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
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 & 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)
112900 – Animal production (including breeding of cats and dogs)
114110 – Fishing
113000 – Forestry & logging (including forest nurseries & timber tracts)
114210 – Hunting & trapping
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)
236200 – Nonresidential building construction
236100 – Residential building construction
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
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)
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)
511000 – Publishing industries (except Internet)
515000 – Broadcasting (except Internet)
517000 – Telecommunications & Internet service providers
518210 – Data processing, hosting, & related services
519100 – Other information services (including news syndicates & libraries, Internet publishing & broadcasting)
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.
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.
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
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
541100 – Legal services
541211 – Offices of certified public accountants
541214 – Payroll services
541213 – Tax preparation services
541219 – Other accounting 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
541400 – Specialized design services (including interior, industrial, graphic, & fashion design)
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
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
813000 – Religious, grantmaking, civic, professional, & similar organizations
444130 – Hardware stores
444110 – Home centers
444200 – Lawn & garden equipment & supplies stores
444120 – Paint & wallpaper stores
444190 – Other building materials dealers
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
443142 – Electronics stores (including audio, video, computer, & camera stores)
443141 – Household appliance 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
446120 – Cosmetics, beauty supplies, & perfume stores
446130 – Optical goods stores
446110 – Pharmacies & drug stores
446190 – Other health & personal care stores
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
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
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)
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)
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)
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 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
425110 – Business to business electronic markets
425120 – Wholesale trade agents & brokers
