Professional Documents
Culture Documents
Unless exempt under section 501, all entities. If a foreign person, including a Subchapter T
domestic corporations (including foreign corporation, wholly owns a cooperative association
1120-C
corporations in bankruptcy) must file an domestic disregarded entity (DE), the (including a farmers'
income tax return whether or not they domestic DE is treated as a domestic
cooperative)
have taxable income. Domestic corporation separate from its owner (the
corporations must file Form 1120, unless Entity that elects to be
foreign corporation) for the limited treated as a real estate
they are required, or elect to file a special purposes of the requirements under mortgage investment 1066
return. See Special Returns for Certain section 6038A that apply to 25% conduit (REMIC) under
Organizations below. foreign-owned domestic corporations. section 860D
Entities electing to be taxed as corpo- While a DE is not required to file a U.S.
Interest charge domestic
rations. A domestic entity electing to be income tax return, a DE covered by these
international sales 1120-IC-DISC
classified as an association taxable as a rules may be required to file a pro forma corporation (section 992)
corporation must file Form 1120, unless it Form 1120 with Form 5472 attached by
is required to or elects to file a special the due date (including extensions) of the Foreign corporation
return listed under Special Returns for return. See the Instructions for Form 5472 (other than life or
Certain Organizations below. The entity for additional information and coordination property and casualty
1120-F
also must file Form 8832, Entity with Form 5472 reporting by the domestic insurance company filing
Classification Election, and attach a copy DE. Form 1120-L or Form
1120-PC)
of Form 8832 to Form 1120 (or the Qualified opportunity fund. To be
applicable return) for the year of the certified as a qualified opportunity fund Foreign sales
election. For more information, see Form 1120-FSC
(QOF), the corporation must file Form corporation (section 922)
8832 and its instructions. 1120 and attach Form 8996, even if the
Condominium
Limited liability companies (LLC). If an corporation had no income or expenses to management, residential
entity with more than one owner was report. See Schedule K, Question 25. Also real estate
formed as an LLC under state law, it see the Instructions for Form 8996. management, or
generally is treated as a partnership for Qualified opportunity investment. If timeshare association 1120-H
federal income tax purposes and files the corporation held a qualified investment
that elects to be treated
Form 1065, U.S. Return of Partnership in a QOF at any time during the year, the
as a homeowners
Income. Generally, a single-member LLC association under
corporation must file its return with Form section 528
is disregarded as an entity separate from 8997, Initial and Annual Statement of
its owner and reports its income and Qualified Opportunity Fund Investments Life insurance company
deductions on its owner's federal income attached. See the instructions for Form (section 801)
1120-L
tax return. The LLC can file a Form 1120 8997.
only if it has filed Form 8832 to elect to be Fund set up to pay for
treated as an association taxable as a nuclear
1120-ND
corporation. For more information about decommissioning costs
LLCs, see Pub. 3402, Taxation of Limited (section 468A)
Liability Companies.
Property and casualty
Corporations engaged in farming. A insurance company 1120-PC
corporation (other than a corporation that (section 831)
is a subchapter T cooperative) that
Political organization
engages in farming should use Form 1120 1120-POL
(section 527)
to report the income (loss) from such
activities. Enter the income and Real estate investment
1120-REIT
deductions of the corporation according to trust (section 856)
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential,
as required by section 6103.
Estimates of Taxpayer Burden. The following tables show burden estimates based on current statutory requirements as of
December 2019 for taxpayers filing 2019 Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 1120-FSC,
1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL, and related attachments. Time spent and out-of-pocket costs are presented
separately. Time burden is broken out by taxpayer activity, with reporting representing the largest component. Out-of-pocket costs
include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and
submission fees, postage and photocopying costs, and tax preparation software costs. While these estimates do not include burden
associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic
errors, implying lower post-filing burden.
Tables 1, 2, and 3 below show the burden model estimates for each of the three classifications of business taxpayers: Partnerships
(Table 1), corporations (Table 2) and S corporations (Table 3). As the tables show, the average filing compliance is different for the
three forms of business. Showing a combined average burden for all businesses would understate the burden for corporations and
overstate the burden for the two pass-through entities (partnerships and corporations). In addition, the burden for small and large
businesses is shown separately for each type of business entity in order to clearly convey the substantially higher burden faced by the
largest businesses.
