Skip to content

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.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — 1222 Inst 3115 (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.