- 1.13.7 Form 1120 Industry Coding
- 22.214.171.124 Purpose
- 126.96.36.199 Entering Industry Code
- 188.8.131.52 Industry Code Research Screen
- 184.108.40.206 Verifying Industry Code
- 220.127.116.11 Priority Listing
- 18.104.22.168 Specific Guidelines
- 22.214.171.124 General
- 126.96.36.199 Agriculture, Forestry, Fishing and Hunting (11)
- 188.8.131.52 Mining (21)
- 184.108.40.206 Utilities (22)
- 220.127.116.11 Construction (23)
- 18.104.22.168 Manufacturing (31,32,33)
- 22.214.171.124 Retail Trade (44, 45)
- 126.96.36.199 Wholesale Trade (42)
- 188.8.131.52 Transportation and Warehousing (48, 49)
- 184.108.40.206 Information (51)
- 220.127.116.11 Finance and Insurance (52)
- 18.104.22.168 Real Estate and Rental and Leasing (53)
- 22.214.171.124 Professional, Scientific, and Technical Services (54)
- 126.96.36.199 Management of Companies (Holding Companies) (55)
- 188.8.131.52 Administrative and Support and Waste Management and RemediationServices (56)
- 184.108.40.206 Educational Services (61)
- 220.127.116.11 Health Care and Social Assistance (62)
- 18.104.22.168 Arts, Entertainment, and Recreation (71)
- 22.214.171.124 Accommodation and Food Services (72)
- 126.96.36.199 Other Services (81)
- 188.8.131.52 Unallocable
- 184.108.40.206 Total Receipts Rule
- 220.127.116.11 Exceptions to the Total Receipts Rule
- 18.104.22.168 Coding Foreign Income, Form 1120-F Returns Reporting Amounts
- 22.214.171.124 Largest Company Information
- Exhibit 1.13.7-1 SOI Industry Codes
- Exhibit 1.13.7-2 Alphabetic Index
- Exhibit 1.13.7-3 SOI Industry Coding Tables
- Exhibit 1.13.7-4 Industry Coding Examples
- Exhibit 1.13.7-5 Total Receipts Calculator Help
Part 1. Organization, Finance, and Management
Chapter 13. Statistics of Income
Section 7. Form 1120 Industry Coding
January 1, 2006
(1) This transmits revised IRM 1.13.7, Statistics of Income Processing, Form 1120 Industry Coding.
(1) This section of the Internal Revenue Manual (IRM) is revised due to changes in the program procedures and requirements in the Statistics of Income 2004 Program.
Thomas B. Petska
Statistics of Income Division
This Manual provides instructions for coding the industrial activity of corporations, who filed on a Form 1120 series return, for the 2004 Statistics of Income (SOI) Program.
The industry code should indicate the type of business activity from which the corporation received its income, or the largest portion of its income if it was consolidated or engaged in more than one business activity. If a company is consolidated or engaged in more than one kind of activity, refer to Section 7.28 for specifics on the total receipts rule.
The codes used in statistical processing (SOI Industry codes) and the descriptions of them are listed in Exhibit 1.13.7-1. These codes and their corresponding titles are listed in bold type. Naics codes & titles are listed below the SOI Industry codes and may be helpful when industry coding. The NAICS United States manual can also be useful in determining the exact code. However, the corresponding SOI industry code will have to be determined once the appropriate NAICS code is found. The NAICS United States manual is also available on CD-Rom.
It is also possible to query the industry codes on-line through the industry code look up table. The industry code lookup table lists all possible industry codes in numeric order and a description of the industry. Press the [F9] key at the SOI industry code field to access the look up screen. After accessing the lookup table, you may press the [F1] key for lookup help. The following is an explanation of the 2 different ways to look up an industry code:
The industry codes are displayed in numeric order. Scroll up and down the industry codes until you locate the correct code. The following keys can be used in the scroll process:
DOWN ARROW key — will scroll down one line UP ARROW key — will scroll up one line [Page Down] — will scroll down 15 lines [Page Up] — will scroll up 15 lines
Position the cursor on the value you want to enter in the field. Press the [F10] key. The Other information screen will display and the SOI industry code field will now contain the value you selected. Press [Enter] and the industry code research screen will display.
At this point, you must document why you have changed the SOI industry code. It is not possible to exit this screen unless research codes and comments have been entered (See Industry Code Research Screen). Once you have entered your comments, press [Enter] and the cursor will land on the SOI industry code field. Verify the industry code you have selected and press the [F10] key to save the information on the industry code research screen. The Other Information screen will display once again and the cursor will be positioned at the next field.
To look up a specific industry, the query screens allow you to search for alpha characters. To do this, press the [F9] key and the cursor will be positioned at the Find prompt at the top of the screen. At this point, the full name of an item or a string of characters can be entered.
