Instructions For Schedule C 1040 - 2016 (Page 17 of 18) in pdf

Principal Business or Professional

six-digit codes are based on the North American

estate agent). Now find the six-digit code assigned to

Activity Codes

Industry Classification System (NAICS).

this activity (for example, 531210, the code for offices

of real estate agents and brokers) and enter it on

Select the category that best describes your

Schedule C or C-EZ, line B.

These codes for the Principal Business or Professional

primary business activity (for example, Real Estate).

Activity classify sole proprietorships by the type of

Then select the activity that best identifies the principal

Note. If your principal source of income is from

activity they are engaged in to facilitate the

source of your sales or receipts (for example, real

farming activities, you should file Schedule F.

administration of the Internal Revenue Code. These

Accommodation, Food

Finance & Insurance

115310 Support activities for forestry

517000 Telecommunications & Internet

service providers

Services, & Drinking Places

Arts, Entertainment, &

Credit Intermediation & Related

Data Processing Services

Recreation

Activities

Accommodation

518210 Data processing, hosting, &

522100 Depository credit intermediation

721310 Rooming & boarding houses

Amusement, Gambling, & Recreation

related services

(including commercial banking,

Industries

721210 RV (recreational vehicle) parks

519100 Other information services

savings institutions, & credit

& recreational camps

713100 Amusement parks & arcades

(including news syndicates &

unions)

libraries, Internet publishing &

721100 Traveler accommodation

713200 Gambling industries

522200 Nondepository credit

broadcasting)

(including hotels, motels, & bed

713900 Other amusement & recreation

intermediation (including sales

& breakfast inns)

Motion Picture & Sound Recording

financing & consumer lending)

services (including golf courses,

Food Services & Drinking Places

skiing facilities, marinas, fitness

512100 Motion picture & video

522300 Activities related to credit

centers, bowling centers, skating

industries (except video rental)

722514 Cafeterias & buffets

intermediation (including loan

rinks, miniature golf courses)

brokers)

512200 Sound recording industries

722410 Drinking places (alcoholic

Museums, Historical Sites, & Similar

beverages)

Insurance Agents, Brokers, & Related

Manufacturing

Institutions

Activities

722511 Full-service restaurants

315000 Apparel mfg.

712100 Museums, historical sites, &

524210 Insurance agencies &

722513 Limited-service restaurants

similar institutions

312000 Beverage & tobacco product

brokerages

722515 Snack & non-alcoholic beverage

mfg.

Performing Arts, Spectator Sports, &

524290 Other insurance related

bars

Related Industries

334000 Computer & electronic product

activities

722300 Special food services (including

mfg.

711410 Agents & managers for artists,

Securities, Commodity Contracts, &

food service contractors &

athletes, entertainers, & other

335000 Electrical equipment, appliance,

Other Financial Investments & Related

caterers)

public figures

& component mfg.

Activities

Administrative & Support and

711510 Independent artists, writers, &

332000 Fabricated metal product mfg.

523140 Commodity contracts brokers

Waste Management &

performers

337000 Furniture & related product mfg.

523130 Commodity contracts dealers

Remediation Services

711100 Performing arts companies

333000 Machinery mfg.

523110 Investment bankers & securities

711300 Promoters of performing arts,

dealers

339110 Medical equipment & supplies

Administrative & Support Services

sports, & similar events

mfg.

523210 Securities & commodity

561430 Business service centers

711210 Spectator sports (including

exchanges

322000 Paper mfg.

(including private mail centers

professional sports clubs &

& copy shops)

523120 Securities brokers

324100 Petroleum & coal products mfg.

racetrack operations)

561740 Carpet & upholstery cleaning

523900 Other financial investment

326000 Plastics & rubber products mfg.

Construction of Buildings

services

activities (including investment

331000 Primary metal mfg.

advice)

