Table of Contents
- Line A
- Line B
- Line D
- Line E
- Line F
- Line G
- Line H
- Line I
- Part I. Income
- Part II. Expenses
- Part III. Cost of Goods Sold
- Part IV. Information on Your Vehicle
- Part V. Other Expenses
Describe the business or professional activity that provided your principal source of income reported on line 1. If you owned more than one business, you must complete a separate Schedule C for each business. Give the general field or activity and the type of product or service. If your general field or activity is wholesale or retail trade, or services connected with production services (mining, construction, or manufacturing), also give the type of customer or client. For example, “wholesale sale of hardware to retailers” or “appraisal of real estate for lending institutions.”
Enter on line B the six-digit code from the Principal Business or Professional Activity Codes chart at the end of these instructions.
Enter on line D the employer identification number (EIN) that was issued to you on Form SS-4. Do not enter your SSN on this line. Do not enter another taxpayer's EIN (for example, from any Forms 1099-MISC that you received). If you do not have an EIN, leave line D blank.
You need an EIN only if you have a qualified retirement plan or are required to file employment, excise, alcohol, tobacco, or firearms returns, or are a payer of gambling winnings. If you need an EIN, See the Instructions for Form SS-4.
Enter your business address. Show a street address instead of a box number. Include the suite or room number, if any. If you conducted the business from your home located at the address shown on Form 1040, page 1, you do not have to complete this line.
Generally, you can use the cash method, accrual method, or any other method permitted by the Internal Revenue Code. In all cases, the method used must clearly reflect income. Unless you are a qualifying taxpayer or a qualifying small business taxpayer (see the Part III instructions), you must use the accrual method for sales and purchases of inventory items. Special rules apply to long-term contracts (see section 460 for details).
If you use the cash method, show all items of taxable income actually or constructively received during the year (in cash, property, or services). Income is constructively received when it is credited to your account or set aside for you to use. Also, show amounts actually paid during the year for deductible expenses. However, if the payment of an expenditure creates an asset having a useful life that extends substantially beyond the close of the year, it may not be deductible or may be deductible only in part for the year of the payment. See chapter 1 of Pub. 535.
If you use the accrual method, report income when you earn it and deduct expenses when you incur them even if you do not pay them during the tax year. Accrual-basis taxpayers are put on a cash basis for deducting business expenses owed to a related cash-basis taxpayer. Other rules determine the timing of deductions based on economic performance. See Pub. 538.
To change your accounting method, you generally must file Form 3115. You also may have to make an adjustment to prevent amounts of income or expense from being duplicated or omitted. This is called a section 481(a) adjustment.
You change to the cash method of accounting and choose to account for inventoriable items in the same manner as materials and supplies that are not incidental. You accrued sales in 2011 for which you received payment in 2012. You must report those sales in both years as a result of changing your accounting method and must make a section 481(a) adjustment to prevent duplication of income.
A net negative section 481(a) adjustment is taken into account entirely in the year of the change. A net positive section 481(a) adjustment is generally taken into account over a period of 4 years. Include any net positive section 481(a) adjustments on line 6. If the net section 481(a) adjustment is negative, report it in Part V.
For details on figuring section 481(a) adjustments, see the Instructions for Form 3115, and Rev. Proc. 2006-12, 2006-3 I.R.B.
310, available at
www.irs.gov/irb/2006-03_IRB/ar14.html. Also see Rev. Proc. 2006-37, 2006-38 I.R.B. 499, available at
If your business activity was not a rental activity and you met any of the material participation tests, explained next, or the exception for oil and gas applies (explained later), check the “Yes” box. Otherwise, check the “No” box. If you check the “No” box, this business is a passive activity. If you have a loss from this business, see Limit on losses, later. If you have a profit from this business activity but have current year losses from other passive activities or you have prior year unallowed passive activity losses, see the Instructions for Form 8582.
Studying and reviewing financial statements or reports on the activity,
Preparing or compiling summaries or analyses of the finances or operations of the activity for your own use, and
Monitoring the finances or operations of the activity in a nonmanagerial capacity.
You participated in the activity for more than 500 hours during the tax year.