After typing your request, press [F10] and the number of minor industry categories found will be listed. Press [Page Down] to display the next minor industry code and specific industrial classifications. Press [Page Up] to display the previous minor industry code and specific industrial classifications. Use the UP and DOWN ARROW keys to scroll to the industry code you wish to select. You may select the minor industry or one of the more specific industrial classifications, by pressing the [F10] key. The Other Information screen will display and the SOI industry code field will now contain the value you selected. Press [Enter] and the industry code research screen will display. Follow instructions in (a)2 above.
The INDUSTRY CODE RESEARCH SCREEN will display amounts and codes from the Prior Year File that may be of assistance in selecting an industry code. For 2004 SOI year, if the 2003, 2002, and 2001 information are available, they will all display on the screen (See example on the next page). To access the research screen, press [Ctrl+F8] at the SOI industry code field. Access to the Industry code lookup screen [F9] or 4 digit to 6 digit lookup screen [Ctrl+F2] is available at the industry code field while in this research screen. Listed below are those displayed items and an explanation as to their use:
2004 SOI Industry Code — The industry code currently assigned to the record for the 2004 SOI year (this field may be blank). Using the instructions that follow in this handbook, the editor will determine whether this code is correct or should be changed.
2004 PBA Code — The primary business activity code from the RTF record. This is the industry code assigned for 2004 by Revenue Processing. This field is displayed and cannot be changed.
Total Assets — Stored Total Assets displayed from the Return ID screen.
Gross Receipts — Gross Receipts from the stored BMF file.
Dividends + Interest — Total dividends plus interest from the stored BMF.
PY SOI Industry Code — The industry code of the record in the most recent Prior Year File for which there was a match. This industry code is from either the 2003, 2002, or 2001 SOI year, whichever is more current. Be aware that because the 1120 Program overlap from year to year, the industry code shown for the Prior Year File record may not be final.
PY PBA Code — The primary business activity code from the prior year RTF record. This was the industry code assigned for the prior year file record by Revenue Processing.
PY Total Assets — Total assets from the Prior Year File.
PY Gross Receipts — Gross receipts from the Prior Year File.
PY Dividends + Interest — Total dividends plus interest from the stored BMF, from the prior year file.
Both PY Total Assets and PY Receipts can provide clues to changed industry codes. For example, if assets and receipts have increased dramatically, it could indicate the corporation has acquired one or more large companies. If, in addition, they change their PBA code, it may indicate the new acquisitions are in a different line of business and the industry code should be different from the Prior Year File.
The cursor will be positioned at a reference source field on the screen. Enter as many of the following codes as apply and press [Enter]. Please research Moody's on all returns with total assets equal to 100 million or more. This can be especially helpful when the parent has the largest total receipts and the business description and/or code are unclear. Generally, the History, Highlights, and Business sections of Moody's are most helpful when industry coding.
Moody's (Listed) The corporation was found in Moody's Moody's (Not listed) You looked in Moody's, but the corporation was not found there. Dunn & Bradstreet The corporation was found in Dun & Bradstreet Polk's The corporation was found in Polk's Best's The corporation was found in Best's Internet The corporation was found on the internet (please note internet website in comments field)
Next the cursor will move to the INDUSTRY CODE COMMENT FIELD. The industry code comment field should be used to document why a company is assigned a particular industry code. The following guidelines should be followed when using the comment field:
Indicate whether the Total Receipts Rule, Exception to the Total Receipts Rule, or some other method was used to code the return..
If more than one reference books is used, indicate the name of the source followed by a description of the business activity. Whenever a reference source code is used, there should be a corresponding narrative in the comment field.
It is not necessary to indicate what the prior year industry code was because that information is provided on the industry code research screen.
To display prior year industry code comments, use the mouse to click ‘Help’ on the menu bar across the top of the screen, then click on ‘View Comments’. Industry code comments, as well as all other return comments, will be available for your review. Use the [Esc] key to exit the "View Comments" screen.
After entering your comments, press [F10] and the cursor will move to the next field.
The cursor will be placed at the SOI INDUSTRY CODE FIELD for youto enter the industry code you have selected. If you need to access theindustry code look up screen, press the [F9] key (See Exhibit 1.13.823 ). The industry code is a double entry field. After entering theindustry code for the second time, press the [Enter] key to return to the OtherInformation screen. The new industry code will be displayed. Verify that this iscorrect and press [Enter]. At this point, a series of longitudinal tests will fire.
Changes to the SOI industry code must be made through the industrycode research screen. Any time you research the industry code, whether you change the industry code or not, you must record your research on the research screen. Once you access the research screen, the system will force you to enter comments in the comment field. Please do not make singleword comments like; ein, on line, Taxpayer, PBA, etc. For consolidatedreturns, please make comments regarding receipts (See Total Receipts Rule section 7.28). If a consolidated return is coded based on an "exception to the total receipts rule" , please comment accordingly. Please keep in mind that your comments greatly assist N.O. analystsduring Source Book Review, so be as specific as possible whenannotating information pertaining to industry code changes. For instances where you accidentally access the research screen, enter "NoChange" in the comment field to allow you to exit the research screen.
