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Business code lookup (IRS Schedule C)

Find the six-digit principal business code for Schedule C (Form 1040), line B, and the 2022 NAICS codes behind it.

1 IRS business code for “444110”

444110 Home centers

Retail Trade › Building Material & Garden Equipment & Supplies Dealers

NAICS 2022: 444110

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All 304 IRS business codes

Accommodation, Food Services, & Drinking Places · 9

  • Accommodation

    721310 Rooming & boarding houses, dormitories, & workers' camps
  • 721210 RV (recreational vehicle) parks & recreational camps
  • 721100 Traveler accommodation (including hotels, motels, & bed & breakfast inns)

  • Food Services & Drinking Places

    722514 Cafeterias, grill buffets, & buffets
  • 722410 Drinking places (alcoholic beverages)
  • 722511 Full-service restaurants
  • 722513 Limited-service restaurants
  • 722515 Snack & nonalcoholic beverage bars
  • 722300 Special food services (including food service contractors & caterers)
Administrative & Support and Waste Management & Remediation Services · 18

  • Administrative & Support Services

    561430 Business service centers (including private mail centers & copy shops)
  • 561740 Carpet & upholstery cleaning services
  • 561440 Collection agencies
  • 561450 Credit bureaus
  • 561410 Document preparation services
  • 561300 Employment services
  • 561710 Exterminating & pest control services
  • 561210 Facilities support (management) services
  • 561600 Investigation & security services
  • 561720 Janitorial services
  • 561730 Landscaping services
  • 561110 Office administrative services
  • 561420 Telephone call centers (including telephone answering services & telemarketing bureaus)
  • 561500 Travel arrangement & reservation services
  • 561490 Other business support services (including repossession services, court reporting, & stenotype services)
  • 561790 Other services to buildings & dwellings
  • 561900 Other support services (including packaging & labeling services, & convention & trade show organizers)

  • Waste Management & Remediation Services

    562000 Waste management & remediation services
Agriculture, Forestry, Hunting, & Fishing · 7
  • 112900 Animal production (including breeding of cats and dogs)
  • 114110 Fishing
  • 113000 Forestry & logging (including forest nurseries & timber tracts)
  • 114210 Hunting & trapping

  • Support Activities for Agriculture & Forestry

    115210 Support activities for animal production (including farriers)
  • 115110 Support activities for crop production (including cotton ginning, soil preparation, planting, & cultivating)
  • 115310 Support activities for forestry
Arts, Entertainment, & Recreation · 9

  • Amusement, Gambling, & Recreation Industries

    713100 Amusement parks & arcades
  • 713200 Gambling industries
  • 713900 Other amusement & recreation services (including golf courses, skiing facilities, marinas, fitness centers, bowling centers, skating rinks, miniature golf courses)

  • Museums, Historical Sites, & Similar Institutions

    712100 Museums, historical sites, & similar institutions

  • Performing Arts, Spectator Sports, & Related Industries

    711410 Agents & managers for artists, athletes, entertainers, & other public figures
  • 711510 Independent artists, writers, & performers
  • 711100 Performing arts companies
  • 711300 Promoters of performing arts, sports, & similar events
  • 711210 Spectator sports (including professional sports clubs & racetrack operations)
Construction of Buildings · 25
  • 236200 Nonresidential building construction
  • 236100 Residential building construction

  • Heavy and Civil Engineering Construction

    237310 Highway, street, & bridge construction
  • 237210 Land subdivision
  • 237100 Utility system construction
  • 237990 Other heavy & civil engineering construction