Forms 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-POL, and all attachments
Primary Form Filed or Type of Number of Returns Average Time per Taxpayer Average Cost per Average Monetized
Taxpayer (millions) (hours) Taxpayer Burden
All Taxable Corporations 2.1 335 $7,700 $23,500
Small 2.0 280 $4,000 $13,500
Large* 0.1 1,255 $70,200 $194,800
*A “large” business is defined as one having end-of-year assets greater than $10 million. A “large” business is defined the same way for partnerships, taxable corporations, and
pass-through corporations. A small business is any business that does not meet the definition of a large business.
Note. The data shown are the best estimates for 2019 business entity income tax returns. Reported time and cost burdens are
national averages and do not reflect a “typical” case. Most taxpayers experience lower than average burden varying considerably by
taxpayer type. The estimates are subject to change as new forms and data become available.
Comments. If you have comments concerning the accuracy of these time estimates or suggestions for making these forms
simpler, we would be happy to hear from you. You can send us comments through IRS.gov/FormComments. Or you can write to the
Agriculture, Forestry, Fishing, 238300 Building Finishing Contractors 325900 Other Chemical Product & 336990 Other Transportation Equipment
(including drywall, insulation, Preparation Mfg Mfg
and Hunting painting, wallcovering, flooring, Plastics and Rubber Products Furniture and Related Product
Crop Production tile, & finish carpentry) Manufacturing Manufacturing
111100 Oilseed & Grain Farming 238900 Other Specialty Trade 326100 Plastics Product Mfg 337000 Furniture & Related Product
Contractors (including site Manufacturing
111210 Vegetable & Melon Farming preparation) 326200 Rubber Product Mfg
(including potatoes & yams) Nonmetallic Mineral Product Miscellaneous Manufacturing
111300 Fruit & Tree Nut Farming Manufacturing Manufacturing 339110 Medical Equipment & Supplies
111400 Greenhouse, Nursery, & Food Manufacturing 327100 Clay Product & Refractory Mfg Mfg
Floriculture Production 311110 Animal Food Mfg 327210 Glass & Glass Product Mfg 339900 Other Miscellaneous
111900 Other Crop Farming (including Manufacturing
311200 Grain & Oilseed Milling 327300 Cement & Concrete Product Mfg
tobacco, cotton, sugarcane, hay, Wholesale Trade
peanut, sugar beet, & all other 311300 Sugar & Confectionery Product 327400 Lime & Gypsum Product Mfg
crop farming) Mfg 327900 Other Nonmetallic Mineral Merchant Wholesalers, Durable Goods
Animal Production 311400 Fruit & Vegetable Preserving & Product Mfg 423100 Motor Vehicle & Motor Vehicle
Specialty Food Mfg Primary Metal Manufacturing Parts & Supplies
112111 Beef Cattle Ranching & Farming
311500 Dairy Product Mfg 331110 Iron & Steel Mills & Ferroalloy 423200 Furniture & Home Furnishings
112112 Cattle Feedlots
311610 Animal Slaughtering and Mfg 423300 Lumber & Other Construction
112120 Dairy Cattle & Milk Production Processing 331200 Steel Product Mfg from Materials
112210 Hog & Pig Farming 311710 Seafood Product Preparation & Purchased Steel 423400 Professional & Commercial
112300 Poultry & Egg Production Packaging 331310 Alumina & Aluminum Production Equipment & Supplies
112400 Sheep & Goat Farming 311800 Bakeries, Tortilla & Dry Pasta & Processing 423500 Metal & Mineral (except
112510 Aquaculture (including shellfish & Mfg 331400 Nonferrous Metal (except Petroleum)
finfish farms & hatcheries) 311900 Other Food Mfg (including Aluminum) Production & 423600 Household Appliances and
112900 Other Animal Production coffee, tea, flavorings & Processing Electrical & Electronic Goods
seasonings) 331500 Foundries
Forestry and Logging 423700 Hardware, Plumbing, & Heating
Beverage and Tobacco Product Fabricated Metal Product Equipment & Supplies
113110 Timber Tract Operations Manufacturing Manufacturing 423800 Machinery, Equipment, &
113210 Forest Nurseries & Gathering of 312110 Soft Drink & Ice Mfg
