Internet)

511110 Newspaper Publishers

511120 Periodical Publishers

511130 Book Publishers

511140 Directory & Mailing List

Publishers

511190 Other Publishers

511210 Software Publishers

Motion Picture and Sound Recording

Industries

512100 Motion Picture & Video Industries

(except video rental)

512200 Sound Recording Industries

Broadcasting (except Internet)

515100 Radio & Television Broadcasting

515210 Cable & Other Subscription

Programming

Telecommunications

517000 Telecommunications (including

paging, cellular, satellite, cable &

other program distribution,

resellers, & other

telecommunications) and

internet service providers

Data Processing Services

518210 Data Processing, Hosting, &

Related Services

Other Information Services

519100 Other Information Services

(including news syndicates &

libraries), internet publishing and

broadcasting

Finance and Insurance

Depository Credit Intermediation

522110 Commercial Banking

522120 Savings Institutions

522130 Credit Unions

522190 Other Depository Credit

Intermediation

Nondepository Credit Intermediation

522210 Credit Card Issuing

522220 Sales Financing

522291 Consumer Lending

522292 Real Estate Credit (including

mortgage bankers & originators)

522293 International Trade Financing

522294 Secondary Market Financing

522298 All Other Nondepository Credit

Intermediation

Activities Related to Credit

Intermediation

522300 Activities Related to Credit

Intermediation (including loan

brokers, check clearing, &

money transmitting)

Securities, Commodity Contracts, and

Other Financial Investments and

Related Activities

523110 Investment Banking & Securities

Dealing

523120 Securities Brokerage

523130 Commodity Contracts Dealing

523140 Commodity Contracts Brokerage

523210 Securities & Commodity

Exchanges

523900 Other Financial Investment

Activities (including portfolio

management & investment

advice)

Insurance Carriers and Related

Activities

524140 Direct Life, Health, & Medical

Insurance & Reinsurance

Carriers

524150 Direct Insurance & Reinsurance

(except Life, Health & Medical)

Carriers

524210 Insurance Agencies &

Brokerages

524290 Other Insurance Related

Activities (including third-party

administration of insurance and

pension funds)

Funds, Trusts, and Other Financial

Vehicles

525100 Insurance & Employee Benefit

Funds

525910 Open-End Investment Funds

(Form 1120-RIC)

525920 Trusts, Estates, & Agency

Accounts

525990 Other Financial Vehicles

(including closed-end investment

funds) including mortgage REITs

“Offices of Bank Holding Companies” and

“Offices of Other Holding Companies” are

located under Management of

Companies (Holding Companies), later.

Real Estate and Rental and

Leasing

Real Estate

531110 Lessors of Residential Buildings

& Dwellings (including equity

REITs)

531114 Cooperative Housing (including

equity REITs)

531120 Lessors of Nonresidential

Buildings (except

Miniwarehouses) (including

equity REITs)

531130 Lessors of Miniwarehouses &

Self-Storage Units (including

equity REITs)

531190 Lessors of Other Real Estate

Property (including equity REITs)

531210 Offices of Real Estate Agents &

Brokers

531310 Real Estate Property Managers

531320 Offices of Real Estate Appraisers

531390 Other Activities Related to Real

Estate

Rental and Leasing Services

532100 Automotive Equipment Rental &

Leasing

532210 Consumer Electronics &

Appliances Rental

532281 Formal Wear & Costume Rental

532282 Video Tape & Disc Rental

532283 Home Health Equipment Rental

532284 Recreational Goods Rental

532289 All Other Consumer Goods

Rental

532310 General Rental Centers

532400 Commercial & Industrial

Machinery & Equipment Rental &

Leasing

Lessors of Nonfinancial Intangible

Assets (except copyrighted works)

533110 Lessors of Nonfinancial

Intangible Assets (except

copyrighted works)

Professional, Scientific, and

Technical Services

Legal Services

541110 Offices of Lawyers

541190 Other Legal Services

Accounting, Tax Preparation,

Bookkeeping, and Payroll Services

541211 Offices of Certified Public

Accountants

-7-

541213 Tax Preparation Services

541214 Payroll Services

541219 Other Accounting Services

Architectural, Engineering, and Related

Services

541310 Architectural Services

541320 Landscape Architecture Services

541330 Engineering Services

541340 Drafting Services

541350 Building Inspection Services

541360 Geophysical Surveying &

Mapping Services

541370 Surveying & Mapping (except

Geophysical) Services

541380 Testing Laboratories

Specialized Design Services

541400 Specialized Design Services

(including interior, industrial,

graphic, & fashion design)

Computer Systems Design and Related

Services

541511 Custom Computer Programming

Services

541512 Computer Systems Design

Services

541513 Computer Facilities Management

Services

541519 Other Computer Related

Services

Other Professional, Scientific, and

Technical Services

541600 Management, Scientific, &

Technical Consulting Services

541700 Scientific Research &

Development Services

541800 Advertising & Related Services

541910 Marketing Research & Public

Opinion Polling

541920 Photographic Services

541930 Translation & Interpretation

Services

541940 Veterinary Services

541990 All Other Professional, Scientific,

& Technical Services

Management of Companies

(Holding Companies)

