2025›Instructions for Form 1120-S›Specific Instructions

Item B. Business Code

Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation · 2026-10-03 edition · updated 2026-10-04 · United States

See Principal Business Activity Codes, later. For nonstore retailers, select the principal business activity (PBA) code by the primary product that your establishment sells. For example, establishments primarily selling prescription and non-prescription drugs, select PBA code 456110 Pharmacies & Drug Retailers.

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▸Contents — Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation

Instruction 1120-S — Instructions for Form 1120-S, U.S. Income Tax Return for an S Corporation

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