If you agree to participate in, or cooperate with, an international boycott, you must file Form 5713, International Boycott Report, and attach all supporting schedules. On Form 1116, the amount of the taxes available to claim the credit must be reduced by the taxes allocated to the boycott activities. If the amount of taxes related to the boycott operations is figured separately, enter the amount.
If the amount of taxes related to the boycott operations is not figured separately, complete Form 5713, and enter the result on Form 1116, line 32 .
Refer to Form 1116 Instructions for more information.