These 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 or C-EZ, line B.
Note. If your principal source of income is from farming activities, you should file Schedule F.
Accommodation, Food Services, & Drinking Places
Administrative & Support and Waste Management & Remediation Services
Agriculture, Forestry, Hunting, & Fishing
Arts, Entertainment, & Recreation
Health Care & Social Assistance
Professional, Scientific, & Technical Services
Real Estate & Rental & Leasing
Religious, Grantmaking, Civic, Professional, & Similar Organizations
|
Rooming & boarding houses |
721310 |
|
RV (recreational vehicle) parks & recreational camps |
721210 |
|
Travel accommodation (including hotels, motels, & bed & breakfast inns) |
721100 |
|
Drinking places (alcoholic beverages) |
722410 |
|
Full-service restaurants |
722110 |
|
Limited-service eating places |
722210 |
|
Special food services (including food service contractors & caterers) |
722300 |
|
Business service centers (including private mail centers & copy shops) |
561430 |
|
Carpet & upholstery cleaning services |
561740 |
|
Collection agencies |
561440 |
|
Credit bureaus |
561450 |
|
Document preparation services |
561410 |
|
Employment services |
561300 |
|
Exterminating & pest control services |
561710 |
|
Facilities support (management) services |
561210 |
|
Investigation & security services |
561600 |
|
Janitorial services |
561720 |
|
Landscaping services |
561730 |
|
Office administrative services |
561110 |
|
Telephone call centers (including telephone answering services & telemarketing bureaus) |
561420 |
|
Travel arrangement & reservation services |
561500 |
|
Other business support services (including repossession services, court reporting, & stenotype services) |
561490 |
|
Other services to buildings & dwellings |
561790 |
|
Other support services (including packaging & labeling services, & convention & trade show organizers) |
561900 |
|
Waste management & remediation services |
562000 |
|
Animal production (including breeding of cats and dogs) |
112900 |
|
Fishing |
114110 |
|
Forestry & logging (including forest nurseries & timber tracts) |
113000 |
|
Hunting & trapping |
114210 |
|
Support activities for animal production (including farriers) |
115210 |
|
Support activities for crop production (including cotton ginning, soil preparation, planting, & cultivating) |
115110 |
|
Support activities for forestry |
115310 |
|
Amusement parks & arcades |
713100 |
|
Gambling industries |
713200 |
|
Other amusement & recreation services (including golf courses, skiing facilities, marinas, fitness centers, bowling centers, skating rinks, miniature golf courses) |
713900 |
|
Museums, historical sites, & similar institutions |
712100 |
|
Agents & managers for artists, athletes, entertainers, & other public figures |
711410 |
|
Independent artists, writers, & performers |
711510 |
|
Performing arts companies |
711100 |
|
Promoters of performing arts, sports, & similar events |
711300 |
|
Spectator sports (including professional sports clubs & racetrack operations) |
711210 |
|
Nonresidential building construction |
236200 |
|
Residential building construction |
236100 |
|
Highway, street, & bridge construction |
237310 |
|
Land subdivision |
237210 |
|
Utility system construction |
237100 |
|
Other heavy & civil engineering construction |
237990 |
|
Drywall & insulation contractors |
238310 |
|
Electrical contractors |
238210 |
|
Finish carpentry contractors |
238350 |
|
Flooring contractors |
238330 |
|
Framing carpentry contractors |
238130 |
|
Glass & glazing contractors |
238150 |
|
Masonry contractors |
238140 |
|
Painting & wall covering contractors |
238320 |
|
Plumbing, heating & air- conditioning contractors |
238220 |
|
Poured concrete foundation & structure contractors |
238110 |
|
Roofing contractors |
238160 |
|
Siding contractors |
238170 |
|
Site preparation contractors |
238910 |
|
Structural steel & precast concrete construction contractors |
238120 |
|
Tile & terrazzo contractors |
238340 |
|
Other building equipment contractors |
238290 |
|
Other building finishing contractors |