Your participation in the activity for the tax year was substantially all of the participation in the activity of all individuals (including individuals who did not own any interest in the activity) for the tax year.
You participated in the activity for more than 100 hours during the tax year, and you participated at least as much as any other person for the tax year. This includes individuals who did not own any interest in the activity.
The activity is a significant participation activity for the tax year, and you participated in all significant participation activities for more than 500 hours during the year. An activity is a “significant participation activity” if it involves the conduct of a trade or business, you participated in the activity for more than 100 hours during the tax year, and you did not materially participate under any of the material participation tests (other than this test 4).
You materially participated in the activity for any 5 of the prior 10 tax years.
The activity is a personal service activity in which you materially participated for any 3 prior tax years. A personal service activity is an activity that involves performing personal services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, consulting, or any other trade or business in which capital is not a material income-producing factor.
Based on all the facts and circumstances, you participated in the activity on a regular, continuous, and substantial basis for more than 100 hours during the tax year. Your participation in managing the activity does not count in determining if you meet this test if any person (except you) (a) received compensation for performing management services in connection with the activity, or (b) spent more hours during the tax year than you spent performing management services in connection with the activity (regardless of whether the person was compensated for the services).
If you started or acquired this business in 2012, check the box on line H. Also check the box if you are reopening or restarting this business after temporarily closing it, and you did not file a 2011 Schedule C or C-EZ for this business.
If you made any payment in 2012 that would require you to file any Forms 1099, check the “Yes” box. Otherwise, check the “No” box.
You may have to file information returns for wages paid to employees, certain payments of fees and other nonemployee compensation, interest, rents, royalties, real estate transactions, annuities, and pensions. You may also have to file an information return if you sold $5,000 or more of consumer products to a person on a buy-sell, deposit-commission, or other similar basis for resale.
Except as otherwise provided in the Internal Revenue Code, gross income includes income from whatever source derived. In certain circumstances, however, gross income does not include extraterritorial income that is qualifying foreign trade income. Use Form 8873 to figure the extraterritorial income exclusion. Report it on Schedule C as explained in the Instructions for Form 8873.
If you were a debtor in a chapter 11 bankruptcy case during 2012, see Chapter 11 Bankruptcy Cases under Income in the Instructions for Form 1040 and the Instructions for Schedule SE (Form 1040).
Enter gross receipts from your trade or business. Include amounts you received in your trade or business that were properly shown on Forms 1099-MISC. If the total amounts that were reported in box 7 of Forms 1099-MISC are more than the total you are reporting on line 1, attach a statement explaining the difference.
Report on line 6 amounts from finance reserve income, scrap sales, bad debts you recovered, interest (such as on notes and accounts receivable), state gasoline or fuel tax refunds you received in 2012, the amount of credit claimed on Form 6478 or Form 8864, credit for federal tax paid on fuels claimed on your 2011 Form 1040, prizes and awards related to your trade or business, and other kinds of miscellaneous business income. Include amounts you received in your trade or business as shown on Form 1099-PATR.
If the business use percentage of any listed property (defined in Line 13, later) dropped to 50% or less in 2012, report on this line any recapture of excess depreciation, including any section 179 expense deduction. Use Part IV of Form 4797 to figure the recapture. Also, if the business use percentage drops to 50% or less on leased listed property (other than a vehicle), include on this line any inclusion amount. See chapter 5 of Pub. 946 to figure the amount.
Producers who account for inventoriable items in the same manner as materials and supplies that are not incidental can currently deduct expenditures for direct labor and all indirect costs that would otherwise be included in inventory costs. See Part III. Cost of Goods Sold for more details.
If you are a freelance artist, author, or photographer, you may be exempt from the capitalization rules. However, your personal efforts must have created (or reasonably be expected to create) the property. This exception does not apply to any expense related to printing, photographic plates, motion picture films, video tapes, or similar items. These expenses are subject to the capitalization rules. For details, see Uniform Capitalization Rules in Pub. 538.