561440 Collection agencies

236200 Nonresidential building

323100 Printing & related support

Health Care & Social Assistance

construction

561450 Credit bureaus

activities

236100 Residential building

561410 Document preparation services

Ambulatory Health Care Services

313000 Textile mills

construction

561300 Employment services

621610 Home health care services

314000 Textile product mills

Heavy and Civil Engineering

561710 Exterminating & pest control

621510 Medical & diagnostic

336000 Transportation equipment mfg.

Construction

services

laboratories

321000 Wood product mfg.

237310 Highway, street, & bridge

561210 Facilities support (management)

621310 Offices of chiropractors

construction

339900 Other miscellaneous mfg.

services

621210 Offices of dentists

237210 Land subdivision

Chemical Manufacturing

561600 Investigation & security services

621330 Offices of mental health

237100 Utility system construction

325100 Basic chemical mfg.

561720 Janitorial services

practitioners (except physicians)

237990 Other heavy & civil engineering

325500 Paint, coating, & adhesive mfg.

561730 Landscaping services

621320 Offices of optometrists

construction

325300 Pesticide, fertilizer, & other

561110 Office administrative services

621340 Offices of physical,

Specialty Trade Contractors

agricultural chemical mfg.

occupational & speech

561420 Telephone call centers

238310 Drywall & insulation

325410 Pharmaceutical & medicine

therapists, & audiologists

(including telephone answering

contractors

mfg.

services & telemarketing

621111 Offices of physicians (except

238210 Electrical contractors

325200 Resin, synthetic rubber, &

bureaus)

mental health specialists)

artificial & synthetic fibers &

238350 Finish carpentry contractors

561500 Travel arrangement &

621112 Offices of physicians, mental

filaments mfg.

238330 Flooring contractors

reservation services

health specialists

325600 Soap, cleaning compound, &

238130 Framing carpentry contractors

561490 Other business support services

621391 Offices of podiatrists

toilet preparation mfg.

(including repossession services,

238150 Glass & glazing contractors

621399 Offices of all other

325900 Other chemical product &

court reporting, & stenotype

miscellaneous health

238140 Masonry contractors

preparation mfg.

services)

practitioners

238320 Painting & wall covering

Food Manufacturing

561790 Other services to buildings &

621400 Outpatient care centers

contractors

dwellings

311110 Animal food mfg.

621900 Other ambulatory health care

238220 Plumbing, heating & air-

561900 Other support services

311800 Bakeries, tortilla, & dry pasta

conditioning contractors

services (including ambulance

(including packaging & labeling

mfg.

services, blood, & organ banks)

238110 Poured concrete foundation &

services, & convention & trade

311500 Dairy product mfg.

structure contractors

Hospitals

show organizers)

311400 Fruit & vegetable preserving &

238160 Roofing contractors

622000 Hospitals

Waste Management & Remediation

speciality food mfg.

Services

238170 Siding contractors

Nursing & Residential Care Facilities

311200 Grain & oilseed milling

562000 Waste management &

623000 Nursing & residential care

238910 Site preparation contractors

311610 Animal slaughtering &

remediation services

facilities

238120 Structural steel & precast

processing

Agriculture, Forestry, Hunting,

concrete construction

Social Assistance

311710 Seafood product preparation &

contractors

& Fishing

624410 Child day care services

packaging

238340 Tile & terrazzo contractors

624200 Community food & housing, &

311300 Sugar & confectionery product

112900 Animal production (including

238290 Other building equipment

emergency & other relief

mfg.

breeding of cats and dogs)

contractors

services

311900 Other food mfg. (including

114110 Fishing

238390 Other building finishing

624100 Individual & family services

coffee, tea, flavorings, &

113000 Forestry & logging (including

contractors

624310 Vocational rehabilitation

seasonings)

forest nurseries & timber tracts)

238190 Other foundation, structure, &

services

Leather & Allied Product

114210 Hunting & trapping

building exterior contractors

Information

Manufacturing

Support Activities for Agriculture &

238990 All other specialty trade

316210 Footwear mfg. (including

511000 Publishing industries (except

Forestry

contractors

leather, rubber, & plastics)

Internet)

115210 Support activities for animal

Educational Services

316110 Leather & hide tanning &

production (including farriers)

Broadcasting (except Internet) &

finishing

611000 Educational services (including

Telecommunications

115110 Support activities for crop

316990 Other leather & allied product

schools, colleges, &

production (including cotton

515000 Broadcasting (except Internet)

mfg.

universities)

ginning, soil preparation,

planting, & cultivating)

C-17

Instructions For Schedule C 1040 - 2016 Page 17

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