Non-NAICS Business Activity Codes

In the codes below that include “###” replace “#” with numbers to identify each interest (nonqualified S corporation or passive income activity).

For example, if four Schedules A (Form 990-T) are being filed to report unrelated trade or business income from four separate nonqualifying S corporation interests, the business activity code entered in item C at the top of the four Schedules A (Form 990-T) would be 904001, 904002, 904003, and 904004, respectively.

901101. Investment activities, including:

• Debt-financed income (512(b) (4));