2025›Instructions for Schedule C (Form 1040)›!
Part V. Other Expenses. Line 48
Instruction 1040 (Schedule C) — Instructions for Schedule C (Form 1040), Profit or Loss From Business · 2026-10-03 edition · updated 2026-10-04 · United States
Include all ordinary and necessary business expenses not deducted elsewhere on Schedule C. List the type and amount of each expense separately in the space provided. Enter the total on lines 48 and 27b. Do not include the cost of business equipment or furniture; replacements or permanent improvements to property; or personal, living, and family expenses. Do not include charitable contributions. Also, you can’t deduct fines or penalties paid to a government for violating any law. For details on business expenses, see Pub. 334 , chapter 8.
Amortization. Include amortization in this part. For amortization that begins in 2025, complete and attach Form 4562.
You can amortize such costs as:
The cost of pollution-control facilities;
Amounts paid for research and experimentation (see sections 174 and 174A for new provisions that impact research and experimentation expenditures);
Amounts paid to acquire, protect, expand, register, or defend trademarks or trade names; or
Goodwill and certain other intangibles. In most cases, you cannot amortize real property construction period interest and taxes. Special rules apply for allocating interest to real or personal property produced in your trade or business.
For a complete list, see the Instructions for Form 4562, Part VI.
At-risk loss deduction. Any loss from this business that was not allowed last year because of the at-risk rules is treated as a deduction allocable to this business in 2025.
Bad debts. Include debts and partial debts from sales or services that were included in income and are definitely known to be worthless. If you later collect a debt that you deducted as a bad debt, include it as income in the year collected. For details, see Pub. 334, chapter 8.
Business startup costs. If your business began in 2025, you can elect to deduct up to $5,000 of certain business startup costs. The $5,000 limit is reduced (but not below zero) by the amount by which your total startup costs exceed $50,000. Your remaining startup costs can be amortized over a 180-month period beginning with the month the business began.
For details, see IRS.gov/Newsroom/Heres-how-businesses- can-deduct-startup-costs-from-their-federal-taxes . For
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amortization that begins in 2025, complete and attach Form 4562.
Deduction for removing barriers to individuals with disabil- ities and the elderly. You may be able to deduct up to $15,000 of costs paid or incurred in 2025 to remove architectural or transportation barriers to individuals with disabilities and the elderly. However, you can’t take both a credit (on Form 8826) and a deduction for the same expenditures.
Nontaxable Medicaid waiver payments. Include the nontaxable amount of your Medicaid waiver payments. See Medicaid waiver payments, earlier.
De minimis safe harbor for tangible property. Generally, you must capitalize costs to acquire or produce real or tangible personal property used in your trade or business, such as buildings, equipment, or furniture. However, if you elect to use the de minimis safe harbor for tangible property, you may deduct de minimis amounts paid to acquire or produce certain tangible property if these amounts are deducted by you for financial accounting purposes or in keeping your books and records.
If you have an applicable financial statement, you may use this safe harbor to deduct amounts paid for tangible property up to $5,000 per item or invoice. If you don’t have an applicable financial statement, you may use the de minimis safe harbor to deduct amounts paid for tangible property up to $2,500 per item or invoice.
Only deduct these amounts as other expenses. Don’t include these amounts on any other line.
For details on making this election and requirements for using the de minimis safe harbor for tangible property, see chapter 8 of Pub. 334 .
Film, television, live theatrical, and sound recording pro- duction expenses. You can elect to deduct costs of certain qualified film or television productions, certain qualified live theatrical productions, and certain qualified sound recording productions. See section 181 for details.
Forestation and reforestation costs. Reforestation costs are generally capital expenditures. However, for each qualified timber property, you can elect to expense up to $10,000 ($5,000 if married filing separately) of qualifying reforestation costs paid or incurred in 2025.
You can elect to amortize the remaining costs over 84 months. For amortization that begins in 2025, complete and attach Form 4562.
The amortization election and the expense election don’t apply to trusts. For details on reforestation expenses, see chapter 4 of Pub. 225 .
Technology and software tools. You can deduct technology and software tools that are ordinary and necessary expenses directly related to operating your business. Generally, this will include tax preparation software and subscription services paid to manage your business. However, you can’t deduct technology or software tools that must be depreciated or amortized. Most computer software expenses must be capitalized and depreciated or expensed under section 179. See Pub. 946 for more information.
Paperwork Reduction Act Notice. We ask for the information on Schedule C (Form 1040) to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.
The time needed to complete and file Schedule C (Form 1040) will vary depending on individual circumstances. The estimated burden for individual taxpayers filing this form is included in the estimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers who file this form is approved under OMB control number 1545-0074 and is shown next.