Criteria for a pre-loaded industry code:
If both the EIN and PBA match the prior-year EIN and PBA, then the industry code is pre-loaded from the prior-year file.
If there is not a match between the prior-year EIN and PBA and current-year EIN and PBA, then the SOI industry code field must be double entered.
Criteria for verifying an industry code:
You must industry code new companies because there will be no match to the PYF. The industry code will be displayed as a blank field.
Industry code all companies for which a test reads out. Tests will read out under any of the following conditions: The industry code is inconsistent with a prior-year industry code. The PBA is the same as prior years but the industry code is different from the prior-year industry code. Total assets have increased or decreased by more than 50% from the prior year. This company should be industry coded to insure that it still belongs in the assigned industry. If a company files a Form 1120-L, 1120-PC, 1120-RIC, or 1120-REIT, then the industry code must be consistent with the respective form type.
If an existing company’s industry code is not pre-loaded and/or it appears the company has bought or sold subsidiaries and/or the preloaded industry is in 551112 or 900000, use the Form 851 and total receipts rule to try and determine the proper industry code.
Check to see if any finance tests read out. There are many finance tests which check for inconsistencies in balance sheet items and industry codes.
If a return did not read out for an industry coding test but it is apparent that a return is in the wrong industry during editing, it is important to industry code that return. The business activity/product or service lines may be an indicator of this situation.
The industry codes for statistical returns are determined by using sets of rules (described in detail later in this Handbook) which are applied generally in the following order of priority:
specific rulings, except combinations of business activities, Section 7.6;
exceptions to the total receipts rule, Section 7.29;
total receipts rule, Section 7.28 (utilizing first the on-line guide and then NAICS manual if further information is needed);
taxpayer’s description (provided it is complete and consistent) found on Page 3, of Form 1120, Page 2 of Form 1120-A, Page 5 of Form 1120-F, and Page 2, Form 1120S.
reference materials (such as Moody's, Polk's, Best's, and the internet) when conflicting information is present;
specific rulings — combinations of business activities, Section 7.6;
taxpayer's PBA code.
Specific rulings are provided for the industry coding of industrial divisions. These guidelines are described in detail below. The SOI industry codes listed are identical to the Principal Business Activity codes issued with taxpayer instructions with the exception of a few codes added for statistical processing.
These rulings relate to problem returns which require special coding. Rulings pertaining to returns with combinations of business activities should be applied only when the principal business activity cannot be determined either from the return or from reference books.
Companies growing fruits and vegetables and selling them at roadside stands are classified under Crop Production. Companies engaged in pest control, except for crop production & forestry production, are coded 561710, Exterminating & Pest Control Services.
Companies providing irrigation systems are coded 221310, Water, Sewage & Other Systems, while companies providing landscape architectural services are coded 541320, Landscape Architecture Services.
Breeding of horses (including race horses) and other pets should be coded as 112900.
Companies primarily engaged in providing pet care services such as boarding, grooming, sitting, and training pets should be coded 812910. However, companies boarding horses should be coded 115210.
Companies primarily engaged in providing custom grain grinding services should be coded 311110 Animal Food Manufacturing.
Mining companies having nominal income from activities other than mining, but having large development or mining expenses, are coded for mining according to the principal mineral for which development work was in process. Also see combinations of manufacturing and mining in Section 7.12 (1).
The beneficiation or preparation of other mineral sand metallic ores and cleaning and grading of coal are mining whether or not the operation is associated with a mine.
Drilling oil or gas field water intake wells on a contract or fee basis is Support Activities for Mining, 213110.
This is a new industrial sector in NAICS. These companies were formerly in the same industry group as transportation companies.
Includes Electric, Natural Gas, and Combination Electric and Gas companies, as well as Water, Sewage & Other Systems.
See Total Receipts Rule 7.28 to determine the correct industry code for these companies.
Combination Electric and Gas companies are industry 221500. This code is created for SOI processing, you will not find this code in the NAICS index or manual.
Companies providing water for irrigation or providing water and irrigation are included in Water, Sewage, and Other Systems, 221300.
For Drilling oil or gas field water intake wells on a contract or fee basis see Support Activities for Mining, 213110.
Companies engaged in sales and installation or installation only are classified in the construction industry related to what is being installed.
Heavy construction equipment rental and leasing is classified in the Construction Sector (industry 238900) if an operator is involved. This is because the client is paying for the expertise and knowledge of the equipment operator, and the operator is essential to operate the equipment. If an operator is not involved, this is classified in the Real Estate and Rental and Leasing Sector (industry 532400), since the client operates the industrial equipment.