238390 |
|
Other foundation, structure, & building exterior contractors |
238190 |
|
All other specialty trade contractors |
238990 |
|
Educational services (including schools, colleges, & universities) |
611000 |
|
Depository credit intermediation (including commercial banking, savings institutions, & credit unions) |
522100 |
|
Nondepository credit intermediation (including sales financing & consumer lending) |
522200 |
|
Activities related to credit intermediation (including loan brokers) Insurance Agents, Brokers, & Related Activities |
522300 |
|
Insurance agencies & brokerages |
524210 |
|
Other insurance related activities |
524290 |
|
Commodity contracts brokers |
523140 |
|
Commodity contracts dealers |
523130 |
|
Investment bankers & securities dealers |
523110 |
|
Securities & commodity exchanges |
523210 |
|
Securities brokers |
523120 |
|
Other financial investment activities (including investment advice) |
523900 |
|
Home health care services |
621610 |
|
Medical & diagnostic laboratories |
621510 |
|
Offices of chiropractors |
621310 |
|
Offices of dentists |
621210 |
|
Offices of mental health practitioners (except physicians) |
621330 |
|
Offices of optometrists |
621320 |
|
Offices of physical, occupational & speech therapists, & audiologists |
621340 |
|
Offices of physicians (except mental health specialists) |
621111 |
|
Offices of physicians, mental health specialists |
621112 |
|
Offices of podiatrists |
621391 |
|
Offices of all other miscellaneous health practitioners |
621399 |
|
Outpatient care centers |
621400 |
|
Other ambulatory health care services (including ambulance services, blood, & organ banks) |
621900 |
|
Hospitals |
622000 |
|
Nursing & residential care facilities |
623000 |
|
Child day care services |
624410 |
|
Community food & housing, & emergency & other relief services |
624200 |
|
Individual & family services |
624100 |
|
Vocational rehabilitation services |
624310 |
|
Publishing industries (except Internet) |
511000 |
|
Broadcasting (except Internet) |
515000 |
|
Telecommunications & Internet Service Providers |
517000 |
|
Data processing, hosting, & related services |
518210 |
|
Other information services (including news syndicates and libraries, Internet publishing & broadcasting) |
519100 |
|
Motion picture & video industries (except video rental) |
512100 |
|
Sound recording industries |
512200 |
|
Apparel mfg. |
315000 |
|
Beverage & tobacco product mfg. |
312000 |
|
Computer & electronic product mfg. |
334000 |
|
Electrical equipment, appliance, & component mfg. |
335000 |
|
Fabricated metal product mfg. |
332000 |
|
Furniture & related product mfg. |
337000 |
|
Machinery mfg. |
333000 |
|
Medical equipment & supplies mfg. |
339110 |
|
Paper mfg. |
322000 |
|
Petroleum & coal products mfg. |
324100 |
|
Plastics & rubber products mfg. |
326000 |
|
Primary metal mfg. |
331000 |
|
Printing & related support activities |
323100 |
|
Textile mills |
313000 |
|
Textile product mills |
314000 |
|
Transportation equipment mfg. |
336000 |
|
Wood product mfg. |
321000 |
|
Other miscellaneous mfg. |
339900 |
|
Basic chemical mfg. |
325100 |
|
Paint, coating, & adhesive mfg. |
325500 |
|
Pesticide, fertilizer, & other agricultural chemical mfg. |
325300 |
|
Pharmaceutical & medicine mfg. |
325410 |
|
Resin, synthetic rubber, & artificial & synthetic fibers & filaments mfg. |
325200 |
|
Soap, cleaning compound, & toilet preparation mfg. |
325600 |
|
Other chemical product & preparation mfg. |
325900 |
|
Animal food mfg. |
311110 |
|
Bakeries & tortilla mfg. |
311800 |
|
Dairy product mfg. |
311500 |
|
Fruit & vegetable preserving & speciality food mfg. |
311400 |
|
Grain & oilseed milling |
311200 |
|
Animal slaughtering & processing |
311610 |
|
Seafood product preparation & packaging |
311710 |
|
Sugar & confectionery product mfg. |
311300 |
|
Other food mfg. (including coffee, tea, flavorings, & seasonings) |
311900 |
|
Footwear mfg. (including leather, rubber, & plastics) |
316210 |
|
Leather & hide tanning & finishing |
316110 |
|
Other leather & allied product mfg. |
316990 |
|
Cement & concrete product mfg. |
