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

721310 – Rooming & boarding houses, dormitories, & workers’ camps
721210 – RV (recreational vehicle) parks & recreational camps
721100 – Traveler accommodation (including hotels, motels, & bed & breakfast inns)

722514 – Cafeterias, grill buffets, & 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)

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)

562000 – Waste management & remediation services

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

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)

712100 – Museums, historical sites, & similar institutions

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)

237310 – Highway, street, & bridge construction
237210 – Land subdivision
237100 – Utility system construction
237990 – Other heavy & civil engineering construction

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

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)

524210 – Insurance agencies & brokerages
524290 – Other insurance related activities

523160 – Commodity contracts intermediation
523150 – Investment banking & securities intermediation
523210 – Securities & commodity exchanges
523900 – Other financial investment activities (including investment advice)

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)

622000 – Hospitals

623000 – Nursing & residential care facilities

624410 – Childcare services
624200 – Community food & housing, & emergency & other relief services
624100 – Individual & family services
624310 – Vocational rehabilitation services

513000 – Publishing industries

516000 – Broadcasting & content providers
517000 – Telecommunications (including Wired, Wireless, Satellite, Cable & Other Program Distribution, Resellers, Agents, Other Telecommunications, & Internet service providers)

518210 – Computing infrastructure providers, data processing, web hosting, & related services
519200 – Web search portals, libraries, archives, & other info. services

512100 – Motion picture & video industries (except video rental)
512200 – Sound recording industries

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.

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)

316210 – Footwear mfg. (including leather, rubber, & plastics)
316110 – Leather & hide tanning & finishing
316990 – Other leather & allied product mfg.

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.

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

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

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 & services

541510 – Computer systems design & related services

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

541800 – Advertising, public relations, & 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

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

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

444140 – Hardware retailers
444110 – Home centers
444200 – Lawn & garden equipment & supplies retailers
444120 – Paint & wallpaper retailers
444180 – Other building materials dealers

458110 – Clothing & clothing accessories retailers
458310 – Jewelry retailers
458320 – Luggage & leather goods retailers
458210 – Shoe retailers

449210 – Electronics & appliance retailers (including computers)

445320 – Beer, wine, & liquor retailers
445250 – Fish & seafood retailers
445230 – Fruit & vegetable retailers
445100 – Grocery & convenience retailers
445240 – Meat retailers
445290 – Other specialty food retailers
445132 – Vending machine operators

449110 – Furniture retailers
449120 – Home furnishings retailers

457100 – Gasoline stations (including convenience stores with gas)
457210 – Fuel dealers (including heating oil & liquefied petroleum)

455000 – General merchandise retailers

456120 – Cosmetics, beauty supplies, & perfume retailers
456130 – Optical goods retailers
456110 – Pharmacies & drug retailers
456190 – Other health & personal care retailers

441300 – Automotive parts, accessories, & tire retailers
441222 – Boat dealers
441227 – 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

459210 – Book retailers & news dealers (including newsstands)
459120 – Hobby, toy, & game retailers
459140 – Musical instrument & supplies retailers
459130 – Sewing, needlework, & piece goods retailers
459110 – Sporting goods retailers
459920 – Art dealers
459310 – Florists
459420 – Gift, novelty, & souvenir retailers
459930 – Manufactured (mobile) home dealers
459410 – Office supplies & stationery retailers
459910 – Pet & pet supplies retailers
459510 – Used merchandise retailers
459990 – All other miscellaneous retailers (including tobacco, candle, & trophy retailers)

xx – 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.
xx – For example, establishments primarily selling prescription and non-prescription drugs, select PBA code 456110 Pharmacies & Drug Retailers.

492000 – Couriers & messengers

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

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

424300 – Apparel, piece goods, & notions
424800 – Beer, wine, & distilled alcoholic beverages
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 products & electronic cigarettes
424990 – Other miscellaneous nondurable goods