Forest Products 332110 Forging & Stamping Supplies
312120 Breweries 332210 Cutlery & Handtool Mfg 423910 Sporting & Recreational Goods &
113310 Logging
312130 Wineries 332300 Architectural & Structural Metals Supplies
Fishing, Hunting, and Trapping
312140 Distilleries Mfg 423920 Toy & Hobby Goods & Supplies
114110 Fishing
312200 Tobacco Manufacturing 332400 Boiler, Tank, & Shipping 423930 Recyclable Materials
114210 Hunting & Trapping Container Mfg
Textile Mills and Textile Product Mills 423940 Jewelry, Watch, Precious Stone,
Support Activities for Agriculture and 332510 Hardware Mfg & Precious Metals
Forestry 313000 Textile Mills
314000 Textile Product Mills 332610 Spring & Wire Product Mfg 423990 Other Miscellaneous Durable
115110 Support Activities for Crop Goods
Production (including cotton Apparel Manufacturing 332700 Machine Shops; Turned Product;
ginning, soil preparation, & Screw, Nut, & Bolt Mfg Merchant Wholesalers, Nondurable
315100 Apparel Knitting Mills Goods
planting, & cultivating) 332810 Coating, Engraving, Heat
315210 Cut & Sew Apparel Contractors Treating, & Allied Activities 424100 Paper & Paper Products
115210 Support Activities for Animal
Production 315220 Men's & Boys' Cut & Sew 332900 Other Fabricated Metal Product 424210 Drugs & Druggists' Sundries
Apparel Mfg Mfg
115310 Support Activities for Forestry 424300 Apparel, Piece Goods, & Notions
315240 Women's, Girls' and Infants' Cut Machinery Manufacturing
Mining & Sew Apparel Mfg 424400 Grocery & Related Products
333100 Agriculture, Construction, & 424500 Farm Product Raw Materials
211120 Crude Petroleum Extraction 315280 Other Cut & Sew Apparel Mfg Mining Machinery Mfg
315990 Apparel Accessories & Other 424600 Chemical & Allied Products
211130 Natural Gas Extraction 333200 Industrial Machinery Mfg
Apparel Mfg 424700 Petroleum & Petroleum Products
212110 Coal Mining 333310 Commercial & Service Industry
Leather and Allied Product Machinery Mfg 424800 Beer, Wine, & Distilled Alcoholic
212200 Metal Ore Mining Manufacturing Beverages
212310 Stone Mining & Quarrying 333410 Ventilation, Heating,
316110 Leather & Hide Tanning & Air-Conditioning, & Commercial 424910 Farm Supplies
212320 Sand, Gravel, Clay, & Ceramic & Finishing Refrigeration Equipment Mfg 424920 Book, Periodical, & Newspapers
Refractory Minerals Mining & 316210 Footwear Mfg (including rubber
Quarrying 333510 Metalworking Machinery Mfg 424930 Flower, Nursery Stock, & Florists'
& plastics) Supplies
212390 Other Nonmetallic Mineral 333610 Engine, Turbine & Power
316990 Other Leather & Allied Product Transmission Equipment Mfg 424940 Tobacco & Tobacco Products
Mining & Quarrying Mfg
213110 Support Activities for Mining 333900 Other General Purpose 424950 Paint, Varnish, & Supplies
Wood Product Manufacturing Machinery Mfg 424990 Other Miscellaneous Nondurable
Utilities 321110 Sawmills & Wood Preservation Computer and Electronic Product Goods
221100 Electric Power Generation, 321210 Veneer, Plywood, & Engineered Manufacturing Wholesale Electronic Markets and
Transmission & Distribution Wood Product Mfg 334110 Computer & Peripheral Agents and Brokers
221210 Natural Gas Distribution 321900 Other Wood Product Mfg Equipment Mfg 425110 Business to Business Electronic
221300 Water, Sewage & Other Systems Paper Manufacturing 334200 Communications Equipment Mfg Markets
221500 Combination Gas & Electric 322100 Pulp, Paper, & Paperboard Mills 334310 Audio & Video Equipment Mfg 425120 Wholesale Trade Agents &
322200 Converted Paper Product Mfg 334410 Semiconductor & Other Brokers
Construction Electronic Component Mfg
Printing and Related Support Activities Retail Trade
Construction of Buildings 323100 Printing & Related Support 334500 Navigational, Measuring,
Electromedical, & Control Motor Vehicle and Parts Dealers
236110 Residential Building Construction Activities
Instruments Mfg 441110 New Car Dealers
236200 Nonresidential Building Petroleum and Coal Products
Construction Manufacturing 334610 Manufacturing & Reproducing 441120 Used Car Dealers