You can deduct the actual expenses of operating your car or truck or take the standard mileage rate. This is true even if you used your vehicle for hire (such as a taxicab). You must use actual expenses if you used five or more vehicles simultaneously in your business (such as in fleet operations). You cannot use actual expenses for a leased vehicle if you previously used the standard mileage rate for that vehicle.
You can take the standard mileage rate for 2012 only if you:
Owned the vehicle and used the standard mileage rate for the first year you placed the vehicle in service, or
Leased the vehicle and are using the standard mileage rate for the entire lease period (except the period, if any, before 1998).
If you take the standard mileage rate:
Multiply the number of business miles driven by 55.5 cents and
Add to this amount your parking fees and tolls, and enter the total on line 9.
Do not deduct depreciation, rent or lease payments, or your actual operating expenses.
If you deduct actual expenses:
Include on line 9 the business portion of expenses for gasoline, oil, repairs, insurance, tires, license plates, etc., and
Show depreciation on line 13 and rent or lease payments on line 20a.
For details, see chapter 4 of Pub. 463.
Schedule C, Part IV, or Schedule C-EZ, Part III, if: (a) you are claiming the standard mileage rate, you lease your vehicle, or your vehicle is fully depreciated, and (b) you are not required to file Form 4562 for any other reason. If you used more than one vehicle during the year, attach your own schedule with the information requested in Schedule C, Part IV, or Schedule C-EZ, Part III, for each additional vehicle.
Form 4562, Part V, if you are claiming depreciation on your vehicle or you are required to file Form 4562 for any other reason (see Line 13, later).
Enter the total cost of contract labor for the tax year. Contract labor includes payments to persons you do not treat as employees (for example, independent contractors) for services performed for your trade or business. Do not include contract labor deducted elsewhere on your return, such as contract labor includible on line 17, 21, 26, or 37. Also, do not include salaries and wages paid to your employees; instead, see Line 26, later.
You must file Form 1099-MISC, Miscellaneous Income, to report contract labor payments of $600 or more during the year. See the Instructions for Form 1099-MISC for details.
Enter your deduction for depletion on this line. If you have timber depletion, attach Form T. See chapter 9 of Pub. 535 for details.
Depreciation on property placed in service during 2012;
Depreciation on listed property (defined later), regardless of the date it was placed in service; or
A section 179 expense deduction.
Passenger automobiles weighing 6,000 pounds or less;
Any other property used for transportation if the nature of the property lends itself to personal use, such as motorcycles, pickup trucks, etc.;
Any property used for entertainment or recreational purposes (such as photographic, phonographic, communication, and video recording equipment); and
Computers or peripheral equipment.
Deduct contributions to employee benefit programs that are not an incidental part of a pension or profit-sharing plan included on line 19. Examples are accident and health plans, group-term life insurance, and dependent care assistance programs. If you made contributions on your behalf as a self-employed person to a dependent care assistance program, complete Form 2441, Parts I and III, to figure your deductible contributions to that program.
You cannot deduct contributions you made on your behalf as a self-employed person for group-term life insurance.
Do not include on line 14 any contributions you made on your behalf as a self-employed person to an accident and health plan. However, you may be able to deduct on Form 1040, line 29, or Form 1040NR, line 29, the amount you paid for health insurance on behalf of yourself, your spouse, and dependents, even if you do not itemize your deductions. See the instructions for Form 1040, line 29, or Form 1040NR, line 29, for details.
You must reduce your line 14 deduction by the amount of any credit for small employer health insurance premiums determined on Form 8941. See Form 8941 and its instructions to determine which expenses are eligible for the credit.
Deduct premiums paid for business insurance on line 15. Deduct on line 14 amounts paid for employee accident and health insurance. Do not deduct amounts credited to a reserve for self-insurance or premiums paid for a policy that pays for your lost earnings due to sickness or disability. For details, see chapter 6 of Pub. 535.
Include on this line fees charged by accountants and attorneys that are ordinary and necessary expenses directly related to operating your business.
Include fees for tax advice related to your business and for preparation of the tax forms related to your business. Also include expenses incurred in resolving asserted tax deficiencies relating to your business.
For more information, see Pub. 334 or 535.
