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IRS Schedule C, line B

Business code for delivery driver

The IRS business code for delivery drivers is 492000, Couriers & messengers. Depending on the work, also check 488000 or 484110.

Delivering for someone else with your own car is local delivery (492000); hauling freight with your own truck is trucking (484110).

Also searched as: DoorDash driver, Uber Eats driver, Instacart shopper, Amazon Flex, courier, food delivery.

Best match

492000 Couriers & messengers

Transportation & Warehousing › Couriers & Messengers

Local delivery of small items and packages, grocery delivery and courier work (NAICS 4921 couriers and express delivery, 4922 local messengers and local delivery).

NAICS 2022: 492110, 492210

Matched in the Census NAICS:

  • 492210 Local Messengers and Local Delivery
    • Local letter and parcel delivery services (except as part of intercity courier network, U.S. Postal Service)
    • Letters, documents, or small parcels local delivery services
    • Messenger service
  • 492110 Couriers and Express Delivery Services
    • Local letter and parcel delivery services as part of intercity courier network
    • Air courier services (except establishments operating under a universal service obligation)
    • Courier services (i.e., intercity network) (except establishments operating under a universal service obligation)

Other codes to check

488000 Support activities for transportation (including motor vehicle towing)

Transportation & Warehousing

Independent driving services (the Census index lists “driving services, independent (e.g., automobile, truck delivery)” under 488490).

NAICS 2022: 488111, 488119, 488190, 488210, 488310, 488320 and 7 more (488111–488999)

484110 General freight trucking, local

Transportation & Warehousing

Hauling general freight with your own truck locally (NAICS 484110).

NAICS 2022: 484110

Not quite your business?

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Search “delivery local messengers couriers” in the business code lookup

Questions

What is the IRS business code for delivery drivers?

492000 (Couriers & messengers): local delivery of small items and packages, grocery delivery and courier work (NAICS 4921 couriers and express delivery, 4922 local messengers and local delivery). Also check 488000 (Support activities for transportation (including motor vehicle towing)), 484110 (General freight trucking, local).

Where do I enter the business code?

On Schedule C (Form 1040), line B. The IRS instructions say to enter the six-digit code from the Principal Business or Professional Activity Codes chart, for the activity that is the principal source of your sales or receipts.

What is the NAICS code for delivery drivers?

IRS code 492000 covers NAICS 492110, 492210. The Census NAICS lines that match delivery drivers are under 492210, 492110. Government bids, SAM.gov and the SBA size standards use the six-digit NAICS code, not the IRS code.

Source: Internal Revenue Service, Instructions for Schedule C (Form 1040) (2025), “Principal Business or Professional Activity Codes” (public domain); NAICS lines from the U.S. Census Bureau 2022 NAICS. PublicBeam is independent and not affiliated with the IRS or any agency. This is not tax advice: always check the current IRS instructions before you file.