What are International Boycott Reports? International Boycott Reports are required of U.S. taxpayers to report operations in, with, or related to, countries participating in boycotts not sanctioned by the U.S. government. Per Internal Revenue Code section 999(a), taxpayers report these operations on Form 5713, International Boycott Report, filed annually with their Federal income tax returns. Congress enacted the antiboycott laws in the 1970’s in response to the Arab league’s boycott of Israel. Covered operations include any business or commercial transactions, even if they do not generate income. Although Congress intended these laws to dissuade boycotts of Israel, they cover any boycott not sanctioned by the United States. For information about selected terms and concepts and a description of the data sources and limitations please visit International Boycott Report Study Metadata. Statistical tables The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed. International Boycott Reports: Number of Persons Receiving Requests, Number of Requests Received, and Number of Agreements Shown by boycotting country. International Boycott Reports: Lost Tax Benefits Due to Boycott Participation Shown by method of computation. SOI Bulletin articles The following are available as PDF files. A free Adobe® reader is available for download, if needed. International Boycott Reports 2010-2009 PDF 2008-2007 PDF 2006-2005 PDF 2004-2003 PDF 2002-2001 PDF 2000-1999 PDF 1998-1997 PDF 1998 Revisions PDF 1995 PDF Statistics of Income Studies of International Income and Taxes