  • Specialty Trade Contractors

    238310 Drywall & insulation contractors
  • 238210 Electrical contractors
  • 238350 Finish carpentry contractors
  • 238330 Flooring contractors
  • 238130 Framing carpentry contractors
  • 238150 Glass & glazing contractors
  • 238140 Masonry contractors
  • 238320 Painting & wall covering contractors
  • 238220 Plumbing, heating, & air-conditioning contractors
  • 238110 Poured concrete foundation & structure contractors
  • 238160 Roofing contractors
  • 238170 Siding contractors
  • 238910 Site preparation contractors
  • 238120 Structural steel & precast concrete construction contractors
  • 238340 Tile & terrazzo contractors
  • 238290 Other building equipment contractors
  • 238390 Other building finishing contractors
  • 238190 Other foundation, structure, & building exterior contractors
  • 238990 All other specialty trade contractors
Educational Services · 1
  • 611000 Educational services (including schools, colleges, & universities)
Finance & Insurance · 9

  • Credit Intermediation & Related Activities

    522100 Depository credit intermediation (including commercial banking, savings institutions, & credit unions)
  • 522200 Nondepository credit intermediation (including sales financing & consumer lending)
  • 522300 Activities related to credit intermediation (including loan brokers)

  • Insurance Agents, Brokers, & Related Activities

    524210 Insurance agencies & brokerages
  • 524290 Other insurance related activities

  • Securities, Commodity Contracts, & Other Financial Investments & Related Activities

    523160 Commodity contracts intermediation
  • 523150 Investment banking & securities intermediation
  • 523210 Securities & commodity exchanges
  • 523900 Other financial investment activities (including investment advice)
Health Care & Social Assistance · 19

  • Ambulatory Health Care Services

    621610 Home health care services
  • 621510 Medical & diagnostic laboratories
  • 621310 Offices of chiropractors
  • 621210 Offices of dentists
  • 621330 Offices of mental health practitioners (except physicians)
  • 621320 Offices of optometrists
  • 621340 Offices of physical therapists, occupational & speech therapists, & audiologists
  • 621111 Offices of physicians (except mental health specialists)
  • 621112 Offices of physicians, mental health specialists
  • 621391 Offices of podiatrists
  • 621399 Offices of all other miscellaneous health practitioners
  • 621400 Outpatient care centers
  • 621900 Other ambulatory health care services (including ambulance services, blood banks, & organ banks)

  • Hospitals

    622000 Hospitals

  • Nursing & Residential Care Facilities

    623000 Nursing & residential care facilities

  • Social Assistance

    624410 Childcare services
  • 624200 Community food & housing & emergency & other relief services
  • 624100 Individual & family services
  • 624310 Vocational rehabilitation services
Information · 7

  • Publishing Industries

    513000 Publishing industries

  • Broadcasting & Content Providers & Telecommunications

    516000 Broadcasting & content providers
  • 517000 Telecommunications (including wired, wireless, satellite, cable, & other program distribution, resellers, agents, other telecommunications, & internet service providers)

  • Data Processing, Web Search Portals, & Other Information Services

    518210 Computing infrastructure providers, data processing, web hosting, & related services
  • 519200 Web search portals, libraries, archives, & other info. services

  • Motion Picture & Sound Recording

    512100 Motion picture & video industries (except video rental)
  • 512200 Sound recording industries
Manufacturing · 42
  • 315000 Apparel mfg.
  • 312000 Beverage & tobacco product mfg.
  • 334000 Computer & electronic product mfg.
  • 335000 Electrical equipment, appliance, & component mfg.
  • 332000 Fabricated metal product mfg.
  • 337000 Furniture & related product mfg.
  • 333000 Machinery mfg.
  • 339110 Medical equipment & supplies mfg.
  • 322000 Paper mfg.
  • 324100 Petroleum & coal products mfg.
  • 326000 Plastics & rubber products mfg.
  • 331000 Primary metal mfg.
  • 323100 Printing & related support activities
  • 313000 Textile mills
  • 314000 Textile product mills
  • 336000 Transportation equipment mfg.
  • 321000 Wood product mfg.
  • 339900 Other miscellaneous mfg.

  • Chemical Manufacturing

    325100 Basic chemical mfg.
  • 325500 Paint, coating, & adhesive mfg.
  • 325300 Pesticide, fertilizer, & other agricultural chemical mfg.
  • 325410 Pharmaceutical & medicine mfg.
  • 325200 Resin, synthetic rubber, & artificial & synthetic fibers & filaments mfg.
  • 325600 Soap, cleaning compound, & toilet preparation mfg.
  • 325900 Other chemical product & preparation mfg.

