Page 205 - Individual Forms & Instructions Guide

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Principal Business or 13:32 - 25-Jan-2023
Professional Activity

Codes

Select the category that best describes your of real estate agents and brokers) and enter it on
These codes for the Principal Business or Professional primary business activity (for example, Real Estate). Schedule C, line B.
Activity classify sole proprietorships by the type of Then select the activity that best identifies the principal
activity they are engaged in to facilitate the source of your sales or receipts (for example, real Note. If your principal source of income is from
administration of the Internal Revenue Code. These estate agent). Now find the six-digit code assigned to farming activities, you should file Schedule F.
six-digit codes are based on the North American this activity (for example, 531210, the code for offices
Industry Classification System (NAICS).
Accommodation, Food 113000 Forestry & logging (including 238170 Siding contractors 621400 Outpatient care centers
Services, & Drinking Places forest nurseries & timber tracts) 238910 Site preparation contractors 621900 Other ambulatory health care
Accommodation 114210 Hunting & trapping 238120 Structural steel & precast services (including ambulance
services, blood, & organ banks)
Support Activities for Agriculture &
concrete construction
721310 Rooming & boarding houses, Forestry contractors Hospitals
dormitories, & workers' camps 115210 Support activities for animal 238340 Tile & terrazzo contractors 622000 Hospitals
721210 RV (recreational vehicle) parks production (including farriers)
& recreational camps 115110 Support activities for crop 238290 Other building equipment Nursing & Residential Care Facilities
contractors
721100 Traveler accommodation production (including cotton 623000 Nursing & residential care
(including hotels, motels, & bed ginning, soil preparation, 238390 Other building finishing facilities
& breakfast inns) planting, & cultivating) contractors Social Assistance
Food Services & Drinking Places 115310 Support activities for forestry 238190 Other foundation, structure, & 624410 Childcare services
building exterior contractors
722514 Cafeterias, grill buffets, & Arts, Entertainment, & 624200 Community food & housing, &
buffets Recreation 238990 All other specialty trade emergency & other relief
contractors
722410 Drinking places (alcoholic Educational Services services
beverages) Amusement, Gambling, & Recreation 624100 Individual & family services
722511 Full-service restaurants Industries 611000 Educational services (including 624310 Vocational rehabilitation
722513 Limited-service restaurants 713100 Amusement parks & arcades schools, colleges, & services
722515 Snack & non-alcoholic beverage 713200 Gambling industries universities) Information
bars 713900 Other amusement & recreation Finance & Insurance Publishing Industries
722300 Special food services (including services (including golf courses, Credit Intermediation & Related 513000 Publishing industries
food service contractors & skiing facilities, marinas, fitness Activities
caterers) centers, bowling centers, skating 522100 Depository credit intermediation Broadcasting & Content Providers &
Telecommunications
Administrative & Support and rinks, miniature golf courses) (including commercial banking, 516000 Broadcasting & content
Waste Management & Museums, Historical Sites, & Similar savings institutions, & credit providers
Institutions
Remediation Services 712100 Museums, historical sites, & 522200 unions) 517000 Telecommunications (including
Nondepository credit
Administrative & Support Services similar institutions intermediation (including sales Wired, Wireless, Satellite, Cable
& Other Program Distribution,
561430 Business service centers Performing Arts, Spectator Sports, & financing & consumer lending) Resellers, Agents, Other
(including private mail centers Related Industries 522300 Activities related to credit Telecommunications, & Internet
& copy shops) 711410 Agents & managers for artists, intermediation (including loan service providers)
561740 Carpet & upholstery cleaning athletes, entertainers, & other brokers) Data Processing, Web Search Portals,
services public figures Insurance Agents, Brokers, & Related & Other Information Services
561440 Collection agencies 711510 Independent artists, writers, & Activities 518210 Computing infrastructure
performers
561450 Credit bureaus 711100 Performing arts companies 524210 Insurance agencies & providers, data processing, web
brokerages
561410 Document preparation services 711300 Promoters of performing arts, 524290 Other insurance related hosting, & related services
561300 Employment services sports, & similar events activities 519200 Web search portals, libraries,
archives, & other info. services
561710 Exterminating & pest control 711210 Spectator sports (including Securities, Commodity Contracts, & Motion Picture & Sound Recording
services professional sports clubs & Other Financial Investments & Related
561210 Facilities support (management) racetrack operations) Activities 512100 Motion picture & video
industries (except video rental)
services Construction of Buildings 523160 Commodity contracts
561600 Investigation & security services intermediation 512200 Sound recording industries
561720 Janitorial services 236200 Nonresidential building 523150 Investment banking & securities Manufacturing
construction
561730 Landscaping services 236100 Residential building intermediation 315000 Apparel mfg.
561110 Office administrative services construction 523210 Securities & commodity 312000 Beverage & tobacco product
561420 Telephone call centers Heavy and Civil Engineering exchanges mfg.
(including telephone answering Construction 523900 Other financial investment 334000 Computer & electronic product
services & telemarketing 237310 Highway, street, & bridge activities (including investment mfg.
bureaus) construction advice) 335000 Electrical equipment, appliance,
561500 Travel arrangement & 237210 Land subdivision Health Care & Social Assistance & component mfg.
reservation services Ambulatory Health Care Services 332000 Fabricated metal product mfg.
561490 Other business support services 237100 Utility system construction 337000 Furniture & related product mfg.
(including repossession services, 237990 Other heavy & civil engineering 621610 Home health care services
court reporting, & stenotype construction 621510 Medical & diagnostic 333000 Machinery mfg.
services) Specialty Trade Contractors laboratories 339110 Medical equipment & supplies
561790 Other services to buildings & 238310 Drywall & insulation 621310 Offices of chiropractors mfg.
dwellings contractors 621210 Offices of dentists 322000 Paper mfg.
561900 Other support services 238210 Electrical contractors 621330 Offices of mental health 324100 Petroleum & coal products mfg.
(including packaging & labeling 238350 Finish carpentry contractors practitioners (except physicians) 326000 Plastics & rubber products mfg.
services, & convention & trade 621320 Offices of optometrists 331000 Primary metal mfg.
show organizers) 238330 Flooring contractors
Waste Management & Remediation 238130 Framing carpentry contractors 621340 Offices of physical, 323100 Printing & related support
activities
occupational & speech
Services 238150 Glass & glazing contractors therapists, & audiologists
562000 Waste management & 238140 Masonry contractors 621111 Offices of physicians (except 313000 Textile mills
remediation services 238320 Painting & wall covering mental health specialists) 314000 Textile product mills
Agriculture, Forestry, Hunting, contractors 621112 Offices of physicians, mental 336000 Transportation equipment mfg.
& Fishing 238220 Plumbing, heating & air- health specialists 321000 Wood product mfg.
conditioning contractors
112900 Animal production (including 238110 Poured concrete foundation & 621391 Offices of podiatrists 339900 Other miscellaneous mfg.
Chemical Manufacturing
breeding of cats and dogs) structure contractors 621399 Offices of all other
114110 Fishing 238160 Roofing contractors miscellaneous health 325100 Basic chemical mfg.
practitioners
325500
Paint, coating, & adhesive mfg.
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