327300 |
|
Clay product & refractory mfg. |
327100 |
|
Glass & glass product mfg. |
327210 |
|
Lime & gypsum product mfg. |
327400 |
|
Other nonmetallic mineral product mfg. |
327900 |
|
Coal mining |
212110 |
|
Metal ore mining |
212200 |
|
Nonmetallic mineral mining & quarrying |
212300 |
|
Oil & gas extraction |
211110 |
|
Support activities for mining |
213110 |
|
Barber shops |
812111 |
|
Beauty salons |
812112 |
|
Cemeteries & crematories |
812220 |
|
Coin-operated laundries & drycleaners |
812310 |
|
Drycleaning & laundry services (except coin-operated) (including laundry & drycleaning dropoff & pickup sites) |
812320 |
|
Funeral homes & funeral services |
812210 |
|
Linen & uniform supply |
812330 |
|
Nail salons |
812113 |
|
Parking lots & garages |
812930 |
|
Pet care (except veterinary) services |
812910 |
|
Photofinishing |
812920 |
|
Other personal care services (including diet & weight reducing centers) |
812190 |
|
All other personal services |
812990 |
|
Automotive body, paint, interior, & glass repair |
811120 |
|
Automotive mechanical & electrical repair & maintenance |
811110 |
|
Other automotive repair & maintenance (including oil change & lubrication shops & car washes) |
811190 |
|
Commercial & industrial machinery & equipment (except automotive & electronic) repair & maintenance |
811310 |
|
Electronic & precision equipment repair & maintenance |
811210 |
|
Footwear & leather goods repair |
811430 |
|
Home & garden equipment & appliance repair & maintenance |
811410 |
|
Reupholstery & furniture repair |
811420 |
|
Other personal & household goods repair & maintenance |
811490 |
|
Legal services |
541100 |
|
Offices of certified public accountants |
541211 |
|
Payroll services |
541214 |
|
Tax preparation services |
541213 |
|
Other accounting services |
541219 |
|
Architectural services |
541310 |
|
Building inspection services |
541350 |
|
Drafting services |
541340 |
|
Engineering services |
541330 |
|
Geophysical surveying & mapping services |
541360 |
|
Landscape architecture services |
541320 |
|
Surveying & mapping (except geophysical) services |
541370 |
|
Testing laboratories |
541380 |
|
Computer systems design & related services |
541510 |
|
Specialized design services (including interior, industrial, graphic, & fashion design) |
541400 |
|
Advertising & related services |
541800 |
|
Management, scientific, & technical consulting services |
541600 |
|
Market research & public opinion polling |
541910 |
|
Photographic services |
541920 |
|
Scientific research & development services |
541700 |
|
Translation & interpretation services |
541930 |
|
Veterinary services |
541940 |
|
All other professional, scientific, & technical services |
541990 |
|
Lessors of real estate (including miniwarehouses & self-storage units) |
531100 |
|
Offices of real estate agents & brokers |
531210 |
|
Offices of real estate appraisers |
531320 |
|
Real estate property managers |
531310 |
|
Other activities related to real estate |
531390 |
|
Automotive equipment rental & leasing |
532100 |
|
Commercial & industrial machinery & equipment rental & leasing |
532400 |
|
Consumer electronics & appliances rental |
532210 |
|
Formal wear & costume rental |
532220 |
|
General rental centers |
532310 |
|
Video tape & disc rental |
532230 |
|
Other consumer goods rental |
532290 |
|
Religious, grantmaking, civic, professional, & similar organizations |
813000 |
|
Hardware stores |
444130 |
|
Home centers |
444110 |
|
Lawn & garden equipment & supplies stores |
444200 |
|
Paint & wallpaper stores |
444120 |
|
Other building materials dealers |
444190 |
|
Children's & infants' clothing stores |
444130 |
|
Clothing accessories stores |
448150 |
|
Family clothing stores |
448140 |
|
Jewelry stores |
448310 |
|
Luggage & leather goods stores |
448320 |
|
Men's clothing stores |
448110 |
|
Shoe stores |
448210 |
|
Women's clothing stores |
448120 |
|
Other clothing stores |
448190 |
|
Camera & photographic supplies stores |
443130 |
|
Computer & software stores |
443120 |
|
Household appliance stores |
443111 |
|
Radio, television, & other electronics stores |
