IRS Business Codes

IRS Business Codes are a series of six-digit numbers that classify your business based on the type of activity you are involved in. This article will cover all the business codes published by the IRS.

Whether you’re self-employed, a sole proprietor, or an employee responsible for filing your taxes, you’ll find that various forms require you to input a business activity code. IRS Business Codes are based on the North American Industry Classification System (NAICS). They’re also called principal business codes and can be found in Schedule C instructions for sole proprietorships, single-member LLCs, and other tax forms.

Businesses typically receive one of three business activity codes, each of which describes the primary activities of a company. The first two digits classify a business in broad terms, such as manufacturing or arts and entertainment; the third digit places the business in a subsector within its economic category; and the fourth narrows the field further, denoting the industry group.

How Do I Find A Business Activity Code for My Company?

Choosing the right business activity code is important for the following reasons: It will help you identify your specific industry and the major consumer market for your products or services. It will also help you file your taxes more accurately, which can reduce your tax burden or your chances of being audited by the IRS. There are many different ways to find a business activity code for your company, but the most common way is to use the North American Industry Classification System or NAICS. This system is a set of codes that describe industries in the United States, Canada, and Mexico.

These codes are based on industry-specific groups and can be divided into over 317 distinct categories. The best way to identify the industry group for your business is to determine which of these 317 types most accurately reflects the primary activities of your company. Here is the list of Business Activity Codes provided by the IRS:

AGRICULTURE, FORESTRY, HUNTING, AND FISHING

110000 Agriculture, forestry, hunting, and fishing
111000 Crop production

MINING

211110 Oil and gas extraction
211120 Crude petroleum extraction
211130 Natural gas extraction

212000 Mining (except oil and gas)

UTILITIES

221000 Utilities

CONSTRUCTION

230000 Construction
236000 Construction of buildings

MANUFACTURING

310000 Manufacturing
323100 Printing and related support activities

339110 Medical equipment and supplies manufacturing

WHOLESALE TRADE

423000 Merchant wholesalers, durable goods

424000 Merchant wholesalers, nondurable goods

RETAIL TRADE

441100 Automobile dealers

442000 Furniture and home furnishings stores
444100 Building materials and supplies dealers
445100 Grocery stores

445200 Specialty food stores
446110 Pharmacies and drug stores
446199 All other health and personal care stores

448000 Clothing and clothing accessories stores
451110 Sporting goods stores
451211 Book stores

452000 General merchandise stores
453000 Miscellaneous store retailers
453220 Gift, novelty, and souvenir stores

453310 Used merchandise stores
454110 Electronic shopping and mail-order houses

TRANSPORTATION AND WAREHOUSING

480000 Transportation
485000 Transit and ground passenger transportation
493000 Warehousing and storage

INFORMATION

511110 Newspaper publishers (except Internet)
511120 Periodical publishers (except Internet)

511130 Book publishers (except Internet)
511140 Directory and mailing list publishers
511190 Other publishers (except Internet)

512000 Motion picture and sound recording industries
515100 Radio and television broadcasting
517000 Telecommunications

519100 Other information services
519130 Internet Publishing and Broadcast

DATA PROCESSING SERVICES

518210 Data Processing, Hosting, and Related Services

FINANCE AND INSURANCE

522100 Depository credit intermediation

522200 Nondepository credit intermediation
522110 Credit card issuing
522220 Sales Financing

522291 Consumer lending
522292 Real estate credit
522298 Other nondepository credit intermediation

523000 Securities, commodity contracts, and other financial investments and related activities
523920 Portfolio management
523930 Investment advice

524113 Direct life insurance carriers
524114 Direct health and medical insurance carriers
524126 Direct property and casualty insurance carriers

524130 Reinsurance carriers
524292 Third-party administration of insurance and pension funds
524298 All other insurance-related activities

525100 Insurance and employee benefit funds
525920 Trusts, estates, and agency accounts
525990 Other Financial vehicles (including mortgage REITs)

REAL ESTATE AND RENTAL LEASING

531110 Lessors of residential buildings and dwellings (including equity REITs)
531120 Lessors of nonresidential buildings

531190 Lessors of other real estate property
531310 Real estate property managers
531390 Other activities related to real estate

532000 Rental and leasing services
532420 Office machinery and equipment rental and leasing

PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES

541100 Legal services
541990 Consumer credit counseling services
541200 Accounting, tax preparation, bookkeeping, and payroll services

541300 Architectural, engineering, and related services
541380 Testing laboratories
541511 Custom computer programming services

541519 Other computer-related services
541610 Management consulting services
541700 Scientific research and development services

541800 Advertising and related services
541860 Direct mail advertising
541900 Other professional, scientific, and technical services

MANAGEMENT OF COMPANIES AND ENTERPRISES
551111 Offices of bank holding companies
551112 Offices of other holding companies

ADMINISTRATIVE AND SUPPORT SERVICES

561000 Administrative and support services
561300 Employment services

561439 Other business service centers
561499 All other business support services
561500 Travel arrangement and reservation services

561520 Tour operators
561700 Services to buildings and dwellings

WASTE MANAGEMENT AND REMEDIATION SERVICES

562000 Waste management and remediation services

EDUCATIONAL SERVICES

611420 Computer training

611430 Professional and management development training
611600 Other schools and instruction (other than elementary and secondary schools or colleges and universities, which should select a code to describe their unrelated activities)
611710 Educational support services

HEALTHCARE AND SOCIAL ASSISTANCE