Principal Business or Professional Activity Codes for Schedule C (Form 1040 or 1040-SR)

Codes for the Principal Business or Professional Activity classify sole proprietorships by the type of activity they are engaged in to facilitate the administration of the Internal Revenue Code. These six-digit codes are based on the North American Industry Classification System (NAICS).

Select the category that best describes your primary business activity (for example, Real Estate). Then select the activity that best identifies the principal source of your sales or receipts (for example, real estate agent). Now find the six-digit code assigned to this activity (for example, 531210, the code for offices of real estate agents and brokers) and enter it on Schedule C, line B.Note. If your principal source of income is from farming activities, you should file Schedule F.

If you are looking for  List of IRS Principal Business Activity Codes – Use in Form 1065 U.S. Return of Partnership Income click here

If you are looking for Principal Business Activity Codes for Form 1120-S click here.

Accommodation, Food Services, & Drinking Places

 

Accommodation

721310 – Rooming & boarding houses, dormitories, & workers’ camps

721210 – RV (recreational vehicle) parks & recreational camps

721100 – Traveler accommodation (including hotels, motels, & bed & breakfast inns)

 

Food Services & Drinking Places

722514 – Cafeterias & buffets

722410 – Drinking places (alcoholic beverages)

722511 – Full-service restaurants

722513 – Limited-service restaurants

722515 – Snack & non-alcoholic beverage bars

722300 – Special food services (including food service contractors & caterers)

 

Administrative & Support and Waste Management & Remediation Services

 

Administrative & Support Services

561430 – Business service centers (including private mail centers & copy shops)

561740 – Carpet & upholstery cleaning services

561440 – Collection agencies

561450 – Credit bureaus

561410 – Document preparation services

561300 – Employment services

561710 – Exterminating & pest control services

561210 – Facilities support (management) services

561600 – Investigation & security services

561720 – Janitorial services

561730 – Landscaping services

561110 – Office administrative services

561420 – Telephone call centers (including telephone answering services & telemarketing bureaus)

561500 – Travel arrangement & reservation services

561490 – Other business support services (including repossession services, court reporting, & stenotype services)

561790 – Other services to buildings & dwellings

561900 – Other support services (including packaging & labeling services, & convention & trade show organizers)

 

Waste Management & Remediation Services

562000 – Waste management & remediation services

 

Agriculture, Forestry, Hunting, & Fishing

112900 – Animal production (including breeding of cats and dogs)

114110 – Fishing

113000 – Forestry & logging (including forest nurseries & timber tracts)

114210 – Hunting & trapping

 

Support Activities for Agriculture & Forestry

115210 – Support activities for animal production (including farriers)

115110 – Support activities for crop production (including cotton ginning, soil preparation, planting, & cultivating)

115310 – Support activities for forestry

 

Arts, Entertainment, & Recreation

 

Amusement, Gambling, & Recreation Industries

713100 – Amusement parks & arcades

713200 – Gambling industries

713900 – Other amusement & recreation services (including golf courses, skiing facilities, marinas, fitness centers, bowling centers, skating rinks, miniature golf courses)

 

Museums, Historical Sites, & Similar Institutions

712100 – Museums, historical sites, & similar institutions

 

Performing Arts, Spectator Sports, & Related Industries

711410 – Agents & managers for artists, athletes, entertainers, & other public figures

711510 – Independent artists, writers, & performers

711100 – Performing arts companies

711300 – Promoters of performing arts, sports, & similar events

711210 – Spectator sports (including professional sports clubs & racetrack operations)

 

Construction of Buildings

236200 – Nonresidential building construction

236100 – Residential building construction

 

Heavy and Civil Engineering Construction

237310 – Highway, street, & bridge construction

237210 – Land subdivision

237100 – Utility system construction

237990 – Other heavy & civil engineering construction

 

Specialty Trade Contractors

238310 – Drywall & insulation contractors

238210 – Electrical contractors

238350 – Finish carpentry contractors

238330 – Flooring contractors

238130 – Framing carpentry contractors

238150 – Glass & glazing contractors

238140 – Masonry contractors

238320 – Painting & wall covering contractors

238220 – Plumbing, heating & air- conditioning contractors

238110 – Poured concrete foundation & structure contractors

238160 – Roofing contractors

238170 – Siding contractors

238910 – Site preparation contractors

238120 – Structural steel & precast concrete construction contractors

238340 – Tile & terrazzo contractors

238290 – Other building equipment contractors

238390 – Other building finishing contractors

238190 – Other foundation, structure, & building exterior contractors

238990 – All other specialty trade contractors

 