443112 |
|
Beer, wine, & liquor stores |
445310 |
|
Fish & seafood markets |
445220 |
|
Fruit & vegetable markets |
445230 |
|
Grocery stores (including supermarkets & convenience stores without gas) |
445100 |
|
Meat markets |
445210 |
|
Other specialty food stores |
445290 |
|
Furniture stores |
442110 |
|
Home furnishings stores |
442200 |
|
Gasoline stations (including convenience stores with gas) |
447100 |
|
General merchandise stores |
452000 |
|
Cosmetics, beauty supplies, & perfume stores |
446120 |
|
Optical goods stores |
446130 |
|
Pharmacies & drug stores |
446110 |
|
Other health & personal care stores |
446190 |
|
Automotive parts, accessories, & tire stores |
441300 |
|
Boat dealers |
441222 |
|
Motorcycle dealers |
441221 |
|
New car dealers |
441110 |
|
Recreational vehicle dealers (including motor home & travel trailer dealers) |
441210 |
|
Used car dealers |
441120 |
|
All other motor vehicle dealers |
441229 |
|
Book stores |
451211 |
|
Hobby, toy, & game stores |
451120 |
|
Musical instrument & supplies stores |
451140 |
|
News dealers & newsstands |
451212 |
|
Prerecorded tape, compact disc, & record stores |
451220 |
|
Sewing, needlework, & piece goods stores |
451130 |
|
Sporting goods stores |
451110 |
|
Art dealers |
453920 |
|
Florists |
453110 |
|
Gift, novelty, & souvenir stores |
453220 |
|
Manufactured (mobile) home dealers |
453930 |
|
Office supplies & stationery stores |
453210 |
|
Pet & pet supplies stores |
453910 |
|
Used merchandise stores |
453310 |
|
All other miscellaneous store retailers (including tobacco, candle, & trophy shops) |
453990 |
|
Electronic auctions |
454112 |
|
Electronic shopping |
454111 |
|
Fuel dealers |
454310 |
|
Mail-order houses |
454113 |
|
Vending machine operators |
454210 |
|
Other direct selling establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers) |
454390 |
|
Air transportation |
481000 |
|
Charter bus industry |
485510 |
|
General freight trucking, local |
484110 |
|
General freight trucking, long distance |
484120 |
|
Interurban & rural bus transportation |
485210 |
|
Pipeline transportation |
486000 |
|
Rail transportation |
482110 |
|
Scenic & sightseeing transportation |
487000 |
|
School & employee bus transportation |
485410 |
|
Specialized freight trucking (including household moving vans) |
484200 |
|
Taxi & limousine service |
485300 |
|
Urban transit systems |
485110 |
|
Water transportation |
483000 |
|
Other transit & ground passenger transportation |
485990 |
|
Support activities for transportation (including motor vehicle towing) |
488000 |
|
Couriers & messengers |
492000 |
|
Warehousing & storage (except leases of miniwarehouses & self-storage units) |
493100 |
|
Utilities |
221000 |
|
Electrical & electronic goods |
423600 |
|
Furniture & home furnishing |
423200 |
|
Hardware, & plumbing & heating equipment & supplies |
423700 |
|
Jewelry, watch, precious stone, & precious metals |
423940 |
|
Lumber & other construction materials |
423300 |
|
Machinery, equipment, & supplies |
423800 |
|
Metal & mineral (except petroleum) |
423500 |
|
Motor vehicle & motor vehicle parts & supplies |
423100 |
|
Professional & commercial equipment & supplies |
423400 |
|
Recyclable materials |
423930 |
|
Sporting & recreational goods & supplies |
423910 |
|
Toy & hobby goods & supplies |
423920 |
|
Other miscellaneous durable goods |
423990 |
|
Apparel, piece goods, & notions |
424300 |
|
Beer, wine, & distilled alcoholic beverage |
424800 |
|
Books, periodicals, & newspapers |
424920 |
|
Chemical & allied products |
424600 |
|
Drugs & druggists' sundries |
424210 |
|
Farm product raw materials |
424500 |
|
Farm supplies |
424910 |
|
Flower, nursery stock, & florists' supplies |
424930 |
|
Grocery & related products |
424400 |
|
Paint, varnish, & supplies |
424950 |
|
Paper & paper products |
424100 |
|
Petroleum & petroleum products |
424700 |
|
Tobacco & tobacco products |
424940 |
|
Other miscellaneous nondurable goods |
424990 |
|
Business to business electronic markets |
425110 |
|
Wholesale trade agents & brokers |
425120 |
|
(unable to classify) |
999999 |