IRS Principal Business Activity Codes List (Form 1065 Business Activity Codes -U.S. Return of Partnership Income)
The IRS principal business activity codes are used to identify the main type of business activity reported on a federal tax return. These codes are commonly used when completing Form 1065, U.S. Return of Partnership Income.
IRS Principal Business Activity Codes List
The IRS principal business activity codes list is used to identify the main type of business activity reported on Form 1065, U.S. Return of Partnership Income. Taxpayers should select the code that best matches the partnership’s primary business activity.
Codes for Principal Business Activity and Principal Product or Service
Principal Business Activity Codes are based on the North American Industry Classification System. They classify an enterprise by the type of activity. List of activities and codes determine from which activity the business derives the largest percentage of its “total receipts.” Also known as IRS Business Codes.
Enter the six-digit code on page 1, item C. Also enter the business activity in item A and a brief description of the principal product or service of the business in item B.
If you are looking for Principal Business or Professional Activity Codes for Schedule C (Form 1040) click here.
If you are looking for Principal Business Activity Codes for Form 1120-S click here.
Agriculture, Forestry, Fishing and Hunting
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)
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
113110 – Timber Tract Operations
113210 – Forest Nurseries & Gathering of Forest Products
113310 – Logging
211120 – Crude Petroleum Extraction
211130 – Natural Gas Extraction
212110 – Coal Mining
212200 – Metal Ore Mining
212310 – Stone Mining & Quarrying
212320 – Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying
212390 – Other Nonmetallic Mineral Mining & Quarrying
213110 – Support Activities for Mining
221100 – Electric Power Generation, Transmission, & Distribution
221210 – Natural Gas Distribution
221300 – Water, Sewage & Other Systems
221500 – Combination Gas & Electric
236110 – Residential Building Construction
236200 – Nonresidential Building Construction
237100 – Utility System Construction
237210 – Land Subdivision
237310 – Highway, Street, & Bridge Construction
237990 – Other Heavy & Civil Engineering Construction
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 – Other Specialty Trade Contractors (including site preparation)
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 & Processing
311710 – Seafood Product Preparation & Packaging
311800 – Bakeries, Tortilla & Dry Pasta Mfg
311900 – Other Food Mfg (including coffee, tea, flavorings & seasonings)
312110 – Soft Drink & Ice Mfg
312120 – Breweries
312130 – Wineries
312140 – Distilleries
312200 – Tobacco Manufacturing
315100 – Apparel Knitting Mills
315210 – Cut & Sew Apparel Contractors
315250 – Cut & Sew Apparel Mfg (except Contractors)
315990 – Apparel Accessories & Other Apparel Mfg
316110 – Leather & Hide Tanning & Finishing
316210 – Footwear Mfg (including rubber & plastics)
316990 – Other Leather & Allied Product Mfg
321110 – Sawmills & Wood Preservation
321210 – Veneer, Plywood, & Engineered Wood Product Mfg
321900 – Other Wood Product Mfg
324110 – Petroleum Refineries (including integrated)
324120 – Asphalt Paving, Roofing, & Saturated Materials Mfg
324190 – Other Petroleum & Coal Products Mfg
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
326100 – Plastics Product Mfg
326200 – Rubber Product Mfg
327100 – Clay Product & Refractory Mfg
327210 – Glass & Glass Product Mfg
327300 – Cement & Concrete Product Mfg
327400 – Lime & Gypsum Product Mfg
327900 – Other Nonmetallic Mineral Product Mfg
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
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
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
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
335100 – Electric Lighting Equipment Mfg
335200 – Household Appliance Mfg
335310 – Electrical Equipment Mfg
335900 – Other Electrical Equipment & Component Mfg
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
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 – Household Appliances & 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
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 Products & Electronic Cigarettes
424950 – Paint, Varnish, & Supplies
424990 – Other Miscellaneous Nondurable Goods
441110 – New Car Dealers
441120 – Used Car Dealers
441210 – Recreational Vehicle Dealers
441222 – Boat Dealers
441227 – Motorcycle, ATV, & All Other Motor Vehicle Dealers
441300 – Automotive Parts, Accessories, & Tire Retailers
444110 – Home Centers
444120 – Paint & Wallpaper Retailers
444140 – Hardware Retailers
444180 – Other Building Material Dealers
444200 – Lawn & Garden Equipment & Supplies Retailers
445110 – Supermarkets & Other Grocery Retailers (except Convenience)
445131 – Convenience Retailers
445132 – Vending Machine Operators
445230 – Fruit & Vegetable Retailers
445240 – Meat Retailers
445250 – Fish & Seafood Retailers
445291 – Baked Goods Retailers
445292 – Confectionery & Nut Retailers
445298 – All Other Specialty Food Retailers
445320 – Beer, Wine, & Liquor Retailers
449110 – Furniture Retailers
449121 – Floor Covering Retailers
449122 – Window Treatment Retailers
449129 – All Other Home Furnishings Retailers
449210 – Electronics & Appliance Retailers (including computers)
455110 – Department Stores
455210 – Warehouse Clubs, Supercenters, & Other General Merch. Retailers
456110 – Pharmacies & Drug Retailers
456120 – Cosmetics, Beauty Supplies, & Perfume Retailers
456130 – Optical Goods Retailers
456190 – Other Health & Personal Care Retailers
457100 – Gasoline Stations (including convenience stores with gas)
457210 – Fuel Dealers (including Heating oil & Liquefied Petroleum)
458110 – Clothing & Clothing Accessories Retailers
458210 – Shoe Retailers
458310 – Jewelry Retailers
458320 – Luggage & Leather Goods Retailers
459110 – Sporting Goods Retailers
459120 – Hobby, Toy, & Game Retailers
459130 – Sewing, Needlework, & Piece Goods Retailers
459140 – Musical Instrument & Supplies Retailers
459210 – Book Retailers & News Dealers (including newsstands)
459310 – Florists
459410 – Office Supplies & Stationery Retailers
459420 – Gift, Novelty, & Souvenir Retailers
459510 – Used Merchandise Retailers
459910 – Pet & Pet Supplies Retailers
459920 – Art Dealers
459930 – Manufactured (Mobile) Home Dealers
459990 – All Other Miscellaneous Retailers (including tobacco, candle, & trophy retailers)
– Nonstore retailers sell all types of merchandise using such methods as Internet, mail-order catalogs, interactive television, or direct sales. These types of Retailers should select the PBA associated with their primary line of products sold. For example, establishments primarily selling prescription and non-prescription drugs, select PBA code 456110 Pharmacies & Drug Retailers.
