U.S. Individual Income Tax Return Forms

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.

Sch. B (5713)

3 hr., 21 min.

1 hr., 59 min.

12 min.

2 hr., 7 min.

15 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