Recordkeeping . . . . . . . . . . . . . . . . . . . . 3 hr., 36 min. Learning about the law or the form . . . . . . . 1 hr., 19 min. Preparing the form . . . . . . . . . . . . . . . . . . 1 hr., 39 min. Copying, assembling, and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . 34 min.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.
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Principal Business or Professional type of activity they are engaged in to facilitate the Now find the six-digit code assigned to this activity (for
administration of the Internal Revenue Code. These example, 531210, the code for offices of real estate
Activity Codes six-digit codes are based on the NAICS. agents and brokers) and enter it on Schedule C, line B.
Select the category that best describes your primary Note: If your principal source of income is from
North American Industry Classification System (NAICS). business activity (for example, Real Estate). Then select farming activities, you should file Schedule F.
These codes for the Principal Business or the activity that best identifies the principal source of
Professional Activity classify sole proprietorships by the your sales or receipts (for example, real estate agent).
| Accommodation, Food Services, & Drinking Places 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) |
Arts, Entertainment, & Recreation 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) |
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) |
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. |
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Principal Business or Professional type of activity they are engaged in to facilitate the Now find the six-digit code assigned to this activity (for
administration of the Internal Revenue Code. These example, 531210, the code for offices of real estate
Activity Codes six-digit codes are based on the NAICS. agents and brokers) and enter it on Schedule C, line B.
Select the category that best describes your primary Note: If your principal source of income is from
North American Industry Classification System (NAICS). business activity (for example, Real Estate). Then select farming activities, you should file Schedule F.
These codes for the Principal Business or the activity that best identifies the principal source of
Professional Activity classify sole proprietorships by the your sales or receipts (for example, real estate agent).
| Accommodation, Food Services, & Drinking Places 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) |
Arts, Entertainment, & Recreation 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) |
Health Care & Social Assistance 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 |
Health Care & Social Assistance 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 |
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| Principal Business or Professional type of activity they are engaged in to facilitate the Now find the six-digit code assigned to this activity (for administration of the Internal Revenue Code. These example, 531210, the code for offices of real estate Activity Codes six-digit codes are based on the NAICS. agents and brokers) and enter it on Schedule C, line B. Select the category that best describes your primary Note: If your principal source of income is from North American Industry Classification System (NAICS). business activity (for example, Real Estate). Then select farming activities, you should file Schedule F. These codes for the Principal Business or the activity that best identifies the principal source of Professional Activity classify sole proprietorships by the your sales or receipts (for example, real estate agent). |
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|---|---|---|---|
| Administrative & Support and Waste Management & Remediation Services 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 |
Principal Business or Professional type of activity they are engaged in to facilitate the Now find the six-digit code assigned to this activity (for
administration of the Internal Revenue Code. These example, 531210, the code for offices of real estate
Activity Codes six-digit codes are based on the NAICS. agents and brokers) and enter it on Schedule C, line B.
Select the category that best describes your primary Note: If your principal source of income is from
North American Industry Classification System (NAICS). business activity (for example, Real Estate). Then select farming activities, you should file Schedule F.
These codes for the Principal Business or the activity that best identifies the principal source of
Professional Activity classify sole proprietorships by the your sales or receipts (for example, real estate agent).
| Administrative & Support and Waste Management & Remediation Services 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 |
Construction of Buildings 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 |
Construction of Buildings 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 |
Construction of Buildings 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|
Principal Business or Professional type of activity they are engaged in to facilitate the Now find the six-digit code assigned to this activity (for
administration of the Internal Revenue Code. These example, 531210, the code for offices of real estate
Activity Codes six-digit codes are based on the NAICS. agents and brokers) and enter it on Schedule C, line B.
Select the category that best describes your primary Note: If your principal source of income is from
North American Industry Classification System (NAICS). business activity (for example, Real Estate). Then select farming activities, you should file Schedule F.
These codes for the Principal Business or the activity that best identifies the principal source of
Professional Activity classify sole proprietorships by the your sales or receipts (for example, real estate agent).
| Administrative & Support and Waste Management & Remediation Services 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 |
Construction of Buildings 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 |
Information 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 |
Information 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 |
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Principal Business or Professional type of activity they are engaged in to facilitate the Now find the six-digit code assigned to this activity (for
administration of the Internal Revenue Code. These example, 531210, the code for offices of real estate
Activity Codes six-digit codes are based on the NAICS. agents and brokers) and enter it on Schedule C, line B.
Select the category that best describes your primary Note: If your principal source of income is from
North American Industry Classification System (NAICS). business activity (for example, Real Estate). Then select farming activities, you should file Schedule F.
These codes for the Principal Business or the activity that best identifies the principal source of
Professional Activity classify sole proprietorships by the your sales or receipts (for example, real estate agent).