Enter your deduction for contributions to a pension, profit-sharing, or annuity plan, or plan for the benefit of your employees. If the plan included you as a self-employed person, enter contributions made as an employer on your behalf on Form 1040, line 28, or Form 1040NR, line 28, not on Schedule C.
In most cases, you must file the applicable form listed below if you maintain a pension, profit-sharing, or other funded-deferred compensation plan. The filing requirement is not affected by whether or not the plan qualified under the Internal Revenue Code, or whether or not you claim a deduction for the current tax year. There is a penalty for failure to timely file these forms.
For details, see Pub. 560.
If you rented or leased vehicles, machinery, or equipment, enter on line 20a the business portion of your rental cost. But if you leased a vehicle for a term of 30 days or more, you may have to reduce your deduction by an amount called the inclusion amount. See Leasing a Car in chapter 4 of Pub. 463 to figure this amount.
Enter on line 20b amounts paid to rent or lease other property, such as office space in a building.
Deduct the cost of incidental repairs and maintenance that do not add to the property's value or appreciably prolong its life. Do not deduct the value of your own labor. Do not deduct amounts spent to restore or replace property; they must be capitalized.
In most cases, you can deduct the cost of materials and supplies only to the extent you actually consumed and used them in your business during the tax year (unless you deducted them in a prior tax year). However, if you had incidental materials and supplies on hand for which you kept no inventories or records of use, you can deduct the cost of those you actually purchased during the tax year, provided that method clearly reflects income.
You can also deduct the cost of books, professional instruments, equipment, etc., if you normally use them within a year. However, if their usefulness extends substantially beyond a year, you must generally recover their costs through depreciation.
You can deduct the following taxes and licenses on this line.
State and local sales taxes imposed on you as the seller of goods or services. If you collected this tax from the buyer, you must also include the amount collected in gross receipts or sales on line 1.
Real estate and personal property taxes on business assets.
Licenses and regulatory fees for your trade or business paid each year to state or local governments. But some licenses, such as liquor licenses, may have to be amortized. See chapter 8 of Pub. 535 for details.
Social security and Medicare taxes paid to match required withholding from your employees' wages. Reduce your deduction by the amount shown on Form 8846, line 4.
Federal unemployment tax paid.
Federal highway use tax.
Contributions to state unemployment insurance fund or disability benefit fund if they are considered taxes under state law.
Do not deduct the following.
Federal income taxes, including your self-employment tax. However, you can deduct a portion of your self-employment tax on Form 1040, line 27, (or Form 1040NR, line 27, when covered under the U.S. social security system due to an international social security agreement).
Estate and gift taxes.
Taxes assessed to pay for improvements, such as paving and sewers.
Taxes on your home or personal use property.
State and local sales taxes on property purchased for use in your business. Instead, treat these taxes as part of the cost of the property.
State and local sales taxes imposed on the buyer that you were required to collect and pay over to state or local governments. These taxes are not included in gross receipts or sales nor are they a deductible expense. However, if the state or local government allowed you to retain any part of the sales tax you collected, you must include that amount as income on line 6.
Other taxes and license fees not related to your business.
Enter your expenses for lodging and transportation connected with overnight travel for business while away from your tax home. In most cases, your tax home is your main place of business, regardless of where you maintain your family home. You cannot deduct expenses paid or incurred in connection with employment away from home if that period of employment exceeds 1 year. Also, you cannot deduct travel expenses for your spouse, your dependent, or any other individual unless that person is your employee, the travel is for a bona fide business purpose, and the expenses would otherwise be deductible by that person.
Do not include expenses for meals and entertainment on this line. Instead, see Line 24b, later.
Instead of keeping records of your actual incidental expenses, you can use an optional method for deducting incidental expenses only if you did not pay or incur meal expenses on a day you were traveling away from your tax home. The amount of the deduction is $5 a day. Incidental expenses include fees and tips given to porters, baggage carriers, bellhops, hotel maids, stewards or stewardesses and others on ships, and hotel servants in foreign countries. They do not include expenses for laundry, cleaning and pressing of clothing, lodging taxes, or the costs of telegrams or telephone calls. You cannot use this method on any day that you use the standard meal allowance (as explained in Line 24b, later).