Industry code 237210 Land Subdivision and Land Development: The corporation generally has gross receipts and cost of goods as its largest income and deduction items. Interest Income is larger than rental income. Depreciable assets, other investments, and land are generally the largest asset items. Note for cemetery subdividers and developers as well as cemetery management companies see Other Services Sector with Personal and Laundry Services (812220 Cemeteries and Crematories).
Combinations of Manufacturing and Mining are coded for Manufacturing if product is manufactured entirely from whatever is mined.
Combinations of Manufacturing and Retail Trade are coded for Manufacturing. However, if the product is sold on the premises where manufactured, the return should be coded for Retail Trade. Bakeries are an exception. Bakeries which make and sell for immediate consumption such as bagel, cookie, doughnut, and pretzel shops are classified in the Accommodation and Food Services Sector — Limited Service Eating Places (722210). While bakeries which make and sell in the same premises but not for immediate consumption are included in the Manufacturing Sector — Bakeries & Tortilla Manufacturing (311800). For companies which only sell bakery goods: See Retail Trade Sector — Baked Goods Stores (445291).
If a company produces dog and cat food, or any prepared feeds and feed ingredients for animals and fowls (except slaughtering animals for pet food), assign industry 311110 Animal Food to the return. If a company produces prepared flour mixes and doughs from purchased flour [no indication the company has any milling activities], assign industry 311800 Bakeries and Tortillas to the return. Grain and Oilseed Milling to the return. Industry 311200 includes cottonseed, soybean, vegetable oilseed processing, and rice uncooked and packaged in rice mills with other ingredients. Grain and Oilseed Milling 311200 also includes manufacturing malt.
Assign code 311300 Sugar & Confectionery Products to candy stores which prepare and sell candy on the premises. Sugar & Confectionery Products also include companies which manufacture marshmallow creme. Assign code 311900 to companies which produce salted or roasted nuts, and seeds.
Retail dairies engaged in processing and manufacturing of dairy products are coded 311500.
Companies engaged in assembly cutting and packaging meats[boxed meats] from purchased meats are coded 311610. This industry also includes companies engaged in rendering animal fat, bones, and meat scraps (edible or inedible). Slaughtering animals for pet food is also included in this industry.
If a company produces canned, cured, fresh or frozen fish, seafood or marine fats and oils, assign code 311710 Seafood Product Preparation & Packaging to the return.
If a company is an egg processor [makes egg substitutes, freezes or dries eggs] assign code 311900 to the return.
If a company produces non-tomato-based sauces, mayonnaise, or salad dressing, canned pudding, or dry soup mixes and bouillon from purchased dehydrated ingredients, assign industry 311900 to the return.
Establishments that transform a basic fiber (natural or synthetic) into a product, such as yarn or fabric, that is further manufactured into usable items are coded 313000.
Manufacturing of textile products from purchased fabric is coded 314000. Processes used in these industries are generally cut and sew.
Corporations engaged in printing activities without any indication of publishing are classified in the Manufacturing Sector: Printing and Related Support Activities (industry 323100). This group includes activities such as digital printing, large format (billboards) and high resolution graphics and computer typesetting.
For corporations engaged in a combination of printing and publishing activities see the Information Sector (51). Corporations showing some evidence of publishing (for example, name of corporation or publishing expenses) are classified in the Information Sector with Publishing Industries. Other Publishers (industry 511190) includes greeting cards and miscellaneous publishing. Corporations showing sheet music royalties and having some evidence of publishing (for example, name of corporation or publishing expenses) are classified in the Information Sector with Sound Recording Industries (512200). Similarly, corporations producing original audio recordings such as recording studios and integrated record companies which are engaged in producing (releasing), promoting, and distributing recordings are also classified in the Information Sector with Sound Recording Industries (512200). The income statement for these companies may include record royalties.
All corporations manufacturing plastics products are coded for Plastics Product Manufacturing 326100, unless specifically listed by its product such as Footwear Manufacturing 316210 (including rubber and plastics).
Combinations of ready mixed concrete and the sale of sand, gravel, building materials, etc. are coded for Manufacturing (327300).
Companies which produce machinery and equipment and then lease or sell their products are considered manufacturing.
The manufacturing of small machine parts by powder metallurgy, involving the mixing, molding, pressing, and sintering of metallic powders are coded by production process rather than product. The NAICS code for this is 332110, Forging and Stamping.
Companies engaged in mass reproducing of pre-recorded audio and video cassette tapes and compact discs or those producing blank cassettes and discs are classified in the Manufacturing Sector with Computer and Electronic Products, industry 334610.
Companies engaged in the mass reproducing of computer software, such as data and programs on diskettes, magnetic tapes, cartridges, and CD-ROMS are considered manufacturing (334610). They do not generally develop software. For establishments engaged in the developing, designing, and publishing of prepackaged software see the Information Sector publishing industries (511210).