Educational Services

611000 – Educational services (including schools, colleges, & universities)

 

Finance & Insurance

 

Credit Intermediation & Related Activities

522100 – Depository credit intermediation (including commercial banking, savings institutions, & credit unions)

522200 – Nondepository credit intermediation (including sales financing & consumer lending)

522300 – Activities related to credit intermediation (including loan brokers)

 

Insurance Agents, Brokers, & Related Activities

524210 – Insurance agencies & brokerages

524290 – Other insurance related activities

 

Securities, Commodity Contracts, & Other Financial Investments & Related Activities

523140 – Commodity contracts brokers

523130 – Commodity contracts dealers

523110 – Investment bankers & securities dealers

523210 – Securities & commodity exchanges

523120 – Securities brokers

523900 – Other financial investment activities (including investment advice)

 

Health Care & Social Assistance

 

Ambulatory Health Care Services

621610 – Home health care services

621510 – Medical & diagnostic laboratories

621310 – Offices of chiropractors

621210 – Offices of dentists

621330 – Offices of mental health practitioners (except physicians)

621320 – Offices of optometrists

621340 – Offices of physical, occupational & speech therapists, & audiologists

621111 – Offices of physicians (except mental health specialists)

621112 – Offices of physicians, mental health specialists

621391 – Offices of podiatrists

621399 – Offices of all other miscellaneous health practitioners

621400 – Outpatient care centers

621900 – Other ambulatory health care services (including ambulance services, blood, & organ banks)

 

Hospitals

622000 – Hospitals

 

Nursing & Residential Care Facilities

623000 – Nursing & residential care facilities

 

Social Assistance

624410 – Child day care services

624200 – Community food & housing, & emergency & other relief services

624100 – Individual & family services

624310 – Vocational rehabilitation services

 

Information

511000 – Publishing industries (except Internet)

 

Broadcasting (except Internet) & Telecommunications

515000 – Broadcasting (except Internet)

517000 – Telecommunications & Internet service providers

 

Data Processing Services

518210 – Data processing, hosting, & related services

519100 – Other information services (including news syndicates & libraries, Internet publishing & broadcasting)

 

Motion Picture & Sound Recording

512100 – Motion picture & video industries (except video rental)

512200 – Sound recording industries

 

Manufacturing

315000 – Apparel mfg.

312000 – Beverage & tobacco product mfg.

334000 – Computer & electronic product mfg.

335000 – Electrical equipment, appliance, & component mfg.

332000 – Fabricated metal product mfg.

337000 – Furniture & related product mfg.

333000 – Machinery mfg.

339110 – Medical equipment & supplies mfg.

322000 – Paper mfg.

324100 – Petroleum & coal products mfg.

326000 – Plastics & rubber products mfg.

331000 – Primary metal mfg.

323100 – Printing & related support activities

313000 – Textile mills

314000 – Textile product mills

336000 – Transportation equipment mfg.

321000 – Wood product mfg.

339900 – Other miscellaneous mfg.

 

Chemical Manufacturing

325100 – Basic chemical mfg.

325500 – Paint, coating, & adhesive mfg.

325300 – Pesticide, fertilizer, & other agricultural chemical mfg.

325410 – Pharmaceutical & medicine mfg.

325200 – Resin, synthetic rubber, & artificial & synthetic fibers & filaments mfg.

325600 – Soap, cleaning compound, & toilet preparation mfg.

325900 – Other chemical product & preparation mfg.

 

Food Manufacturing

311110 – Animal food mfg.

311800 – Bakeries, tortilla, & dry pasta mfg.

311500 – Dairy product mfg.

311400 – Fruit & vegetable preserving & speciality food mfg.

311200 – Grain & oilseed milling

311610 – Animal slaughtering & processing

311710 – Seafood product preparation & packaging

311300 – Sugar & confectionery product mfg.

311900 – Other food mfg. (including coffee, tea, flavorings, & seasonings)

 

Leather & Allied Product Manufacturing

316210 – Footwear mfg. (including leather, rubber, & plastics)

316110 – Leather & hide tanning & finishing

316990 – Other leather & allied product mfg.