You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside the North American area unless the meeting is directly related to your trade or business and it is as reasonable for the meeting to be held outside the North American area as within it. These rules apply to both employers and employees. Other rules apply to luxury water travel.
For details on travel expenses, see chapter 1 of Pub. 463.
Enter your total deductible business meal and entertainment expenses. This includes expenses for meals while traveling away from home for business and for meals that are business-related entertainment.
Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations.
Interstate truck operators who are under DOT regulations.
Certain merchant mariners who are under Coast Guard regulations.
Deduct utility expenses only for your trade or business.
Enter the total salaries and wages for the tax year. Do not include salaries and wages deducted elsewhere on your return or amounts paid to yourself. Reduce your deduction by the amounts claimed on:
Form 5884, Work Opportunity Credit;
Form 8844, Empowerment Zone Employment Credit;
Form 8845, Indian Employment Credit and
Form 8932, Credit for Employer Differential Wage Payments.
In most cases, you are required to file Form W-2, Wage and Tax Statement, for each employee. See the General Instructions for Forms W-2 and W-3.
If you have a loss, the amount of loss you can deduct this year may be limited. Go to line 32 before entering your loss on line 31. If you answered “No” on line G or are a qualified joint venture reporting only rental real estate, also see the Instructions for Form 8582. Enter the net profit or deductible loss here. Combine this amount with any profit or loss from other businesses and enter the total on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR, line 13. Nonresident aliens using Form 1040NR should also enter the total on Schedule SE, line 2, if you are covered under the U.S. social security system due to an international social security agreement currently in effect. See the Schedule SE instructions for information on international social security agreements. Estates and trusts should enter the total on Form 1041, line 3.
Nonrecourse loans used to finance the business, to acquire property used in the business, or to acquire the business that are not secured by your own property (other than property used in the business). However, there is an exception for certain nonrecourse financing borrowed by you in connection with holding real property.
Cash, property, or borrowed amounts used in the business (or contributed to the business, or used to acquire the business) that are protected against loss by a guarantee, stop-loss agreement, or other similar arrangement (excluding casualty insurance and insurance against tort liability).
Amounts borrowed for use in the business from a person who has an interest in the business, other than as a creditor, or who is related under section 465(b)(3)(C) to a person (other than you) having such an interest.
If all amounts are at risk in this business, check box 32a. If you answered “Yes” on line G, enter your loss on line 31. But if you answered “No” on line G, you may need to complete Form 8582 to figure your allowable loss to enter on line 31. See the Instructions for Form 8582 for details.
In most cases, if you engaged in a trade or business in which the production, purchase, or sale of merchandise was an income-producing factor, you must take inventories into account at the beginning and end of your tax year.
This is a taxpayer (a) whose average annual gross receipts for the 3 prior tax years are $1 million or less, and (b) whose business is not a tax shelter (as defined in section 448(d)(3)).
This is a taxpayer (a) whose average annual gross receipts for the 3 prior tax years are $10 million or less, (b) whose business is not a tax shelter (as defined in section 448(d)(3)), and (c) whose principal business activity is not an ineligible activity as explained in Rev. Proc. 2002-28. You can find Rev. Proc. 2002-28 on page 815 of Internal Revenue Bulletin 2002-18 at www.irs.gov/pub/irs-irbs/irb02-18.pdf.
File Form 3115 if you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies.
For additional guidance on this method of accounting for inventoriable items, see the following.
Pub. 538 discusses both exceptions.
If you are a qualifying taxpayer, see Rev. Proc. 2001-10, on page 272 of Internal Revenue Bulletin 2001-2 at
If you are a qualifying small business taxpayer, see Rev. Proc. 2002-28, on page 815 of Internal Revenue Bulletin 2002-18 at www.irs.gov/pub/irs-irbs/irb02-18.pdf .
Your inventories can be valued at cost, the lower of cost or market, or any other method approved by the IRS. However, you are required to use cost if you are using the cash method of accounting.