Customizing automobiles, trucks and vans on a assembly-line basis is coded Motor Vehicles & Trailer Manufacturing, 336210 and on an individual basis is coded Automotive Body, Paint, Interior & Glass Repair, 811120.
325410 — Pharmaceutical manufacturers do not include companies primarily engaged in the research of pharmaceuticals or medical/diagnostic techniques or services. If information from the return or your own research indicates a company coded 325410 is primarily engaged in research and derives most of its receipts from research, check the Schedule A. If line 3, Cost of Labor, is zero or very small, compared to other costs and receipts, the return should not be coded as a manufacturer.
Please refer to the following subsection (126.96.36.199) for instructions to both the Retail & Wholesale Trade industries.
Wholesale/Retail trade companies should have large amounts of business receipts, cost of goods, and trade notes. They may also have large amounts of inventory.
There are some companies that may be identified by a taxpayer as being retail in nature but according to the NAICS manual will be coded wholesale based on the product they sell. These products are those that are extremely unlikely to be bought by an individual consumer. Some examples are forklifts, cash registers, farm equipment and construction equipment.
See combination of manufacturing and trade in 7.12(2) & 7.29(8).
Combinations of wholesale and retail trade are coded for "Wholesale and Retail Trade, Not Allocable" (460000). Do not use this code if the taxpayer indicates only "Wholesale " or "Retail" . If it is not possible to assign a specific wholesale or retail code, assign one of the "other miscellaneous" , "all other" , or " other" codes. For example, "retail" / Men's clothing store would be assigned NAICS code 448110, since it is specific. However, "retail" /swimwear would be assigned NAICS code 448190 (other clothing stores), since it is not as specific as "men's clothing stores" .
A parent corporation which primarily provides management services for its trade subsidiaries, and which does not satisfy the specific rules for a holding company (code 551112) in 7.1 7:(1), is coded for the trade industry of the subsidiaries with the largest gross receipts.
Combinations of electrical goods and hardware or plumbing and heating equipment (wholesale) are coded for 423700, Hardware, & Plumbing & Heating Equipment & Supplies Wholesalers, 444130, Hardware Stores or 444190, Other Building Materials Dealers.
Companies which report a PBA code in wholesale trade and scrap metals or materials for the product or business activity should be coded 423930 Recyclable Materials Wholesalers. See Naics Manual Index: Metal scrap and waste wholesaling.
Groceries and Related Product Wholesalers (424400) includes wholesale meat trading or distributing, unless the company specifically indicates that it is boxing beef, (cutting up and reselling purchased fresh carcasses). This industry also includes cleaning, oil treating, packing and grading of eggs and coffee roasting by wholesale growers.
For companies cutting up and reselling purchased fresh carcasses (boxed meats) see Manufacturing: Animal Slaughtering & Processing (311610). For bottled water see the Manufacturing (312110).
Companies which operate grain elevators as part of wholesaling grain and field beans are coded for Wholesale Trade; Farm Products Raw Materials - 424500. For consolidated companies with subsidiaries which are traders of grain or field beans, code the company for Wholesale Trade. Companies operating grain elevators for storage only are coded for Warehousing and Storage 493100. If grain elevator is reported by taxpayer but you cannot determine if the company is engaged in any wholesale trade activities, create a Communication Log.
Baked Goods Stores (445291) include companies which only sell bakery goods. For companies which bake and sell on the premises see Manufacturing: Bakeries & Tortilla (not for immediate consumption — 311800). For companies which bake and sell for immediate consumption, see Accommodation and Food Services Sector — Limited Service Eating Places (722210).
For Auctioning property
Wholesale Trade: Ind. 423100 Motor Vehicle & Motor Vehicle Parts & Supplies: includes automobile auctions
lnd. 424500 Farm Product Raw Materials: includes auction markets for horses and mules, livestock, and tobacco.
Retail Trade: Ind. 453920 Art Dealers: includes art auctions
Ind. 453990 All other Misc. Store Retailers: includes auction houses for general merchandise.
Ind. 454110 Internet Auctions.
For independent auctioneers which auction personal property of others on a contract or fee basis, see Administrative and Support and Waste Management and Remediation Service Sector: Ind. 561900.
For industries 425110 and 425120, there should be no Cost of Goods Sold. If COGS is present, please code for another wholesale trade industry. Contact National Office if another industry code cannot be determined.
Boat rental or leasing, commercial is coded Commercial and Industrial Machinery and Equipment Rental and Leasing, 532400. Boat rental, pleasure is coded Other Consumer Goods Rental, 532290.
Companies operating marinas and performing incidental boat repairs are coded Other Amusement and Recreation Industries, 713900.
Repairing aircraft except on a factory basis is Support Activities for Air Transportation, 488100.