Heavy and Civil Engineering Magnetic & Optical Media 441210 Recreational Vehicle Dealers
324110 Petroleum Refineries (including
Construction integrated) Electrical Equipment, Appliance, and 441222 Boat Dealers
237100 Utility System Construction Component Manufacturing 441228 Motorcycle, ATV, and All Other
324120 Asphalt Paving, Roofing, &
237210 Land Subdivision Saturated Materials Mfg 335100 Electric Lighting Equipment Mfg Motor Vehicle Dealers
237310 Highway, Street, & Bridge 324190 Other Petroleum & Coal 335200 Major Household Appliance Mfg 441300 Automotive Parts, Accessories,
Construction Products Mfg 335310 Electrical Equipment Mfg & Tire Stores
237990 Other Heavy & Civil Engineering Chemical Manufacturing 335900 Other Electrical Equipment & Furniture and Home Furnishings Stores
Construction 325100 Basic Chemical Mfg Component Mfg 442110 Furniture Stores
Specialty Trade Contractors 325200 Resin, Synthetic Rubber, & Transportation Equipment 442210 Floor Covering Stores
238100 Foundation, Structure, & Building Artificial & Synthetic Fibers & Manufacturing 442291 Window Treatment Stores
Exterior Contractors (including Filaments Mfg 336100 Motor Vehicle Mfg 442299 All Other Home Furnishings
framing carpentry, masonry, 325300 Pesticide, Fertilizer, & Other 336210 Motor Vehicle Body & Trailer Mfg Stores
glass, roofing, & siding) Agricultural Chemical Mfg 336300 Motor Vehicle Parts Mfg Electronics and Appliance Stores
238210 Electrical Contractors 325410 Pharmaceutical & Medicine Mfg 336410 Aerospace Product & Parts Mfg 443141 Household Appliance Stores
238220 Plumbing, Heating, & 325500 Paint, Coating, & Adhesive Mfg
Air-Conditioning Contractors 336510 Railroad Rolling Stock Mfg 443142 Electronics Stores (including
325600 Soap, Cleaning Compound, & 336610 Ship & Boat Building Audio, Video, Computer, and
238290 Other Building Equipment Toilet Preparation Mfg Camera Stores)
Contractors
-26-
Principal Business Activity Codes (Continued)
Building Material and Garden 484120 General Freight Trucking, Activities Related to Credit Accounting, Tax Preparation,
Equipment and Supplies Dealers Long-distance Intermediation Bookkeeping, and Payroll Services
444110 Home Centers 484200 Specialized Freight Trucking 522300 Activities Related to Credit 541211 Offices of Certified Public
444120 Paint & Wallpaper Stores Transit and Ground Passenger Intermediation (including loan Accountants
Transportation brokers, check clearing, & 541213 Tax Preparation Services
444130 Hardware Stores money transmitting)
444190 Other Building Material Dealers 485110 Urban Transit Systems 541214 Payroll Services
Securities, Commodity Contracts, and
444200 Lawn & Garden Equipment & 485210 Interurban & Rural Bus Other Financial Investments and 541219 Other Accounting Services
Supplies Stores Transportation Related Activities Architectural, Engineering, and Related
Food and Beverage Stores 485310 Taxi and Ridesharing Services 523110 Investment Banking & Securities Services
445110 Supermarkets and Other 485320 Limousine Service Dealing 541310 Architectural Services
Grocery (except Convenience) 485410 School & Employee Bus 523120 Securities Brokerage 541320 Landscape Architecture Services
Stores Transportation 523130 Commodity Contracts Dealing 541330 Engineering Services
445120 Convenience Stores 485510 Charter Bus Industry 523140 Commodity Contracts Brokerage 541340 Drafting Services
445210 Meat Markets 485990 Other Transit & Ground 523210 Securities & Commodity 541350 Building Inspection Services
445220 Fish & Seafood Markets Passenger Transportation Exchanges 541360 Geophysical Surveying &
445230 Fruit & Vegetable Markets Pipeline Transportation 523900 Other Financial Investment Mapping Services
445291 Baked Goods Stores 486000 Pipeline Transportation Activities (including portfolio 541370 Surveying & Mapping (except
Scenic & Sightseeing Transportation management & investment Geophysical) Services
445292 Confectionery & Nut Stores advice)
