Form Department of the Treasury Internal Revenue Service A Principal business activity B Principal p 2025

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A list of principal business activities and their associated codes is designed to classify an enterprise by the type of activity in which it is engaged to facilitate the administration of the Internal Revenue Code (IRC). Go to for a complete list of codes.
If you dont see a code for the activity you are trying to categorize, select the appropriate code from the NAICS website at .census.gov/cgi-bin/sssd/ naics/naicsrch?chart=2017. The codes listed in Other (beginning with 90) are not part of the NAIC system and are not listed on the NAICS website.
In the event that a business doesnt cleanly fit into any one principal business activity, using the 999999 code may be appropriate. Even more than the other category, the 999999 code serves as a catch-all for hard-to-define or unusual businesses, such as those in emerging industries.
Where to find the code. Principal business codes are assigned in alphabetical order of the industry they apply to and can be found in the instructions for the IRS Schedule C form. Sole proprietorship or single-member LLC companies use this form to report their profits and losses.
NAICS 999000 - Federal, State, and Local Government, excluding State and Local Government Schools and Hospitals and the U.S. Postal Service (OEWS Designation)

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An IRS principal business code is a six-digit number that the IRS usually assigns to your business based on the revenue and activities you report in your tax filings.
423990 - Other Miscellaneous Durable Goods Merchant Wholesalers.
NAICS 541700 - Scientific Research and Development Services.

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