Repairing railroad cars on a contract or fee basis Support Transportation for Rail Transportation, 488210.
For companies providing water for irrigation or providing water and irrigation see Utilities Sector: Water Sewage and Other Systems, 221300.
Companies operating grain elevators for storage only are coded for Warehousing and Storage 493100. Companies which operate grain elevators as part of wholesaling grain and field beans are coded for Wholesale Trade Farm Products Raw Materials 424500. For consolidated companies with subsidiaries which are traders of grain or field beans, code the company for Wholesale Trade. If grain elevator is reported by taxpayer but you cannot determine if the company is engaged in any wholesale trade activities, create a Communication Log.
This is a new industrial sector in NAICS.
This sector includes publishing industries including; Newspapers (511110), Periodicals (511120), Books (511130), Database and Directories (511140), Other Publishers (511190), and Software Publishers (511210).
Corporations engaged in a combination of printing and publishing activities are included in this sector. Corporations showing some evidence of publishing (for example, name of corporation or publishing expenses) are classified with the Publishing Industries.
Other Publishers (511190) includes greeting cards and miscellaneous publishing.
Establishments engaged in designing, developing, and publishing prepackaged software are classified with publishing industries (511210).
This sector also includes motion picture and video industries (512100) and sound recording industries (512200). See Real Estate and Rental and Leasing for video rentals (532230).
Corporations showing sheet music royalties and having some evidence of publishing (for example, name of corporation or publishing expenses) are classified with Sound Recording Industries (512200). Similarly, corporations producing original audio recordings such as recording studios and integrated record companies which are engaged in producing (releasing), promoting, and distributing recordings are also classified with Sound Recording Industries (512200). The income statement for these companies may include record royalties.
Broadcasting and telecommunications industries are included in this sector as well. These companies are engaged in radio and television broadcasting (515100), cable network & program distribution (515210), and telecommunications including paging, cellular, satellite, and other similar activities (517000).
This sector includes firms which provide information services such as news syndicates, libraries, and on-line information providers (519100).
Companies which provide data processing services at their own locations for others are also included in this group (518210).
Offices of other holding companies (551112). Generally, this includes companies whose principal sources of income include one or more of the following-dividends the largest, capital gains is the second largest, and interest and royalties are present. If there is a large amount of gross receipts or cost of goods, it probably should not be a 551112 (Bank holding companies are coded 551111).
When a company reports it's description as "investments in real estate" or " real estate investments" , use industry code 237210 when the corporation has gross receipts and cost of goods as its largest income and deduction items and depreciable assets, other investments, and land as its largest asset items. Code 551112 includes investing not elsewhere classified.
For industries 522220, 522298 , 523900, 525990, and 551112, use the Total Receipts Rule (see 7.28 of Industry Code Manual) to verify the largest company or largest group of companies (ex. total of 10 companies 6 companies=80% of receipts). Edit the business activity code, the product/service code, and the corporation name of the largest company in the pop-up window. For the largest group of companies, enter the largest company from that group (ex. of the 6 companies that =80% of receipts, enter the one that is the largest according to TRR). The business activity code should correspond with the product/service code (ex. holding company 551112). If the business activity code does not correspond with the product/service code, further research into the company and it’s subsidiaries needs to be done by using the industry code manual, the NAICS book, the internet, the list of pba's provided for the taxpayer, etc. DO NOT directly accept the numeric code in this situation.
A consolidated 551112 may have gross receipts and cost of goods, but these gross receipts and cost of goods are coming from non-finance subsidiaries. If you are coding a consolidated return 551112, make sure the largest sub/subs are truly holding companies by verifying that the largest income items are dividends and interest. While completing the Total Receipts Rule for industry 551112, please remember to subtract cost of goods from the gross receipts (see 7.28 of the Industry Code Manual).
If you still feel that a consolidatedd return, whose largest income item is gross receipts and has a large amount of cost of goods, should be coded 551112, please call National Office.
The following are some key words that may assist in coding within this sector. However, these key word should be considered with any other factors that may exist.
Ind. 523900 — Other Financial Investment Activities including Portfolio Management/Investment Management (There should be "Gross Receipts" and management fees as income moved to gross receipts, and salaries/ wages). Business Activity Code/Product or Service includes:
Financial Planner/Trust Co. (Performing custodial activities)
Security Speculator, On own account
Commodity Pool Operator
Commodity Trading Advisors
Portfolio or Investment Management/Management
If the PBA product is funding or financing and PBA code is 523900, code according to Table 2 in Exhibit 1.13.7-3 .
Ind. 525990 — Other Financial Vehicles. Returns with this code should not be consolidated, should not have gross receipts, should not have cost of goods, should not have salaries/wages or compensation of officers. Helpful Hints to look for when coding 525990:
Large interest, with dividends
On the Schedule K line 4ii, 100% owned by a holding company
FASIT (maybe business activity code or referenced in an attachment to the Schedule K)
Mutual funds that do not qualify as a RIC
TRUST, FUND, POOL, ENTITY in title.
