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IRS Schedule C, line B

Truck driver business code

The IRS business code for truck drivers is 484120, General freight trucking, long distance. Depending on the work, also check 484110, 484200 or 488000.

The IRS asks for the activity that brings in most of your receipts: if you own the truck and haul freight, use a trucking code (484); if you only provide the driving, use 488000.

Also searched as: owner operator, trucking, semi truck driver, OTR driver, hotshot trucking.

Best match

484120 General freight trucking, long distance

Transportation & Warehousing

Owner-operators hauling general freight long distance (over the road, between metro areas).

NAICS 2022: 484121, 484122

Matched in the Census NAICS:

Other codes to check

484110 General freight trucking, local

Transportation & Warehousing

Owner-operators hauling general freight locally, within one metro area and its surroundings.

NAICS 2022: 484110

Matched in the Census NAICS:

484200 Specialized freight trucking (including household moving vans)

Transportation & Warehousing

Specialized freight: household and office moving, tanker trucking, dump trucking (gravel, sand, top-soil), automobile carriers.

NAICS 2022: 484210, 484220, 484230

Matched in the Census NAICS:

488000 Support activities for transportation (including motor vehicle towing)

Transportation & Warehousing

Independent drivers who drive trucks they do not own: the Census index lists “independent truck driver (except owner-operators)” under support activities for road transportation (488490).

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

Matched in the Census NAICS:

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Questions

What is the IRS business code for truck drivers?

484120 (General freight trucking, long distance): owner-operators hauling general freight long distance (over the road, between metro areas). Also check 484110 (General freight trucking, local), 484200 (Specialized freight trucking (including household moving vans)), 488000 (Support activities for transportation (including motor vehicle towing)).

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 truck drivers?

IRS code 484120 covers NAICS 484121, 484122. The Census NAICS lines that match truck drivers are under 484122, 484121. 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.