Page 122 - BusinessStructures & Forms

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Principal Business Activity Codes largest percentage of its “total receipts.” Total receipts is 2a, 2b, and 2c. On line 2a, enter the six-digit code
selected from the list below. On line 2b, enter the
defined as the sum of gross receipts or sales (page 1,
This list of principal business activities and their line 1a) plus all other income (page 1, lines 4 through company's business activity. On line 2c, enter a brief
associated codes is designed to classify an enterprise 10). If the company purchases raw materials and description of the principal product or service of the
by the type of activity in which it is engaged to facilitate supplies them to a subcontractor to produce the finished company.
the administration of the Internal Revenue Code. These product, but retains title to the product, the company is
principal business activity codes are based on the North considered a manufacturer and must use one of the
American Industry Classification System. manufacturing codes (311110–339900).
Using the list of activities and codes below, Once the principal business activity is determined,
determine from which activity the company derives the entries must be made on Form 1120, Schedule K, lines
Agriculture, Forestry, Fishing, 238300 Building Finishing Contractors Plastics and Rubber Products Furniture and Related Product
and Hunting (including drywall, insulation, Manufacturing Manufacturing
painting, wallcovering, flooring,
337000
Plastics Product Mfg
326100
Furniture & Related Product
Crop Production tile, & finish carpentry) 326200 Rubber Product Mfg Manufacturing
111100 Oilseed & Grain Farming 238900 Other Specialty Trade Nonmetallic Mineral Product Miscellaneous Manufacturing
Contractors (including site
111210 Vegetable & Melon Farming preparation) Manufacturing 339110 Medical Equipment & Supplies
(including potatoes & yams) 327100 Clay Product & Refractory Mfg Mfg
111300 Fruit & Tree Nut Farming Manufacturing 327210 Glass & Glass Product Mfg 339900 Other Miscellaneous
111400 Greenhouse, Nursery, & Food Manufacturing 327300 Cement & Concrete Product Mfg Manufacturing
Floriculture Production 311110 Animal Food Mfg 327400 Lime & Gypsum Product Mfg Wholesale Trade
111900 Other Crop Farming (including 311200 Grain & Oilseed Milling 327900 Other Nonmetallic Mineral Merchant Wholesalers, Durable Goods
tobacco, cotton, sugarcane, hay, 311300 Sugar & Confectionery Product
peanut, sugar beet, & all other Product Mfg 423100 Motor Vehicle & Motor Vehicle
crop farming) Mfg Primary Metal Manufacturing Parts & Supplies
Animal Production 311400 Fruit & Vegetable Preserving & 331110 Iron & Steel Mills & Ferroalloy 423200 Furniture & Home Furnishings
Specialty Food Mfg
112111 Beef Cattle Ranching & Farming 311500 Dairy Product Mfg Mfg 423300 Lumber & Other Construction
112112 Cattle Feedlots 311610 Animal Slaughtering and 331200 Steel Product Mfg from Materials
Purchased Steel
112120 Dairy Cattle & Milk Production Processing 331310 Alumina & Aluminum Production 423400 Professional & Commercial
Equipment & Supplies
112210 Hog & Pig Farming 311710 Seafood Product Preparation & & Processing 423500 Metal & Mineral (except
112300 Poultry & Egg Production Packaging 331400 Nonferrous Metal (except Petroleum)
112400 Sheep & Goat Farming 311800 Bakeries, Tortilla & Dry Pasta Aluminum) Production & 423600 Household Appliances and
112510 Aquaculture (including shellfish & Mfg Processing Electrical & Electronic Goods
finfish farms & hatcheries) 311900 Other Food Mfg (including 331500 Foundries 423700 Hardware, Plumbing, & Heating
112900 Other Animal Production coffee, tea, flavorings & Fabricated Metal Product Equipment & Supplies
seasonings)
Forestry and Logging Beverage and Tobacco Product Manufacturing 423800 Machinery, Equipment, &
113110 Timber Tract Operations Manufacturing 332110 Forging & Stamping Supplies
113210 Forest Nurseries & Gathering of 312110 Soft Drink & Ice Mfg 332210 Cutlery & Handtool Mfg 423910 Sporting & Recreational Goods &
Forest Products 312120 Breweries 332300 Architectural & Structural Metals Supplies
113310 Logging 312130 Wineries Mfg 423920 Toy & Hobby Goods & Supplies
Fishing, Hunting, and Trapping 312140 Distilleries 332400 Boiler, Tank, & Shipping 423930 Recyclable Materials
Container Mfg
114110 Fishing 312200 Tobacco Manufacturing 332510 Hardware Mfg 423940 Jewelry, Watch, Precious Stone,
& Precious Metals
114210 Hunting & Trapping Textile Mills and Textile Product Mills 332610 Spring & Wire Product Mfg 423990 Other Miscellaneous Durable
Support Activities for Agriculture and Goods
Forestry 313000 Textile Mills 332700 Machine Shops; Turned Product; Merchant Wholesalers, Nondurable
& Screw, Nut, & Bolt Mfg
115110 Support Activities for Crop 314000 Textile Product Mills 332810 Coating, Engraving, Heat Goods
Production (including cotton Apparel Manufacturing 424100 Paper & Paper Products
ginning, soil preparation, 315100 Apparel Knitting Mills Treating, & Allied Activities