Bankrupt Trust or Liquidation Trust
Ind. 533110 — Lessors of Nonfinancial Intangible Assets (Largest income item should be gross royalties.) Business Activity Code/Product or Service includes:
Oil Royalty Companies
Oil Royalty Traders
Oil Royalty Leasing
Ind. 551112 — Offices of Other Holding Companies (Dividends is largest income item), (no gross receipts from financial subs) Check box A2 (personal holding company) on page 1 of the 1120. Business Activity Code/Product or Service includes:
Investments/Investments (with PBA 523900 (may be 551112 or 525990) See Exhibit 1.13.7–3, Table 2.)
If there is difficulty coding the 1120 S, please call National Office. For returns that are going out of business (dramatic decrease in total assets and a negative net income), please use the prior year SOI indy code. Ind. 522220 — Sales Financing (trade notes — the largest asset item) Business Activity Code/Product or Service includes:
funding/funding (with ML, MM)
Finance companies engaged in agricultural lending (i.e.; Farm Loans) should be coded 522298.
Companies providing credit card services with collection by a central agency are coded Business Credit Institutions, 522210.
Companies engaged in automobile financing or automobile financing in combination with leasing are coded 522220. These companies lend money to individuals for the purpose of providing collaterized goods through a contractual installment sale. They are not Finance companies (522291) because Finance companies are engaged in making unsecured loans. Automobile loans are rarely unsecured loans.
For corporations which show indications that they may belong in a non-finance industry, check income items on the return as you would under the total receipts rule in Section 7.28. See treatment of management services for trade subsidiaries in Section 7.14(5).
For product/service: commercial paper:
Ind. 522298 — All Other Non-Depository Credit Intermediation — includes factors of commercial paper (old SOI Ind. 6150) if "Trade Notes/Accts. Receivables" is the largest asset item and/or there are "Salaries & Wages" and large " Gross Receipts." Business Activity Codes/Product or Service: lending financing — commercial paper, accounts receivable, factoring. Ind. 525990 — Other Financial Vehicles — includes dealers of commercial paper if "Other Investments" is the largest asset item and/or there are no "Salaries & Wages " and little "Gross Receipts." The corporation name sounds like a "Fund" (ABC Securitization Fund) and not like a "Securities Dealer" (XYZ Securities/Brokerage Inc.).
Decide if it is a holding company or not. Check Form 851 and Moody's and paragraph 8 below. Decide if it is a bank or a savings & loan company. Use total receipts rule.
NOT A HOLDING COMPANY HOLDING COMPANY BANK
522110 551111 S & L
Companies should be coded in 522120/551111 as opposed to 522110, if:
the corporation is not in Moody's but the name of the corporation has "Bancshares" , "Bancorpation" , "Bancorp" or " Banc" in it, or —
the corporation has "bank holding company" written in the business description on Line 2b, Schedule K, page 3, Form 1120, or —
while the parent may not be a bank, the majority of the total receipts comes from a bank and any subsidiary has a controlling interest in one or more banks (owns more than 50% of the voting stock), or —
the majority of the total receipts comes from a bank and any subsidiary bank has a completely different name than the largest receipts subsidiary or is located in a different state than the largest receipts subsidiary.
If, on the Form 851, the parent is coded as a 551111 or is referred as a holding company.
The total receipts rule should be used to determine whether the majority of the receipts come from S&L subs or from banks and the company should be coded 522120/551111 accordingly.
Industry 522120 includes the following companies;
Cooperative Banks (MA and NH)
Federal Savings and Loan Associations
Federal Savings Bank
Homestead Associations (LA)
Savings and Loan Associations
Savings and Loan Companies
Savings and Loan Holding Companies
State Savings and Loan Associations
State Savings Bank
Corporations are also coded 522120 if —
the corporation has "savings and loan holding company" written in the business description on Line 2b, Schedule K, Page 3, Form 1120, or —
the corporation is in Moody's with the business description as a "savings and loan holding company " , or a "bank holding company" with federal or state savings banks or S & L Associations as subs of the corporation.
Mortgage and real estate loans is the largest asset item (or one of the largest asset items) on the balance sheet.
The corporation name, or the Business activity code or the Product or Service code include the term "cooperative " for industries 522110 -522190, and 551111 only.
Industries in the Real Estate subsector group establishments that are primarily engaged in renting or leasing real estate to others; managing real estate for others; selling, buying, or renting real estate for others; and providing other real estate related services, such as appraisal services.
