Update to Principal Business Activity Code, 2022 Instructions for Schedule C (Form 1040)


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

As of January 25, 2023, the Instructions for Schedule C (Form 1040) have been revised to provide the updated principal business activity code for an unclassified establishment. The code has changed from 999999 to 999000. Individual filers can use either 999999 or 999000. Business filers must use 999000.