IRS Schedule C, line B
The IRS business code for real estate agents is 531210, Offices of real estate agents & brokers. Depending on the work, also check 531390.
Also searched as: realtor, real estate broker.
Best match
Real Estate & Rental & Leasing › Real Estate
Real estate agents and brokers (the IRS example code).
NAICS 2022: 531210
Matched in the Census NAICS:
Real Estate & Rental & Leasing › Real Estate
Other real estate activities, such as real estate escrow agents and real estate consultants.
NAICS 2022: 531390
Matched in the Census NAICS:
Describe what you do in your own words, or browse all 304 IRS codes.
Search “real estate agent broker” in the business code lookup531210 (Offices of real estate agents & brokers): real estate agents and brokers (the IRS example code). Also check 531390 (Other activities related to real estate).
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.
IRS code 531210 covers NAICS 531210. The Census NAICS lines that match real estate agents are under 531210. 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.