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Form 1120-IC-DISC Codes for Principal Business Activity

This list of principal business activities and their associated codes is

total gross receipts is derived. Total receipts means all income (line

designed to classify an enterprise by the type of activity in which it is

1, page 1).

engaged to facilitate the administration of the Internal Revenue

On page 6, Schedule O, line 1, enter the principal business activity

Code. These principal business activity codes are based on the

and principal product or service that account for the largest

North American Industry Classification System. Certain activities,

percentage of total receipts. For example, if the principal activity is

such as manufacturing, do not apply to an IC-DISC.

“Wholesale Trade Durable Goods: Machinery, Equipment, &

Using the list below, enter on page 1, item B, the code number for

Supplies,” the principal product or service may be “Engines and

the specific industry group from which the largest percentage of

Turbines.”

Wholesale Trade

424210 Drugs & Druggists’ Sundries

Motion Picture and Sound

Rental and Leasing

424300 Apparel, Piece Goods, &

Recording Industries

Rental and Leasing Services

Merchandise Wholesalers, Durable

Notions

512100 Motion Picture & Video

532100 Automotive Equipment Rental

Goods

424400 Grocery & Related Products

Industries (except video

& Leasing

423100 Motor Vehicle & Motor

424500 Farm Product Raw Materials

rental)

532210 Consumer Electronics &

Vehicle Parts & Supplies

424600 Chemical & Allied Products

512200 Sound Recording Industries

Appliances Rental

423200 Furniture & Home Furnishings

424700 Petroleum & Petroleum

532220 Formal Wear & Costume

423300 Lumber & Other Construction

Broadcasting (except Internet)

Products

Rental

515100 Radio & Television

Materials

424800 Beer, Wine, & Distilled

532230 Video Tape & Disc Rental

Broadcasting

423400 Professional & Commercial

Alcoholic Beverage

532290 Other Consumer Goods

515210 Cable & Other Subscription

Equipment & Supplies

424910 Farm Supplies

Programming

Rental

423500 Metal & Mineral (except

424920 Book, Periodical, &

532310 General Rental Centers

Petroleum)

Newspapers

Telecommunications

532400 Commercial & Industrial

423600 Electrical & Electronic Goods

424930 Flower, Nursery Stock, &

517000 Telecommunications

Machinery & Equipment

423700 Hardware, & Plumbing &

Florists’ Supplies

(including paging, cellular,

Rental & Leasing

Heating Equipment, & Supplies

424940 Tobacco & Tobacco Products

satellite, cable & other

423800 Machinery, Equipment, &

424950 Paint, Varnish, & Supplies

program distribution,

Supplies

Professional Services

424990 Other Miscellaneous

resellers, other

423910 Sporting & Recreational Goods

Nondurable Goods

telecommunications, &

Architectural, Engineering, and

& Supplies

Related Services

internet service providers)

423920 Toy & Hobby Goods & Supplies

Information

541310 Architectural Services

Data Processing Services

423930 Recyclable Materials

Publishing Industries (except

541320 Landscape Architecture

423940 Jewelry, Watch, Precious

518210 Data Processing, Hosting, &

Internet)

Services

Related Services

Stone, & Precious Metals

511110 Newspaper Publishers

541330 Engineering Services

423990 Other Miscellaneous Durable

511120 Periodical Publishers

Other Information Services

541340 Drafting Services

Goods

511130 Book Publishers

519100 Other Information Services

541350 Building Inspection Services

511140 Directory & Mailing List

(including news syndicates,

541360 Geophysical Surveying &

Merchandise Wholesalers,

Publishers

libraries, internet publishing &

Mapping Services

Nondurable Goods

511190 Other Publishers

541370 Surveying & Mapping (except

424100 Paper & Paper Products

broadcasting)

511210 Software Publishers

Geophysical) Services

541380 Testing Laboratories

Other Professional Services

541600 Management Services

Schedule P (Form 1120-IC-DISC) Codes for Principal Business Activity

(These codes are used only with Schedule P (Form 1120-IC-DISC)).

Using the list below, enter on each Schedule P, the code for the

specific industry group and the product or product line for which the

These codes for the Principal Business Activity are designed to

Schedule P is completed.

classify enterprises by the type of activity in which they are engaged

to facilitate the administration of the Internal Revenue Code. Certain

activities such as manufacturing do not apply to an IC-DISC.

Transportation,

Code

Retail Trade

Finance, Insurance, and Real

Communication, Electric,

Estate

5040 Sporting, recreational,

Code

Gas, and Sanitary Services

photographic, and hobby

Code

Building materials, hardware, garden

goods, toys, and supplies

supply, mobile home dealers,

Code

Credit agencies other than banks

5050 Metals and minerals, except

general merchandise, and food

Transportation

6199 Other credit agencies

petroleum and scrap

stores

4400 Water transportation

5060 Electrical goods

5220 Building materials dealers

4700 Other transportation services

Services

5070 Hardware, plumbing and heating

5251 Hardware stores

Electric, gas, and sanitary services

equipment

5265 Garden supplies and mobile

Business services

5098 Other durable goods

4910 Electric services

home dealers

7389 Export management services

4920 Gas production and distribution

5300 General merchandise stores

Nondurable

4930 Combination utility services

5410 Grocery stores

Auto repair and services;

5110 Paper and paper products

5490 Other food stores

miscellaneous repair services

5129 Drugs, drug proprietaries, and

Wholesale Trade

7500 Lease or rental of motor

druggists’ sundries

Automotive dealers and service

vehicles

5130 Apparel, piece goods, and

Durable

stations

notions

5008 Machinery, equipment, and

5515 Motor vehicle dealers

Amusement and recreation services

5140 Groceries and related products

supplies

5541 Gasoline service stations

7812 Motion picture production,

5150 Farm-product raw materials

5010 Motor vehicles and automotive

5598 Other automotive dealers

distribution, and services

5160 Chemicals and allied products

equipment

5600 Apparel and accessory stores

5170 Petroleum and petroleum

5020 Furniture and home furnishings

5700 Furniture and home furnishings

Other services

products

5030 Lumber and construction

stores

8911 Architectural and engineering

5180 Alcoholic beverages

materials

5800 Eating and drinking places

services

5190 Miscellaneous nondurable

8930 Accounting, auditing, and

Miscellaneous retail stores

goods

bookkeeping

5912 Drug stores and proprietary

8980 Miscellaneous services

stores

5921 Liquor stores

5995 Other miscellaneous retail stores

-13-

Instructions For Form 1120-Ic Disc - Interest Charge Domestic International Sales Corporation Return - 2011 Page 13

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