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 “713900”

713900 Other amusement & recreation services (including golf courses, skiing facilities, marinas, fitness centers, bowling centers, skating rinks, miniature golf courses)

Arts, Entertainment, & Recreation › Amusement, Gambling, & Recreation Industries

NAICS 2022: 713910, 713920, 713930, 713940, 713950, 713990

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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

221000 Utilities

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

Describe your business or type a codeFor example “long haul trucking”, or a six-digit NAICS or IRS code.
Pick the IRS principal business codeThe six-digit code for Schedule C (Form 1040), line B, with the NAICS codes it covers.
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.