481000 – Air Transportation
482110 – Rail Transportation
483000 – Water Transportation
484110 – General Freight Trucking, Local
484120 – General Freight Trucking, Long-distance
484200 – Specialized Freight Trucking
485110 – Urban Transit Systems
485210 – Interurban & Rural Bus Transportation
485310 – Taxi and Ridesharing Services
485320 – Limousine Service
485410 – School & Employee Bus Transportation
485510 – Charter Bus Industry
485990 – Other Transit & Ground Passenger 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
492110 – Couriers & Express Delivery Services
492210 – Local Messengers & Local Delivery
512100 – Motion Picture & Video Industries (except video rental)
512200 – Sound Recording Industries
513110 – Newspaper Publishers
513120 – Periodical Publishers
513130 – Book Publishers
513140 – Directory & Mailing List Publishers
513190 – Other Publishers
513210 – Software Publishers
516100 – Radio & Television Broadcasting Stations
516210 – Media Streaming, Social Networks, & Other Content Providers
517000 – Telecommunications (including Wired, Wireless, Satellite, Cable & Other Program Distribution, Resellers, Agents, Other Telecommunications, & Internet Service Providers)
522110 – Commercial Banking
522130 – Credit Unions
522180 – Savings Institutions & Other Depository Credit Intermediation
522210 – Credit Card Issuing
522220 – Sales Financing
522291 – Consumer Lending
522292 – Real Estate Credit (including mortgage bankers & originators)
522299 – Intl, Secondary Market, & Other Nondepos. Credit Intermediation
522300 – Activities Related to Credit Intermediation (including loan brokers, check clearing, & money transmitting)
523150 – Investment Banking & Securities Intermediation
523160 – Commodity Contracts Intermediation
523210 – Securities & Commodity Exchanges
523900 – Other Financial Investment Activities (including portfolio management & investment advice)
524110 – Direct Life, Health, & Medical Insurance Carriers
524120 – Direct Insurance (except Life, Health, & Medical) Carriers
524210 – Insurance Agencies & Brokerages
524290 – Other Insurance Related Activities (including third-party administration of insurance & pension funds)
531110 – Lessors of Residential Buildings & Dwellings (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
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
541211 – Offices of Certified Public Accountants
541213 – Tax Preparation Services
541214 – Payroll Services
541219 – Other Accounting 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 & Services
541400 – Specialized Design Services (including interior, industrial, graphic, & fashion design)
541511 – Custom Computer Programming Services
541512 – Computer Systems Design Services
541513 – Computer Facilities Management Services
541519 – Other Computer Related Services
541600 – Management, Scientific, & Technical Consulting Services
541700 – Scientific Research & Development Services
541800 – Advertising, Public Relations, & 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
551111 – Offices of Bank Holding Companies
551112 – Offices of Other Holding Companies
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)
621111 – Offices of Physicians (except mental health specialists)
621112 – Offices of Physicians, Mental Health Specialists
621210 – Offices of Dentists
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
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
621900 – Other Ambulatory Health Care Services (including ambulance services & blood & organ banks)
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
712100 – Museums, Historical Sites, & Similar Institutions
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
722300 – Special Food Services (including food service contractors & caterers)
722410 – Drinking Places (Alcoholic Beverages)
722511 – Full-Service Restaurants
722513 – Limited Service Restaurants
722514 – Cafeterias, Grill Buffets, & Buffets
722515 – Snack & Non-alcoholic Beverage Bars
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
811410 – Home & Garden Equipment & Appliance Repair & Maintenance
811420 – Reupholstery & Furniture Repair
811430 – Footwear & Leather Goods Repair
811490 – Other Personal & Household Goods Repair & Maintenance
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
Frequently Asked Questions
What are IRS principal business activity codes?
IRS principal business activity codes are numerical codes used to identify the main business activity of a partnership or other business on a tax return.
Where do you enter the principal business activity code on Form 1065?
The principal business activity code is entered on Form 1065 to describe the partnership’s primary trade or business activity.
How do I find the correct IRS business activity code?
You can find the correct business activity code by reviewing the official IRS list of principal business activity codes and selecting the code that best matches your primary business activity.
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