445299 All Other Specialty Food Stores 487000 Scenic & Sightseeing 541380 Testing Laboratories
Transportation Insurance Carriers and Related
445310 Beer, Wine, & Liquor Stores Activities Specialized Design Services
Support Activities for Transportation 541400 Specialized Design Services
Health and Personal Care Stores 524140 Direct Life, Health, & Medical
488100 Support Activities for Air Insurance & Reinsurance (including interior, industrial,
446110 Pharmacies & Drug Stores Transportation graphic, & fashion design)
Carriers
446120 Cosmetics, Beauty Supplies, & 488210 Support Activities for Rail Computer Systems Design and Related
Perfume Stores 524150 Direct Insurance & Reinsurance
Transportation (except Life, Health, & Medical) Services
446130 Optical Goods Stores 488300 Support Activities for Water Carriers 541511 Custom Computer Programming
446190 Other Health & Personal Care Transportation 524210 Insurance Agencies & Services
Stores 488410 Motor Vehicle Towing Brokerages 541512 Computer Systems Design
Gasoline Stations 488490 Other Support Activities for Road 524290 Other Insurance Related Services
447100 Gasoline Stations (including Transportation Activities (including third-party 541513 Computer Facilities Management
convenience stores with gas) 488510 Freight Transportation administration of insurance and Services
Clothing and Clothing Accessories Arrangement pension funds) 541519 Other Computer Related
Stores 488990 Other Support Activities for Funds, Trusts, and Other Financial Services
448110 Men's Clothing Stores Transportation Vehicles Other Professional, Scientific, and
448120 Women's Clothing Stores Couriers and Messengers 525100 Insurance & Employee Benefit Technical Services
448130 Children's & Infants' Clothing Funds 541600 Management, Scientific, &
492110 Couriers
Stores 525910 Open-End Investment Funds Technical Consulting Services
492210 Local Messengers & Local (Form 1120-RIC)
448140 Family Clothing Stores Delivery 541700 Scientific Research &
525920 Trusts, Estates, & Agency Development Services
448150 Clothing Accessories Stores Warehousing and Storage Accounts 541800 Advertising & Related Services
448190 Other Clothing Stores 493100 Warehousing & Storage (except 525990 Other Financial Vehicles
lessors of miniwarehouses & 541910 Marketing Research & Public
448210 Shoe Stores (including mortgage REITs & Opinion Polling
self-storage units) closed-end investment funds)
448310 Jewelry Stores 541920 Photographic Services
448320 Luggage & Leather Goods Information “Offices of Bank Holding
541930 Translation & Interpretation
Stores Companies” and “Offices of
Publishing Industries (except Internet) Other Holding Companies” are Services
Sporting Goods, Hobby, Book, and 511110 Newspaper Publishers located under Management of 541940 Veterinary Services
Music Stores Companies (Holding
511120 Periodical Publishers 541990 All Other Professional, Scientific,
451110 Sporting Goods Stores Companies), later. & Technical Services
511130 Book Publishers
451120 Hobby, Toy, & Game Stores Real Estate and Rental and
451130 Sewing, Needlework, & Piece
511140 Directory & Mailing List Management of Companies
Goods Stores
Publishers Leasing (Holding Companies)
511190 Other Publishers Real Estate
451140 Musical Instrument & Supplies 551111 Offices of Bank Holding
Stores 511210 Software Publishers 531110 Lessors of Residential Buildings Companies
451211 Book Stores Motion Picture and Sound Recording & Dwellings (including equity
Industries REITs) 551112 Offices of Other Holding
451212 News Dealers & Newsstands Companies
512100 Motion Picture & Video Industries 531120 Lessors of Nonresidential
General Merchandise Stores (except video rental) Buildings (except Administrative and Support and
452200 Department Stores 512200 Sound Recording Industries Miniwarehouses) (including Waste Management and
452300 General Merchandise Stores, equity REITs)
Broadcasting (except Internet) Remediation Services
incl. Warehouse Clubs and 531130 Lessors of Miniwarehouses &