If you are changing your method of accounting beginning with 2012, refigure last year's closing inventory using your new method of accounting and enter the result on line 35. If there is a difference between last year's closing inventory and the refigured amount, attach an explanation and take it into account when figuring your section 481(a) adjustment. For details, see the example under Line F, earlier.
In most cases, commuting is travel between your home and a work location. If you converted your vehicle during the year from personal to business use (or vice versa), enter your commuting miles only for the period you drove your vehicle for business. For information on certain travel that is considered a business expense rather than commuting, see the Instructions for Form 2106.
Include all ordinary and necessary business expenses not deducted elsewhere on Schedule C. List the type and amount of each expense separately in the space provided. Enter the total on lines 48 and 27a. Do not include the cost of business equipment or furniture, replacements or permanent improvements to property, or personal, living, and family expenses. Do not include charitable contributions. Also, you cannot deduct fines or penalties paid to a government for violating any law. For details on business expenses, see Pub. 535.
The cost of pollution-control facilities;
Amounts paid for research and experimentation;
Qualified revitalization expenditures;
Amounts paid to acquire, protect, expand, register, or defend trademarks or trade names; or
Goodwill and certain other intangibles.
www.irs.gov/irb/2006-26_IRB/ar11.html. Notice 2008-40, 2008-14 I.R.B. 725, is available at
www.irs.gov/irb/2008-14_IRB/ar12.html. Notice 2012-26, 2012-17 I.R.B. 847, is available at www.irs.gov/irb/2012-17_IRB/ar08.html.
These codes for the Principal Business or Professional Activity classify sole proprietorships by the type of activity they are engaged in to facilitate the administration of the Internal Revenue Code. These six-digit codes are based on the North American Industry Classification System (NAICS).
Select the category that best describes your primary business activity (for example, Real Estate). Then select the activity that best identifies the principal source of your sales or receipts (for example, real estate agent). Now find the six-digit code assigned to this activity (for example, 531210, the code for offices of real estate agents and brokers) and enter it on Schedule C or C-EZ, line B.
721210 - RV (recreational vehicle) parks & recreational camps
721100 - Traveler accommodation (including hotels, motels, & bed & breakfast inns)
561740 - Carpet & upholstery cleaning services
561440 - Collection agencies
561450 - Credit bureaus
561410 - Document preparation services
561300 - Employment services
561710 - Exterminating & pest control services
561210 - Facilities support (management) services
561600 - Investigation & security services
561720 - Janitorial services
561730 - Landscaping services
561110 - Office administrative services
561420 - Telephone call centers (including telephone answering services & telemarketing bureaus)
561500 - Travel arrangement & reservation services
561490 - Other business support services (including repossession services, court reporting, & stenotype services)
561790 - Other services to buildings & dwellings
561900 - Other support services (including packaging & labeling services, & convention & trade show organizers)
114110 - Fishing
113000 - Forestry & logging (including forest nurseries & timber tracts)
114210 - Hunting & trapping
713200 - Gambling industries
713900 - Other amusement & recreation services (including golf courses, skiing facilities, marinas, fitness centers, bowling centers, skating rinks, miniature golf courses)
711510 - Independent artists, writers, & performers
711100 - Performing arts companies
711300 - Promoters of performing arts, sports, & similar events
711210 - Spectator sports (including professional sports clubs & racetrack operations)
236100 - Residential building construction
237210 - Land subdivision
237100 - Utility system construction
237990 - Other heavy & civil engineering construction
238210 - Electrical contractors
238350 - Finish carpentry contractors
238330 - Flooring contractors
238130 - Framing carpentry contractors
238150 - Glass & glazing contractors
238140 - Masonry contractors
238320 - Painting & wall covering contractors
238220 - Plumbing, heating & air- conditioning contractors
238110 - Poured concrete foundation & structure contractors
238160 - Roofing contractors
238170 - Siding contractors
238910 - Site preparation contractors
238120 - Structural steel & precast concrete construction contractors
238340 - Tile & terrazzo contractors
238290 - Other building equipment contractors
238390 - Other building finishing contractors
238190 - Other foundation, structure, & building exterior contractors
238990 - All other specialty trade contractors
522200 - Nondepository credit intermediation (including sales financing & consumer lending)
522300 - Activities related to credit intermediation (including loan brokers)
524290 - Other insurance related activities
523130 - Commodity contracts dealers
523110 - Investment bankers & securities dealers
523210 - Securities & commodity exchanges
523120 - Securities brokers
523900 - Other financial investment activities (including investment advice)
621510 - Medical & diagnostic laboratories
621310 - Offices of chiropractors
621210 - Offices of dentists
621330 - Offices of mental health practitioners (except physicians)
621320 - Offices of optometrists
621340 - Offices of physical, occupational & speech therapists, & audiologists
621111 - Offices of physicians (except mental health specialists)
621112 - Offices of physicians, mental health specialists
621391 - Offices of podiatrists
621399 - Offices of all other miscellaneous health practitioners
621400 - Outpatient care centers
621900 - Other ambulatory health care services (including ambulance services, blood, & organ banks)
517000 - Telecommunications & Internet service providers
519100 - Other information services (including news syndicates & libraries, Internet publishing & broadcasting)
312000 - Beverage & tobacco product mfg.