  • Food Manufacturing

    311110 Animal food mfg.
  • 311800 Bakeries & tortilla & dry pasta mfg.
  • 311500 Dairy product mfg.
  • 311400 Fruit & vegetable preserving & speciality food mfg.
  • 311200 Grain & oilseed milling
  • 311610 Animal slaughtering & processing
  • 311710 Seafood product preparation & packaging
  • 311300 Sugar & confectionery product mfg.
  • 311900 Other food mfg. (including coffee, tea, flavorings, & seasonings)

  • Leather & Allied Product Manufacturing

    316210 Footwear mfg. (including leather, rubber, & plastics)
  • 316110 Leather & hide tanning & finishing
  • 316990 Other leather & allied product mfg.

  • Nonmetallic Mineral Product Manufacturing

    327300 Cement & concrete product mfg.
  • 327100 Clay product & refractory mfg.
  • 327210 Glass & glass product mfg.
  • 327400 Lime & gypsum product mfg.
  • 327900 Other nonmetallic mineral product mfg.
Mining · 6
  • 212110 Coal mining
  • 211120 Crude petroleum extraction
  • 212200 Metal ore mining
  • 211130 Natural gas extraction
  • 212300 Nonmetallic mineral mining & quarrying
  • 213110 Support activities for mining
Other Services · 22

  • Personal & Laundry Services

    812111 Barber shops
  • 812112 Beauty salons
  • 812220 Cemeteries & crematories
  • 812310 Coin-operated laundries & drycleaners
  • 812320 Drycleaning & laundry services (except coin-operated) (including laundry & drycleaning drop-off & pickup sites)
  • 812210 Funeral homes & funeral services
  • 812330 Linen & uniform supply
  • 812113 Nail salons
  • 812930 Parking lots & garages
  • 812910 Pet care (except veterinary) services
  • 812920 Photofinishing
  • 812190 Other personal care services (including diet & weight reducing centers)
  • 812990 All other personal services

  • Repair & Maintenance

    811120 Automotive body, paint, interior, & glass repair
  • 811110 Automotive mechanical & electrical repair & maintenance
  • 811190 Other automotive repair & maintenance (including oil change & lubrication shops & car washes)
  • 811310 Commercial & industrial machinery & equipment (except automotive & electronic) repair & maintenance
  • 811210 Electronic & precision equipment repair & maintenance
  • 811430 Footwear & leather goods repair
  • 811410 Home & garden equipment & appliance repair & maintenance
  • 811420 Reupholstery & furniture repair
  • 811490 Other personal & household goods repair & maintenance
Professional, Scientific, & Technical Services · 23
  • 541100 Legal services
  • 541211 Offices of certified public accountants
  • 541214 Payroll services
  • 541213 Tax preparation services
  • 541219 Other accounting services

  • Architectural, Engineering, & Related Services

    541310 Architectural services
  • 541350 Building inspection services
  • 541340 Drafting services
  • 541330 Engineering services
  • 541360 Geophysical surveying & mapping services
  • 541320 Landscape architecture services
  • 541370 Surveying & mapping (except geophysical) services
  • 541380 Testing laboratories & services

  • Computer Systems Design & Related Services

    541510 Computer systems design & related services

  • Specialized Design Services

    541400 Specialized design services (including interior, industrial, graphic, & fashion design)

  • Other Professional, Scientific, & Technical Services

    541800 Advertising, public relations, & related services
  • 541600 Management, scientific, & technical consulting services
  • 541910 Market research & public opinion polling
  • 541920 Photographic services
  • 541700 Scientific research & development services
  • 541930 Translation & interpretation services
  • 541940 Veterinary services
  • 541990 All other professional, scientific, & technical services
Real Estate & Rental & Leasing · 14