Supercenters 515100 Radio & Television Broadcasting Self-Storage Units (including Administrative and Support Services
Miscellaneous Store Retailers 515210 Cable & Other Subscription equity REITs)
Programming 561110 Office Administrative Services
453110 Florists 531190 Lessors of Other Real Estate 561210 Facilities Support Services
Telecommunications Property (including equity REITs)
453210 Office Supplies & Stationery 561300 Employment Services
Stores 517000 Telecommunications (including 531210 Offices of Real Estate Agents &
paging, cellular, satellite, cable & Brokers 561410 Document Preparation Services
453220 Gift, Novelty, & Souvenir Stores other program distribution, 561420 Telephone Call Centers
531310 Real Estate Property Managers
453310 Used Merchandise Stores resellers, other 561430 Business Service Centers
telecommunications, & Internet 531320 Offices of Real Estate Appraisers
453910 Pet & Pet Supplies Stores (including private mail centers &
service providers) 531390 Other Activities Related to Real copy shops)
453920 Art Dealers Estate
Data Processing Services 561440 Collection Agencies
453930 Manufactured (Mobile) Home Rental and Leasing Services
Dealers 518210 Data Processing, Hosting, & 561450 Credit Bureaus
Related Services 532100 Automotive Equipment Rental &
453990 All Other Miscellaneous Store Leasing 561490 Other Business Support Services
Retailers (including tobacco, Other Information Services (including repossession services,
candle, & trophy shops) 519100 Other Information Services 532210 Consumer Electronics & court reporting, & stenotype
(including news syndicates, Appliances Rental services)
Nonstore Retailers
libraries, Internet publishing & 532281 Formal Wear & Costume Rental 561500 Travel Arrangement &
454110 Electronic Shopping & broadcasting)
Mail-Order Houses 532282 Video Tape & Disc Rental Reservation Services
454210 Vending Machine Operators Finance and Insurance 532283 Home Health Equipment Rental 561600 Investigation & Security Services
454310 Fuel Dealers (including Heating Depository Credit Intermediation 532284 Recreational Goods Rental 561710 Exterminating & Pest Control
Oil and Liquefied Petroleum) 522110 Commercial Banking 532289 All Other Consumer Goods Services
454390 Other Direct Selling Rental 561720 Janitorial Services
522120 Savings Institutions
Establishments (including 532310 General Rental Centers 561730 Landscaping Services
door-to-door retailing, frozen 522130 Credit Unions
532400 Commercial & Industrial 561740 Carpet & Upholstery Cleaning
food plan providers, party plan 522190 Other Depository Credit Machinery & Equipment Rental &
merchandisers, & coffee-break Intermediation Services
Leasing 561790 Other Services to Buildings &
service providers) Nondepository Credit Intermediation Lessors of Nonfinancial Intangible Dwellings
Transportation and 522210 Credit Card Issuing Assets (except copyrighted works) 561900 Other Support Services
Warehousing 522220 Sales Financing 533110 Lessors of Nonfinancial (including packaging & labeling
522291 Consumer Lending Intangible Assets (except services, & convention & trade
Air, Rail, and Water Transportation copyrighted works) show organizers)
522292 Real Estate Credit (including
481000 Air Transportation mortgage bankers & originators) Professional, Scientific, and Waste Management and Remediation
482110 Rail Transportation 522293 International Trade Financing Services
483000 Water Transportation Technical Services 562000 Waste Management &
522294 Secondary Market Financing
Truck Transportation Legal Services Remediation Services
522298 All Other Nondepository Credit
484110 General Freight Trucking, Local Intermediation 541110 Offices of Lawyers
541190 Other Legal Services
-27-
Principal Business Activity Codes (Continued)
Other Ambulatory Health Care Services courses, skiing facilities, Automotive & Electronic) Repair
Educational Services marinas, fitness centers, & & Maintenance
621900 Other Ambulatory Health Care bowling centers)
611000 Educational Services (including Services (including ambulance 811410 Home & Garden Equipment &
