Instructions for Form 3115›(Rev. December 2022)›!
Principal Business Activity Code
1222 Inst 3115 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
If the filer is a business, enter the 6-digit principal business activity (PBA) code of the filer. The principal business activity of the filer is the activity generating the largest percentage of its total receipts. See the instructions for the filer's income tax return for the filer's PBA code and definition of total receipts.
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