planting, & cultivating) 315210 Cut & Sew Apparel Contractors 332900 Other Fabricated Metal Product 424210 Drugs & Druggists' Sundries
115210 Support Activities for Animal 315250 Cut & Sew Apparel Mfg (except Mfg 424300 Apparel, Piece Goods, & Notions
Production (including farriers) Contractors) Machinery Manufacturing 424400 Grocery & Related Products
115310 Support Activities for Forestry 315990 Apparel Accessories & Other 333100 Agriculture, Construction, & 424500 Farm Product Raw Materials
Mining Apparel Mfg 333200 Mining Machinery Mfg 424600 Chemical & Allied Products
Industrial Machinery Mfg
211120 Crude Petroleum Extraction Leather and Allied Product 333310 Commercial & Service Industry 424700 Petroleum & Petroleum Products
Manufacturing
211130 Natural Gas Extraction 316110 Leather & Hide Tanning & Machinery Mfg 424800 Beer, Wine, & Distilled Alcoholic
Beverages
212110 Coal Mining Finishing 333410 Ventilation, Heating, 424910 Farm Supplies
212200 Metal Ore Mining 316210 Footwear Mfg (including rubber Air-Conditioning, & Commercial 424920 Book, Periodical, & Newspapers
212310 Stone Mining & Quarrying & plastics) 333510 Refrigeration Equipment Mfg 424930 Flower, Nursery Stock, & Florists'
Metalworking Machinery Mfg
212320 Sand, Gravel, Clay, & Ceramic & 316990 Other Leather & Allied Product Supplies
Refractory Minerals Mining & Mfg 333610 Engine, Turbine & Power
Quarrying Wood Product Manufacturing Transmission Equipment Mfg 424940 Tobacco Products & Electronic
Cigarettes
212390 Other Nonmetallic Mineral 321110 Sawmills & Wood Preservation 333900 Other General Purpose
Mining & Quarrying Machinery Mfg 424950 Paint, Varnish, & Supplies
213110 Support Activities for Mining 321210 Veneer, Plywood, & Engineered Computer and Electronic Product 424990 Other Miscellaneous Nondurable
Wood Product Mfg
Goods
Manufacturing
Utilities 321900 Other Wood Product Mfg 334110 Computer & Peripheral WholesaleTrade Agents and Brokers
221100 Electric Power Generation, Paper Manufacturing Equipment Mfg 425120 Wholesale Trade Agents &
Transmission & Distribution 322100 Pulp, Paper, & Paperboard Mills 334200 Communications Equipment Mfg Brokers
221210 Natural Gas Distribution 322200 Converted Paper Product Mfg 334310 Audio & Video Equipment Mfg Retail Trade
221300 Water, Sewage & Other Systems Printing and Related Support Activities 334410 Semiconductor & Other Motor Vehicle and Parts Dealers
221500 Combination Gas & Electric 323100 Printing & Related Support Electronic Component Mfg 441110 New Car Dealers
Construction Activities 334500 Navigational, Measuring, 441120 Used Car Dealers
Electromedical, & Control
Construction of Buildings Petroleum and Coal Products Instruments Mfg 441210 Recreational Vehicle Dealers
Manufacturing
236110 Residential Building Construction 324110 Petroleum Refineries (including 334610 Manufacturing & Reproducing 441222 Boat Dealers
236200 Nonresidential Building integrated) Magnetic & Optical Media 441227 Motorcycle, ATV, and All Other
Construction 324120 Asphalt Paving, Roofing, & Electrical Equipment, Appliance, and Motor Vehicle Dealers
Heavy and Civil Engineering Saturated Materials Mfg Component Manufacturing 441300 Automotive Parts, Accessories,
Construction 324190 Other Petroleum & Coal 335100 Electric Lighting Equipment Mfg & Tire Retailers
237100 Utility System Construction Products Mfg 335200 Household Appliance Mfg Furniture and Home Furnishings
237210 Land Subdivision Chemical Manufacturing 335310 Electrical Equipment Mfg Retailers
237310 Highway, Street, & Bridge 325100 Basic Chemical Mfg 335900 Other Electrical Equipment & 449110 Furniture Retailers
Construction 325200 Resin, Synthetic Rubber, & Component Mfg 449121 Floor Covering Retailers
237990 Other Heavy & Civil Engineering Artificial & Synthetic Fibers & Transportation Equipment 449122 Window Treatment Retailers
Construction Filaments Mfg Manufacturing 449129 All Other Home Furnishings
Specialty Trade Contractors 325300 Pesticide, Fertilizer, & Other 336100 Motor Vehicle Mfg Retailers
238100 Foundation, Structure, & Building Agricultural Chemical Mfg 336210 Motor Vehicle Body & Trailer Mfg Electronics and Appliance Retailers
Exterior Contractors (including 325410 Pharmaceutical & Medicine Mfg 336300 Motor Vehicle Parts Mfg 449210 Electronics & Appliance Retailers
framing carpentry, masonry, 325500 Paint, Coating, & Adhesive Mfg (including Computers)
glass, roofing, & siding) 325600 Soap, Cleaning Compound, & 336410 Aerospace Product & Parts Mfg
238210 Electrical Contractors Toilet Preparation Mfg 336510 Railroad Rolling Stock Mfg Building Material and Garden
Equipment and Supplies Dealers
238220 Plumbing, Heating, & 325900 Other Chemical Product & 336610 Ship & Boat Building 444110 Home Centers
Air-Conditioning Contractors Preparation Mfg 336990 Other Transportation Equipment
238290 Other Building Equipment Mfg 444120 Paint & Wallpaper Retailers
Contractors 444140 Hardware Retailers
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