IRS Business Activity Codes – ICS Tax, LLC

Agriculture, Forestry, Hunting and Fishing

110000

Agriculture, forestry, hunting and fishing

111000

Crop production

 
 

Mining

211110

Oil and gas extraction

211120

Crude petroleum extraction

211130

Natural gas extraction

212000

Mining (except oil and gas)

 
 

Utilities

221000

Utilities

 

Construction

230000

Construction

236000

Construction of buildings

 

Manufacturing

310000
Manufacturing

323100
Printing and related support activities

339110
Medical equipment and supplies manufacturing

 

Wholesale Trade

423000
Merchant wholesalers, durable goods

424000
Merchant wholesalers, nondurable goods

 

Retail Trade

441100

Automobile dealers

442000

Furniture and home furnishings stores

444100

Building materials and supplies dealers

445100

Grocery stores

445200

Specialty food stores

446110

Pharmacies and drug stores

446199

All other health and personal care stores

448000

Clothing and clothing accessories stores

451110

Sporting goods stores

451211

Book stores

452000

General merchandise stores

453000

Miscellaneous store retailers

453220

Gift, novelty, and souvenir stores

453310

Used merchandise stores

454110

Electronic shopping and mail-order houses

 
 

Transportation and Warehousing

480000

Transportation

485000

Transit and ground passenger transportation

493000

Warehousing and storage

 
 

Information

511110

Newspaper publishers (except Internet)

511120

Periodical publishers (except Internet)

511130

Book publishers (except Internet)

511140

Directory and mailing list publishers (except Internet)

511190

Other publishers (except Internet)

512000

Motion picture and sound recording industries

515100

Radio and television broadcasting (except Internet)

517000

Telecommunications
(including paging, cellular, satellite, cable, other telecommunications, and Internet service providers)

519100

Other information services (including news syndicates and libraries)

519130

Internet Publishing and Broadcast

 
 

Data Processing Services

518210

Data Processing, Hosting, and Related Services

 
 

Finance and Insurance

522100

Depository credit intermediation (including commercial banking, savings institutions, and credit unions)

522200

Nondepository credit intermediation (including credit card issuing and sales financing)

522110

Credit card issuing

522220

Sales Financing

522291

Consumer lending

522292

Real estate credit

522298

Other nondepository credit intermediation

523000

Securities, commodity contracts, and other financial investments and related activities

523920

Portfolio management

523930

Investment advice

524113

Direct life insurance carriers

524114

Direct health and medical insurance carriers

524126

Direct property and casualty insurance carriers

524130

Reinsurance carriers

524292

Third-party administration of insurance and pension funds

524298

All other insurance-related activities

525100

Insurance and employee benefit funds

525920

Trusts, estates, and agency accounts

525990

Other Financial vehicles (including mortgage REITs)

 
 

Real Estate and Rental Leasing

531110

Lessors of residential buildings and dwellings (including equity REITs)

531120

Lessors of nonresidential buildings (except minwarehouses) (including equity REITs)

531190

Lessors of other real estate property (including equity REITs)

531310

Real estate property managers

531390

Other activities related to real estate

532000

Rental and leasing services

532420

Office machinery and equipment rental and leasing

 
 

Professional, Scientific, and Technical Services

541100

Legal services

541990

Consumer credit counseling services

541200

Accounting, tax preparation, bookkeeping, and payroll services

541300

Architectural, engineering, and related services

541380

Testing laboratories

541511

Custom computer programming services

541519

Other computer-related services

541610

Management consulting services

541700

Scientific research and development services

541800

Advertising and related services

541860

Direct mail advertising

541900

Other professional, scientific, and technical services

 
 

Management of Companies and Enterprises

551111

Offices of bank holding companies

551112

Offices of other holding companies

 
 

Administrative and Support Services

561000

Administrative and support services

561300

Employment services

561439

Other business service centers

561499

All other business support services

561500

Travel arrangement and reservation services

561520

Tour operators

561700

Services to buildings and dwellings

 
 

Waste Management and Remediation Services

562000

Waste management and remediation services (sanitary services)

 
 

Educational Services

611420

Computer training

611430

Professional and management development training

611600

Other schools and instruction (other than elementary and secondary schools or colleges and universities, which should select a code to describe their unrelated activities)

611710

Educational support services

 
 

Healthcare and Social Assistance

621110

Offices of physicians

621300

Offices of other health practitioners

621400

Outpatient care centers

621500

Medical and diagnostic laboratories

621610

Home health care services

621910

Ambulance services

621990

All other ambulatory health care services

623000

Nursing and residential care facilities

623990

Other residential care facilities

624100

Individual and family services

624110

Community centers (except rec. only), youth Adoption agencies

624200

Community food and housing, and emergency and other relief services

624210

Meal delivery programs, Soup kitchens, or Food banks

624310

Vocational rehabilitation services

624410

Child day care services

 
 

Arts, Entertainment, and Recreation

711110

Theater companies and dinner theaters

711120

Dance companies

711130

Musical groups and artists

711190

Other performing art companies

711210

Spectator sports (including sports clubs and racetracks)

711300

Promoters of performing arts, sports and similar events

713110

Amusement and theme parks

713200

Gambling industries

713910

Golf courses and country clubs

713940

Fitness and recreational sports centers

713990

All other amusement and recreation industries (including skiing facilities, marinas, and bowling centers)

 
 

Accommodation and Food Services

721000

Accommodation

721110

Hotels and motels (except casino hotels)

721210

RV (recreational vehicle) parks and recreational camps

721310

Rooming and boarding houses, dormitories, and workers’ camps

722320

Caterers

722440

Drinking places (alcoholic beverages)

722511

Full-service restaurants

722513

Limited-service restaurants

722514

Cafeterias and buffets

722515

Snack and non-alcoholic beverage bars

 
 

Other Services

811000

Repair and maintenance

812300

Drycleaning and laundry services

812900

Other personal services

812930

Parking lots and garages

 
 

Other

900001

Investment activities of section 501(c)(7), (9), or (17) organizations

900002

Rental of personal property

900003

Passive income activities with controlled organizations