Enter your adjusted gross income (from Form 1040, line 33).

Enter your principal business activity code number and description from the list beginning on page 5. 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.

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 (line 1a of Form 1120-IC-DISC, Schedule N).

Enter the total assets of the partnership (Form 1065 and Form 1065-B, line 14, column (d) of Schedule L).

Enter the partnership's ordinary income (Form 1065, page 1, line 22). For electing large partnerships, enter the portion of taxable income (Form 1065-B, page 1, line 25) that is attributable to trade or business activities.

The common tax year of a controlled group is generally the tax year of the common parent. The members of the controlled group may, 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 may 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 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.

Enter the amount of total assets as follows.

Enter the amount of taxable income before net operating loss and special deductions as follows.

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 operations, requests, participation, or cooperation, and the boycott operations, requests, participation, or cooperation of:

  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 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.

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.

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.

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.

If you receive a substantial number of similar requests, you may attach a copy of one of these requests and a statement showing the number and nature of all other similar requests received.

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 may 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.

Check “Yes” for any requests 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 on page 1. Also see Unsolicited invitation to bid on page 1. If no requests were received and no agreements were entered into or were not in effect, enter “No.”

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.