334000 - Computer & electronic product mfg.
335000 - Electrical equipment, appliance, & component mfg.
332000 - Fabricated metal product mfg.
337000 - Furniture & related product mfg.
333000 - Machinery mfg.
339110 - Medical equipment & supplies mfg.
322000 - Paper mfg.
324100 - Petroleum & coal products mfg.
326000 - Plastics & rubber products mfg.
331000 - Primary metal mfg.
323100 - Printing & related support activities
313000 - Textile mills
314000 - Textile product mills
336000 - Transportation equipment mfg.
321000 - Wood product mfg.
339900 - Other miscellaneous mfg.
325500 - Paint, coating, & adhesive mfg.
325300 - Pesticide, fertilizer, & other agricultural chemical mfg.
325410 - Pharmaceutical & medicine mfg.
325200 - Resin, synthetic rubber, & artificial & synthetic fibers & filaments mfg.
325600 - Soap, cleaning compound, & toilet preparation mfg.
325900 - Other chemical product & preparation mfg.
311800 - Bakeries, tortilla, & dry pasta mfg.
311500 - Dairy product mfg.
311400 - Fruit & vegetable preserving & speciality food mfg.
311200 - Grain & oilseed milling
311610 - Animal slaughtering & processing
311710 - Seafood product preparation & packaging
311300 - Sugar & confectionery product mfg.
311900 - Other food mfg. (including coffee, tea, flavorings, & seasonings)
316110 - Leather & hide tanning & finishing
316990 - Other leather & allied product mfg.
212200 - Metal ore mining
212300 - Nonmetallic mineral mining & quarrying
211110 - Oil & gas extraction
213110 - Support activities for mining
812112 - Beauty salons
812220 - Cemeteries & crematories
812310 - Coin-operated laundries & drycleaners
812320 - Drycleaning & laundry services (except coin-operated) (including laundry & drycleaning dropoff & pickup sites)
812210 - Funeral homes & funeral services
812330 - Linen & uniform supply
812113 - Nail salons
812930 - Parking lots & garages
812910 - Pet care (except veterinary) services
812920 - Photofinishing
812190 - Other personal care services (including diet & weight reducing centers)
812990 - All other personal services
811110 - Automotive mechanical & electrical repair & maintenance
811190 - Other automotive repair & maintenance (including oil change & lubrication shops & car washes)
811310 - Commercial & industrial machinery & equipment (except automotive & electronic) repair & maintenance
811210 - Electronic & precision equipment repair & maintenance
811430 - Footwear & leather goods repair
811410 - Home & garden equipment & appliance repair & maintenance
811420 - Reupholstery & furniture repair
811490 - Other personal & household goods repair & maintenance
541211 - Offices of certified public accountants
541214 - Payroll services
541213 - Tax preparation services
541219 - Other accounting services
541350 - Building inspection services
541340 - Drafting services
541330 - Engineering services
541360 - Geophysical surveying & mapping services
541320 - Landscape architecture services
541370 - Surveying & mapping (except geophysical) services
541380 - Testing laboratories
541600 - Management, scientific, & technical consulting services
541910 - Market research & public opinion polling
541920 - Photographic services
541700 - Scientific research & development services
541930 - Translation & interpretation services
541940 - Veterinary services
541990 - All other professional, scientific, & technical services
531210 - Offices of real estate agents & brokers
531320 - Offices of real estate appraisers
531310 - Real estate property managers
531390 - Other activities related to real estate
532400 - Commercial & industrial machinery & equipment rental & leasing
532210 - Consumer electronics & appliances rental