Agriculture, Forestry, Hunting, & Fishing 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 |
Agriculture, Forestry, Hunting, & Fishing 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 |
Agriculture, Forestry, Hunting, & Fishing 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 |
Mining 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 |
|---|---|---|---|
Agriculture, Forestry, Hunting, & Fishing 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 |
Educational Services 611000 Educational services (including schools, colleges, & universities) |
Educational Services 611000 Educational services (including schools, colleges, & universities) |
Educational Services 611000 Educational services (including schools, colleges, & universities) |
Agriculture, Forestry, Hunting, & Fishing 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 |
Educational Services 611000 Educational services (including schools, colleges, & universities) |
Educational Services 611000 Educational services (including schools, colleges, & universities) |
Other Services 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 |
Principal Business or Professional type of activity they are engaged in to facilitate the Now find the six-digit code assigned to this activity (for
administration of the Internal Revenue Code. These example, 531210, the code for offices of real estate
Activity Codes six-digit codes are based on the NAICS. agents and brokers) and enter it on Schedule C, line B.
Select the category that best describes your primary Note: If your principal source of income is from
North American Industry Classification System (NAICS). business activity (for example, Real Estate). Then select farming activities, you should file Schedule F.
These codes for the Principal Business or the activity that best identifies the principal source of
Professional Activity classify sole proprietorships by the your sales or receipts (for example, real estate agent).
Agriculture, Forestry, Hunting, & Fishing 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 |
Finance & Insurance Credit Intermediation & Related Activities 522100 Depository credit intermediation (including commercial banking, savings institutions, & credit unions) 522200 Nondepository credit intermediation (including sales financing & consumer lending) |
Finance & Insurance Credit Intermediation & Related Activities 522100 Depository credit intermediation (including commercial banking, savings institutions, & credit unions) 522200 Nondepository credit intermediation (including sales financing & consumer lending) |
Finance & Insurance Credit Intermediation & Related Activities 522100 Depository credit intermediation (including commercial banking, savings institutions, & credit unions) 522200 Nondepository credit intermediation (including sales financing & consumer lending) |
|---|---|---|---|
Agriculture, Forestry, Hunting, & Fishing 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 |
Finance & Insurance Credit Intermediation & Related Activities 522100 Depository credit intermediation (including commercial banking, savings institutions, & credit unions) 522200 Nondepository credit intermediation (including sales financing & consumer lending) |
Manufacturing 315000 Apparel mfg. 312000 Beverage & tobacco product mfg. 334000 Computer & electronic product mfg. |
Manufacturing 315000 Apparel mfg. 312000 Beverage & tobacco product mfg. 334000 Computer & electronic product mfg. |
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Principal Business or Professional Activity Codes (Continued)
| 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 |
541990 All other professional, scientific, & technical services |
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) Nonstore Retailers xx Nonstore retailers sell all types of merchandise using such methods as Internet, mail-order catalogs, interactive television, or direct sales. These types of Retailers should select the PBA associated with their primary line of products sold. xx For example, establishments primarily selling prescription and nonprescription drugs select PBA code 456110 Pharmacies & Drug Retailers. |
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) |
|---|
|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|Real Estate & Rental & Leasing
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|Real Estate & Rental & Leasing
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|Real Estate & Rental & Leasing
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|
|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|Real Estate & Rental & Leasing
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|Real Estate & Rental & Leasing
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|Utilities
221000
Utilities|
|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|Real Estate & Rental & Leasing
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|Real Estate & Rental & Leasing
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|Wholesale Trade
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|
|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|Religious, Grantmaking, Civic,
Professional, & Similar
Organizations
813000
Religious, grantmaking, civic,
professional, & similar
organizations|Religious, Grantmaking, Civic,
Professional, & Similar
Organizations
813000
Religious, grantmaking, civic,
professional, & similar
organizations|Religious, Grantmaking, Civic,
Professional, & Similar
Organizations
813000
Religious, grantmaking, civic,
professional, & similar
organizations|
|Professional, Scientific, &
Technical Services
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|Professional, Scientific, &
Technical Services
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|Professional, Scientific, &
Technical Services
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|Professional, Scientific, &
Technical Services
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|
|Professional, Scientific, &
Technical Services
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|Retail Trade
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)|Retail Trade
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)|Retail Trade
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)|
|Professional, Scientific, &
Technical Services
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|Retail Trade
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)|Transportation & Warehousing
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)|Transportation & Warehousing
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)|
|Professional, Scientific, &
Technical Services
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|Retail Trade
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)|Transportation & Warehousing
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)|Wholesale Trade Agents &
Brokers
425120
Wholesale trade agents &
brokers|
|Professional, Scientific, &
Technical Services
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|Retail Trade
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)|Transportation & Warehousing
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)|999000
Unclassified establishments
(unable to classify)|
19
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