  • Real Estate

    531100 Lessors of real estate (including miniwarehouses & self-storage units)
  • 531210 Offices of real estate agents & brokers
  • 531320 Offices of real estate appraisers
  • 531310 Real estate property managers
  • 531390 Other activities related to real estate

  • Rental & Leasing Services

    532100 Automotive equipment rental & leasing
  • 532400 Commercial & industrial machinery & equipment rental & leasing
  • 532210 Consumer electronics & appliances rental
  • 532281 Formal wear & costume rental
  • 532310 General rental centers
  • 532283 Home health equipment rental
  • 532284 Recreational goods rental
  • 532282 Video tape & disc rental
  • 532289 Other consumer goods rental
Religious, Grantmaking, Civic, Professional, & Similar Organizations · 1
  • 813000 Religious, grantmaking, civic, professional, & similar organizations
Retail Trade · 45

  • Building Material & Garden Equipment & Supplies Dealers

    444140 Hardware retailers
  • 444110 Home centers
  • 444200 Lawn & garden equipment & supplies retailers
  • 444120 Paint & wallpaper retailers
  • 444180 Other building materials dealers

  • Clothing & Accessories Retailers

    458110 Clothing & clothing accessories retailers
  • 458310 Jewelry retailers
  • 458320 Luggage & leather goods retailers
  • 458210 Shoe retailers

  • Electronic & Appliance Retailers

    449210 Electronics & appliance retailers (including computers)

  • Food & Beverage Retailers

    445320 Beer, wine, & liquor retailers
  • 445250 Fish & seafood retailers
  • 445230 Fruit & vegetable retailers
  • 445100 Grocery & convenience retailers
  • 445240 Meat retailers
  • 445290 Other specialty food retailers
  • 445132 Vending machine operators

  • Furniture & Home Furnishings Retailers

    449110 Furniture retailers
  • 449120 Home furnishings retailers

  • Gasoline Stations & Fuel Dealers

    457100 Gasoline stations (including convenience stores with gas)
  • 457210 Fuel dealers (including heating oil & liquefied petroleum)

  • General Merchandise Retailers

    455000 General merchandise retailers

  • Health & Personal Care Retailers

    456120 Cosmetics, beauty supplies, & perfume retailers
  • 456130 Optical goods retailers
  • 456110 Pharmacies & drug retailers
  • 456190 Other health & personal care retailers

  • Motor Vehicle & Parts Dealers

    441300 Automotive parts, accessories, & tire retailers
  • 441222 Boat dealers
  • 441227 Motorcycle, ATV, & all other motor vehicle dealers
  • 441110 New car dealers
  • 441210 Recreational vehicle dealers (including motor home & travel trailer dealers)
  • 441120 Used car dealers

  • Sporting Goods, Hobby, Book, Musical Instrument, & Miscellaneous Retailers

    459210 Book retailers & news dealers (including newsstands)
  • 459120 Hobby, toy, & game retailers
  • 459140 Musical instrument, & supplies retailers
  • 459130 Sewing, needlework, & piece goods retailers
  • 459110 Sporting goods retailers
  • 459920 Art dealers
  • 459310 Florists
  • 459420 Gift, novelty, & souvenir retailers
  • 459930 Manufactured (mobile) home dealers
  • 459410 Office supplies & stationery retailers
  • 459910 Pet & pet supplies retailers
  • 459510 Used merchandise retailers
  • 459990 All other miscellaneous retailers (including tobacco, candle, & trophy retailers)
Transportation & Warehousing · 17
  • 481000 Air transportation
  • 485510 Charter bus industry
  • 484110 General freight trucking, local
  • 484120 General freight trucking, long distance
  • 485210 Interurban & rural bus transportation
  • 486000 Pipeline transportation
  • 482110 Rail transportation
  • 487000 Scenic & sightseeing transportation
  • 485410 School & employee bus transportation
  • 484200 Specialized freight trucking (including household moving vans)
  • 485300 Taxi, limousine, & ridesharing service
  • 485110 Urban transit systems
  • 483000 Water transportation
  • 485990 Other transit & ground passenger transportation
  • 488000 Support activities for transportation (including motor vehicle towing)