 

Nonmetallic Mineral Product Manufacturing

327300 – Cement & concrete product mfg.

327100 – Clay product & refractory mfg.

327210 – Glass & glass product mfg.

327400 – Lime & gypsum product mfg.

327900 – Other nonmetallic mineral product mfg.

 

Mining

212110 – Coal mining

211120 – Crude petroleum extraction

212200 – Metal ore mining

211130 – Natural gas extraction

212300 – Nonmetallic mineral mining & quarrying

213110 – Support activities for mining

 

Other Services

 

Personal & Laundry Services

812111 – Barber shops

812112 – Beauty salons

812220 – Cemeteries & crematories

812310 – Coin-operated laundries & drycleaners

812320 – Drycleaning & laundry services (except coin-operated) (including laundry & drycleaning drop-off & pickup sites)

812210 – Funeral homes & funeral services

812330 – Linen & uniform supply

812113 – Nail salons

812930 – Parking lots & garages

812910 – Pet care (except veterinary) services

812920 – Photofinishing

812190 – Other personal care services (including diet & weight reducing centers)

812990 – All other personal services

 

Repair & Maintenance

811120 – Automotive body, paint, interior, & glass repair

811110 – Automotive mechanical & electrical repair & maintenance

811190 – Other automotive repair & maintenance (including oil change & lubrication shops & car washes)

811310 – Commercial & industrial machinery & equipment (except automotive & electronic) repair & maintenance

811210 – Electronic & precision equipment repair & maintenance

811430 – Footwear & leather goods repair

811410 – Home & garden equipment & appliance repair & maintenance

811420 – Reupholstery & furniture repair

811490 – Other personal & household goods repair & maintenance

 

Professional, Scientific, & Technical Services

541100 – Legal services

541211 – Offices of certified public accountants

541214 – Payroll services

541213 – Tax preparation services

541219 – Other accounting services

 

Architectural, Engineering, & Related Services

541310 – Architectural services

541350 – Building inspection services

541340 – Drafting services

541330 – Engineering services

541360 – Geophysical surveying & mapping services

541320 – Landscape architecture services

541370 – Surveying & mapping (except geophysical) services

541380 – Testing laboratories

 

Computer Systems Design & Related Services

541510 – Computer systems design & related services

 

Specialized Design Services

541400 – Specialized design services (including interior, industrial, graphic, & fashion design)

 

Other Professional, Scientific, & Technical Services

541800 – Advertising & related services

541600 – Management, scientific, & technical consulting services

541910 – Market research & public opinion polling

541920 – Photographic services

541700 – Scientific research & development services

541930 – Translation & interpretation services

541940 – Veterinary services

541990 – All other professional, scientific, & technical services

 

Real Estate & Rental & Leasing

 

Real Estate

531100 – Lessors of real estate (including miniwarehouses & self-storage units)

531210 – Offices of real estate agents & brokers

531320 – Offices of real estate appraisers

531310 – Real estate property managers

531390 – Other activities related to real estate

 

Rental & Leasing Services

532100 – Automotive equipment rental & leasing

532400 – Commercial & industrial machinery & equipment rental & leasing

532210 – Consumer electronics & appliances rental

532281 – Formal wear & costume rental

532310 – General rental centers

532283 – Home health equipment rental

532284 – Recreational goods rental

532282 – Video tape & disc rental

532289 – Other consumer goods rental

 

Religious, Grantmaking, Civic, Professional, & Similar Organizations

813000 – Religious, grantmaking, civic, professional, & similar organizations

 

Retail Trade

 

Building Material & Garden Equipment & Supplies Dealers

444130 – Hardware stores

444110 – Home centers

444200 – Lawn & garden equipment & supplies stores

444120 – Paint & wallpaper stores

444190 – Other building materials dealers

 

Clothing & Accessories Stores

448130 – Children’s & infants’ clothing stores

448150 – Clothing accessories stores

448140 – Family clothing stores

448310 – Jewelry stores

448320 – Luggage & leather goods stores

448110 – Men’s clothing stores

448210 – Shoe stores

448120 – Women’s clothing stores

448190 – Other clothing stores

 

Electronic & Appliance Stores

443142 – Electronics stores (including audio, video, computer, & camera stores)

443141 – Household appliance stores

 

