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IRS Schedule C, line B

Business code for photographer

The IRS business code for photographers is 541920, Photographic services. Depending on the work, also check 711510.

Also searched as: wedding photographer, portrait photographer.

Best match

541920 Photographic services

Professional, Scientific, & Technical Services › Other Professional, Scientific, & Technical Services

Portrait and wedding photography studios and commercial photography (NAICS 54192 photographic services).

NAICS 2022: 541921, 541922

Matched in the Census NAICS:

Other codes to check

711510 Independent artists, writers, & performers

Arts, Entertainment, & Recreation › Performing Arts, Spectator Sports, & Related Industries

Independent artistic photographers (fine art) are independent artists (NAICS 711510).

NAICS 2022: 711510

Matched in the Census NAICS:

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Questions

What is the IRS business code for photographers?

541920 (Photographic services): portrait and wedding photography studios and commercial photography (NAICS 54192 photographic services). Also check 711510 (Independent artists, writers, & performers).

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 photographers?

IRS code 541920 covers NAICS 541921, 541922. The Census NAICS lines that match photographers are under 541922, 541921. 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.