  • Couriers & Messengers

    492000 Couriers & messengers

  • Warehousing & Storage Facilities

    493100 Warehousing & storage (except leases of miniwarehouses & self-storage units)
Utilities · 1
Wholesale Trade · 27

  • Merchant Wholesalers, Durable Goods

    423200 Furniture & home furnishing
  • 423700 Hardware & plumbing & heating equipment & supplies
  • 423600 Household appliances & electrical & electronic goods
  • 423940 Jewelry, watches, precious stones, & precious metals
  • 423300 Lumber & other construction materials
  • 423800 Machinery, equipment, & supplies
  • 423500 Metal & mineral (except petroleum)
  • 423100 Motor vehicle & motor vehicle parts & supplies
  • 423400 Professional & commercial equipment & supplies
  • 423930 Recyclable materials
  • 423910 Sporting & recreational goods & supplies
  • 423920 Toy & hobby goods & supplies
  • 423990 Other miscellaneous durable goods

  • Merchant Wholesalers, Nondurable Goods

    424300 Apparel, piece goods, & notions
  • 424800 Beer, wine, & distilled alcoholic beverages
  • 424920 Books, periodicals, & newspapers
  • 424600 Chemical & allied products
  • 424210 Drugs & druggists' sundries
  • 424500 Farm product raw materials
  • 424910 Farm supplies
  • 424930 Flower, nursery stock, & florists' supplies
  • 424400 Grocery & related products
  • 424950 Paint, varnish, & supplies
  • 424100 Paper & paper products
  • 424700 Petroleum & petroleum products
  • 424940 Tobacco products & electronic cigarettes
  • 424990 Other miscellaneous nondurable goods
Wholesale Trade Agents & Brokers · 1
  • 425120 Wholesale trade agents & brokers
Unclassified · 1
  • 999000 Unclassified establishments (unable to classify)

How to use the IRS business code lookup

  1. Describe your business or type a codeFor example “long haul trucking”, or a six-digit NAICS or IRS code.
  2. Pick the IRS principal business codeThe six-digit code for Schedule C (Form 1040), line B, with the NAICS codes it covers.
  3. Check against the IRS instructionsUse the current year’s Instructions for Schedule C before you file.

Good to know

IRS business code vs. NAICS code

The IRS list is based on NAICS but shorter: one IRS code often covers several NAICS codes, so it is not always the same number.

Where you need each one

Schedule C asks for the IRS principal business code; SAM.gov and government bids use the NAICS code.

Questions

What is a business code?

The principal business or professional activity code is the six-digit code you enter on Schedule C (Form 1040), line B. The IRS uses it to classify sole proprietorships by the type of activity they are engaged in; the codes are based on NAICS.

How do I find my business code?

The IRS instructions say: select the category that best describes your primary business activity, then the activity that best identifies the principal source of your sales or receipts, and enter its six-digit code on Schedule C, line B (their example: 531210 for offices of real estate agents and brokers). The lookup above does the same search for you.

Is the IRS business code the same as my NAICS code?

Not always. The IRS list has 304 codes, and many of them cover a group of NAICS codes: 541600 covers all management, scientific and technical consulting (NAICS 541611–541690). Use the IRS code on Schedule C, and the full six-digit NAICS code for SAM.gov, government bids and SBA size standards.

What if my income is from farming?

The IRS instructions say that if your principal source of income is from farming activities, you should file Schedule F instead of Schedule C.

What code do I use if I sell online?

The IRS instructions say nonstore retailers (internet, mail-order, direct sales) should select the code for their primary line of products sold. For example, a business mainly selling prescription and nonprescription drugs uses 456110 Pharmacies & drug retailers.

What if no code fits my business?

The IRS list ends with 999000 Unclassified establishments (unable to classify). Try describing your main activity in other words first; most businesses fit one of the 303 other codes.

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.