Food & Beverage Stores

445310 – Beer, wine, & liquor stores

445220 – Fish & seafood markets

445230 – Fruit & vegetable markets

445100 – Grocery stores (including supermarkets & convenience stores without gas)

445210 – Meat markets

445290 – Other specialty food stores

 

Furniture & Home Furnishing Stores

442110 – Furniture stores

442200 – Home furnishings stores

 

Gasoline Stations

447100 – Gasoline stations (including convenience stores with gas)

 

General Merchandise Stores

452000 – General merchandise stores

 

Health & Personal Care Stores

446120 – Cosmetics, beauty supplies, & perfume stores

446130 – Optical goods stores

446110 – Pharmacies & drug stores

446190 – Other health & personal care stores

 

Motor Vehicle & Parts Dealers

441300 – Automotive parts, accessories, & tire stores

441222 – Boat dealers

441228 – Motorcycle, ATV, & all other motor vehicle dealers

441110 – New car dealers

441210 – Recreational vehicle dealers (including motor home & travel trailer dealers)

441120 – Used car dealers

 

Sporting Goods, Hobby, Book, & Music Stores

451211 – Book stores

451120 – Hobby, toy, & game stores

451140 – Musical instrument & supplies stores

451212 – News dealers & newsstands

451130 – Sewing, needlework, & piece goods stores

451110 – Sporting goods stores

 

Miscellaneous Store Retailers

453920 – Art dealers

453110 – Florists

453220 – Gift, novelty, & souvenir stores

453930 – Manufactured (mobile) home dealers

453210 – Office supplies & stationery stores

453910 – Pet & pet supplies stores

453310 – Used merchandise stores

453990 – All other miscellaneous store retailers (including tobacco, candle, & trophy shops)

 

Nonstore Retailers

454110 – Electronic shopping and mail-order houses

454310 – Fuel dealers (including heating oil & liquefied petroleum)

454210 – Vending machine operators

454390 – Other direct selling establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers)

 

Transportation & Warehousing

481000 – Air transportation

485510 – Charter bus industry

484110 – General freight trucking, local

484120 – General freight trucking, long distance

485210 – Interurban & rural bus transportation

486000 – Pipeline transportation

482110 – Rail transportation

487000 – Scenic & sightseeing transportation

485410 – School & employee bus transportation

484200 – Specialized freight trucking (including household moving vans)

485300 – Taxi, limousine, & ridesharing service

485110 – Urban transit systems

483000 – Water transportation

485990 – Other transit & ground passenger transportation

488000 – Support activities for transportation (including motor vehicle towing)

 

Couriers & Messengers

492000 – Couriers & messengers

 

Warehousing & Storage Facilities

493100 – Warehousing & storage (except leases of miniwarehouses & self-storage units)

 

Utilities

221000 – Utilities

 

Wholesale Trade

 

Merchant Wholesalers, Durable Goods

423200 – Furniture & home furnishing

423700 – Hardware, & plumbing & heating equipment & supplies

423600 – Household appliances & electrical & electronic goods

423940 – Jewelry, watch, precious stone, & precious metals

423300 – Lumber & other construction materials

423800 – Machinery, equipment, & supplies

423500 – Metal & mineral (except petroleum)

423100 – Motor vehicle & motor vehicle parts & supplies

423400 – Professional & commercial equipment & supplies

423930 – Recyclable materials

423910 – Sporting & recreational goods & supplies

423920 – Toy & hobby goods & supplies

423990 – Other miscellaneous durable goods

 

Merchant Wholesalers, Nondurable Goods

424300 – Apparel, piece goods, & notions

424800 – Beer, wine, & distilled alcoholic beverage

424920 – Books, periodicals, & newspapers

424600 – Chemical & allied products

424210 – Drugs & druggists’ sundries

424500 – Farm product raw materials

424910 – Farm supplies

424930 – Flower, nursery stock, & florists’ supplies

424400 – Grocery & related products

424950 – Paint, varnish, & supplies

424100 – Paper & paper products

424700 – Petroleum & petroleum products

424940 – Tobacco & tobacco products

424990 – Other miscellaneous nondurable goods

 

Wholesale Electronic Markets and Agents & Brokers

425110 – Business to business electronic markets

425120 – Wholesale trade agents & brokers

 

999999Unclassified establishments (unable to classify)

 

IRS Instructions