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IRS Schedule C, line B

Business code for rideshare driver

The IRS business code for rideshare drivers is 485300, Taxi, limousine, & ridesharing service.

Also searched as: Uber driver, Lyft driver, taxi driver.

Best match

485300 Taxi, limousine, & ridesharing service

Transportation & Warehousing

Taxi, limousine and ridesharing service (NAICS 4853).

NAICS 2022: 485310, 485320

Matched in the Census NAICS:

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Questions

What is the IRS business code for rideshare drivers?

485300 (Taxi, limousine, & ridesharing service): taxi, limousine and ridesharing service (NAICS 4853).

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 rideshare drivers?

IRS code 485300 covers NAICS 485310, 485320. The Census NAICS lines that match rideshare drivers are under 485310. 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.