schools, colleges, & universities) services & blood & organ banks) Accommodation and Food Appliance Repair & Maintenance
Health Care and Social Hospitals Services 811420 Reupholstery & Furniture Repair
Assistance 622000 Hospitals 811430 Footwear & Leather Goods
Accommodation Repair
Offices of Physicians and Dentists Nursing and Residential Care Facilities 721110 Hotels (except Casino Hotels) & 811490 Other Personal & Household
621111 Offices of Physicians (except 623000 Nursing & Residential Care Motels Goods Repair & Maintenance
mental health specialists) Facilities 721120 Casino Hotels Personal and Laundry Services
621112 Offices of Physicians, Mental Social Assistance 721191 Bed & Breakfast Inns 812111 Barber Shops
Health Specialists 624100 Individual & Family Services 721199 All Other Traveler 812112 Beauty Salons
621210 Offices of Dentists 624200 Community Food & Housing, & Accommodation
Emergency & Other Relief 812113 Nail Salons
Offices of Other Health Practitioners 721210 RV (Recreational Vehicle) Parks
Services & Recreational Camps 812190 Other Personal Care Services
621310 Offices of Chiropractors (including diet & weight reducing
624310 Vocational Rehabilitation 721310 Rooming & Boarding Houses,
621320 Offices of Optometrists Services centers)
Dormitories, & Workers’ Camps
621330 Offices of Mental Health 624410 Child Day Care Services 812210 Funeral Homes & Funeral
Practitioners (except Physicians) Food Services and Drinking Places Services
621340 Offices of Physical, Occupational Arts, Entertainment, and 722300 Special Food Services (including 812220 Cemeteries & Crematories
& Speech Therapists, & Recreation food service contractors &
caterers) 812310 Coin-Operated Laundries &
Audiologists Drycleaners
Performing Arts, Spectator Sports, and 722410 Drinking Places (Alcoholic
621391 Offices of Podiatrists Related Industries 812320 Drycleaning & Laundry Services
Beverages)
621399 Offices of All Other 711100 Performing Arts Companies (except Coin-Operated)
Miscellaneous Health 722511 Full-Service Restaurants
711210 Spectator Sports (including 812330 Linen & Uniform Supply
Practitioners 722513 Limited-Service Restaurants
sports clubs & racetracks) 812910 Pet Care (except Veterinary)
Outpatient Care Centers 722514 Cafeterias and Buffets Services
711300 Promoters of Performing Arts,
621410 Family Planning Centers Sports, & Similar Events 722515 Snack and Non-alcoholic 812920 Photofinishing
621420 Outpatient Mental Health & Beverage Bars
711410 Agents & Managers for Artists, 812930 Parking Lots & Garages
Substance Abuse Centers Athletes, Entertainers, & Other Other Services 812990 All Other Personal Services
621491 HMO Medical Centers Public Figures
Repair and Maintenance Religious, Grantmaking, Civic,
621492 Kidney Dialysis Centers 711510 Independent Artists, Writers, & Professional, and Similar Organizations
Performers 811110 Automotive Mechanical &
621493 Freestanding Ambulatory Electrical Repair & Maintenance 813000 Religious, Grantmaking, Civic,
Surgical & Emergency Centers Museums, Historical Sites, and Similar Professional, & Similar
Institutions 811120 Automotive Body, Paint, Interior,
621498 All Other Outpatient Care & Glass Repair Organizations (including
Centers 712100 Museums, Historical Sites, & condominium and homeowners
Similar Institutions 811190 Other Automotive Repair & associations)
Medical and Diagnostic Laboratories Maintenance (including oil
621510 Medical & Diagnostic Amusement, Gambling, and Recreation change & lubrication shops & car
Laboratories Industries washes)
Home Health Care Services 713100 Amusement Parks & Arcades 811210 Electronic & Precision
621610 Home Health Care Services 713200 Gambling Industries Equipment Repair &
713900 Other Amusement & Recreation Maintenance
Industries (including golf 811310 Commercial & Industrial
Machinery & Equipment (except
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Index
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