List of IRS Principal Business Activity Codes – Use in Form 1065 U.S. Return of Partnership Income

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.