532220 - Formal wear & costume rental
532310 - General rental centers
532230 - Video tape & disc rental
532290 - Other consumer goods rental
444110 - Home centers
444200 - Lawn & garden equipment & supplies stores
444120 - Paint & wallpaper stores
444190 - Other building materials dealers
448150 - Clothing accessories stores
448140 - Family clothing stores
448310 - Jewelry stores
448320 - Luggage & leather goods stores
448110 - Men's clothing stores
448210 - Shoe stores
448120 - Women's clothing stores
448190 - Other clothing stores
443141 - Household appliance stores
445220 - Fish & seafood markets
445230 - Fruit & vegetable markets
445100 - Grocery stores (including supermarkets & convenience stores without gas)
445210 - Meat markets
445290 - Other specialty food stores
446130 - Optical goods stores
446110 - Pharmacies & drug stores
446190 - Other health & personal care stores
441222 - Boat dealers
441228 - Motorcycle, ATV, & all other motor vehicle dealers
441110 - New car dealers
441210 - Recreational vehicle dealers (including motor home & travel trailer dealers)
441120 - Used car dealers
451120 - Hobby, toy, & game stores
451140 - Musical instrument & supplies stores
451212 - News dealers & newsstands
451130 - Sewing, needlework, & piece goods stores
451110 - Sporting goods stores
453110 - Florists
453220 - Gift, novelty, & souvenir stores
453930 - Manufactured (mobile) home dealers
453210 - Office supplies & stationery stores
453910 - Pet & pet supplies stores
453310 - Used merchandise stores
453990 - All other miscellaneous store retailers (including tobacco, candle, & trophy shops)
454111 - Electronic shopping
454310 - Fuel dealers (including heating oil & liquefied petroleum)
454113 - Mail-order houses
454210 - Vending machine operators
454390 - Other direct selling establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers)
485510 - Charter bus industry
484110 - General freight trucking, local
484120 - General freight trucking, long distance
485210 - Interurban & rural bus transportation
486000 - Pipeline transportation
482110 - Rail transportation
487000 - Scenic & sightseeing transportation
485410 - School & employee bus transportation
484200 - Specialized freight trucking (including household moving vans)
485300 - Taxi & limousine service
485110 - Urban transit systems
483000 - Water transportation
485990 - Other transit & ground passenger transportation
488000 - Support activities for transportation (including motor vehicle towing)
423700 - Hardware, & plumbing & heating equipment & supplies
423600 - Household appliances & electrical & electronic goods
423940 - Jewelry, watch, precious stone, & precious metals
423300 - Lumber & other construction materials
423800 - Machinery, equipment, & supplies
423500 - Metal & mineral (except petroleum)
423100 - Motor vehicle & motor vehicle parts & supplies
423400 - Professional & commercial equipment & supplies
423930 - Recyclable materials
423910 - Sporting & recreational goods & supplies
423920 - Toy & hobby goods & supplies
423990 - Other miscellaneous durable goods
424800 - Beer, wine, & distilled alcoholic beverage
424920 - Books, periodicals, & newspapers
424600 - Chemical & allied products
424210 - Drugs & druggists' sundries
424500 - Farm product raw materials
424910 - Farm supplies
424930 - Flower, nursery stock, & florists' supplies
424400 - Grocery & related products
424950 - Paint, varnish, & supplies
424100 - Paper & paper products
424700 - Petroleum & petroleum products
424940 - Tobacco & tobacco products
424990 - Other miscellaneous nondurable goods
425120 - Wholesale trade agents & brokers
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