551111

551112

Offices of Bank Holding

Companies

Offices of Other Holding

Companies

Administrative and Support and

Waste Management and

Remediation Services

Administrative and Support Services

561110 Office Administrative Services

561210 Facilities Support Services

561300 Employment Services

561410 Document Preparation Services

561420 Telephone Call Centers

561430 Business Service Centers

(including private mail centers &

copy shops)

561440 Collection Agencies

561450 Credit Bureaus

561490 Other Business Support Services

(including repossession services,

court reporting, & stenotype

services)

561500 Travel Arrangement &

Reservation Services

561600 Investigation & Security Services

561710 Exterminating & Pest Control

Services

561720 Janitorial Services

561730 Landscaping Services

561740 Carpet & Upholstery Cleaning

Services

561790 Other Services to Buildings &

Dwellings

561900 Other Support Services

(including packaging & labeling

services, & convention & trade

show organizers)

Waste Management and Remediation

Services

562000 Waste Management &

Remediation Services

Educational Services

611000

Educational Services (including

schools, colleges, & universities)

Principal Business Activity Codes (Continued)

Health Care and Social

Assistance

Offices of Physicians and Dentists

621111 Offices of Physicians (except

mental health specialists)

621112 Offices of Physicians, Mental

Health Specialists

621210 Offices of Dentists

Offices of Other Health Practitioners

621310 Offices of Chiropractors

621320 Offices of Optometrists

621330 Offices of Mental Health

Practitioners (except Physicians)

621340 Offices of Physical, Occupational

& Speech Therapists, &

Audiologists

621391 Offices of Podiatrists

621399 Offices of All Other

Miscellaneous Health

Practitioners

Outpatient Care Centers

621410 Family Planning Centers

621420 Outpatient Mental Health &

Substance Abuse Centers

621491 HMO Medical Centers

621492 Kidney Dialysis Centers

621493 Freestanding Ambulatory

Surgical & Emergency Centers

621498 All Other Outpatient Care

Centers

Medical and Diagnostic Laboratories

621510 Medical & Diagnostic

Laboratories

Home Health Care Services

621610 Home Health Care Services

Other Ambulatory Health Care Services

621900 Other Ambulatory Health Care

Services (including ambulance

services & blood & organ banks)

Hospitals

622000 Hospitals

Nursing and Residential Care Facilities

623000 Nursing & Residential Care

Facilities

Social Assistance

624100 Individual & Family Services

624200 Community Food & Housing, &

Emergency & Other Relief

Services

624310 Vocational Rehabilitation

Services

624410 Child Day Care Services

Arts, Entertainment, and

Recreation

Performing Arts, Spectator Sports, and

Related Industries

711100 Performing Arts Companies

711210 Spectator Sports (including

sports clubs & racetracks)

711300 Promoters of Performing Arts,

Sports, & Similar Events

711410 Agents & Managers for Artists,

Athletes, Entertainers, & Other

Public Figures

711510 Independent Artists, Writers, &

Performers

Museums, Historical Sites, and Similar

Institutions

712100 Museums, Historical Sites, &

Similar Institutions

Amusement, Gambling, and Recreation

Industries

713100 Amusement Parks & Arcades

713200 Gambling Industries

713900 Other Amusement & Recreation

Industries (including golf

courses, skiing facilities,

marinas, fitness centers, &

bowling centers)

Accommodation and Food

Services

Accommodation

721110 Hotels (except Casino Hotels) &

Motels

721120 Casino Hotels

721191 Bed & Breakfast Inns

721199 All Other Traveler

Accommodation

721210 RV (Recreational Vehicle) Parks

& Recreational Camps

721310 Rooming & Boarding Houses,

Dormitories, & Workers' Camps

Food Services and Drinking Places

722110 Full-Service Restaurants

722210 Limited-Service Eating Places

722300 Special Food Services (including

food service contractors &

caterers)

722410 Drinking Places (Alcoholic

Beverages)

Other Services

Repair and Maintenance

811110 Automotive Mechanical &

Electrical Repair & Maintenance

811120 Automotive Body, Paint, Interior,

& Glass Repair

811190 Other Automotive Repair &

Maintenance (including oil

change & lubrication shops & car

washes)

811210 Electronic & Precision

Equipment Repair &

Maintenance

811310 Commercial & Industrial

Machinery & Equipment (except

Automotive & Electronic) Repair

& Maintenance

-8-

811410

Home & Garden Equipment &

Appliance Repair & Maintenance

Reupholstery & Furniture Repair

Footwear & Leather Goods

Repair

811490 Other Personal & Household

Goods Repair & Maintenance

Personal and Laundry Services

812111 Barber Shops

812112 Beauty Salons

812113 Nail Salons

812190 Other Personal Care Services

(including diet & weight reducing

centers)

812210 Funeral Homes & Funeral

Services

812220 Cemeteries & Crematories

812310 Coin-Operated Laundries &

Drycleaners

812320 Drycleaning & Laundry Services

(except Coin-Operated)

812330 Linen & Uniform Supply

812910 Pet Care (except Veterinary)

Services

812920 Photofinishing

812930 Parking Lots & Garages

812990 All Other Personal Services

Religious, Grantmaking, Civic,

Professional, and Similar Organizations

813000 Religious, Grantmaking, Civic,

Professional, & Similar

Organizations (including

condominium and homeowners

associations)

811420

811430