Lessors of Real Estate (531110,531120/531310). In trying to decide if a return should be in industry 531110 or 531120, or 531310, look to see if depreciable assets is the largest asset item and is about two- thirds or more of total assets and interest paid is larger than cost of goods. If so, the return should be in 531110 or 531120 where the corporations usually owns and operates the buildings. In industry 531310, the corporations usually just manage the buildings for their clients.
For business activity or product code that includes cooperative, or co-ops assign industry code 531114. If cooperative (co-op) is not mentioned in the name, business activity or product code and the corporation name includes "tenant or owners " and the business description or product code includes apartment, assign code 531114.
Real Estate & Holding Companies. Ind. 551112 has large: other investments, net worth, interest/dividends received, and interest paid. There are minimal depreciable assets and no cost of goods or gross receipts (except for consolidated companies that have manufacturing subs, yet are coded 551112 because the holding company has the largest receipts). Any investment in real estate or land held for investment or resale is found in other investments.
Real Estate and Holding Co. Coding Table:
Guidelines for the coding of these industries.
Assets DPR ASSTS
INT > RNTS
RNTS > INT
INT > RNTS
Source: Percentages were derived from the 2000 Corporation Source Book.
Rental and Leasing Services. This group includes companies which rent or lease: automotive equipment (532100), consumer electronics and appliances (532210), formal wear and costumes (532220), video tapes and discs (532230), general rental centers (532310), other consumer goods (532290), and commercial and industrial machinery and equipment (532400).
While this group includes coin-operated machine rental and leasing (532400), see Other Services for Coin-operated Laundries and Drycleaners (812310).
This is a new industrial sector in NAICS. This group includes legal services, accounting and bookkeeping, payroll services, architectural & engineering services, consulting services, advertising, marketing research, and veterinary services.
Title insurance companies that do not file on form 1120PC should be coded other legal services (524290). Business activity & product codes describing these companies include title insurance or title underwriting. Companies providing title services such as title searches are coded 541190.
This sector also includes custom computer programming i.e. writing custom software (541511), computer system design services (541512), computer facilities management at client’s location (541513) and Other Computed Related Services such as computer disaster recovery and software installation (541519).
If "consulting" or "Management" is used in the business activity, use the taxpayer provided pba code to help determine the appropriate SOI indy code. The internet or other resources may be helpful if a pba code is not provided by the taxpayer. If no other helpful information is available see section 7.27 (unallocable) to check assets and receipts mix for an indication of another business activity. If so, use that information to code the return. If there is no indication that the return belongs in another industry, code as 541600.
This is a new industrial sector in the NAICS CLASSIFICATION SYSTEM. This group includes bank holding companies and other holding companies.
See Finance and Insurance 7.17 for more details.
This is a new industrial sector in the NAICS CLASSIFICATION SYSTEM.
This group includes employment services, private mail centers, copy shops, collection agencies, credit bureaus, court reporting and other steno type services, investigation and security services, services related to buildings such as: exterminating and pest control, janitorial, landscaping, and carpet cleaning, as well as trade show organizers and waste management.
This is a new industrial sector in the NAICS CLASSIFICATION SYSTEM.
This group includes schools, colleges and universities.
This is a new industrial sector in the NAICS CLASSIFICATION SYSTEM.
This group includes offices of physicians, dentists, mental health specialists, chiropractors, optometrists, physical, occupational & speech therapists and other health practitioners.
Outpatient care facilities such as: family planning centers, mental health and substance abuse centers, HMO medical centers, kidney dialysis centers, ambulatory surgical and emergency centers are also included with this group.
Other services in this sector include medical and diagnostic laboratories, home health care services, ambulance service, blood & organ banks, hospitals, nursing care facilities, vocational rehabilitation services, child day care services.
This is a new industrial sector in the NAICS CLASSIFICATION SYSTEM.
This group includes performing arts, spectator sports, museums, historical sites, amusement parks and game machine arcades operated in own facilities (713100), operating gambling facilities and providing service at client’s location including casinos that are not operated by a hotel and coin-operated gambling device concession operators such as slot machine operators (713200). For hotels that operate casinos within the hotel see Accommodation and Food Services: Casino Hotels (721120). Recreational activities also include companies operating music machines, other activities such as golf courses, skiing facilities, marinas, fitness centers, and bowling centers, as well as companies which provide and service amusement machines at client’s location (713900).
Combinations of bowling and restaurant income are coded for Other Amusement & Recreation Industries, 713900.
This is a new industrial sector in the NAICS CLASSIFICATION SYSTEM.
Accommodations include hotels, casino hotels, recreational vehicle parks and camps, rooming and boarding houses.
Food services includes full-service restaurants, limited-service eating places such as doughnut, cookie, and pretzel shops, food contractors and caterers, and drinking places for alcoholic beverages.
This is a new industrial sector in NAICS.
This sector includes businesses engaged in repair and maintenance activities (811) and businesses which provide personal and laundry services (812).
Repair and maintenance for automobiles include: mechanical and electrical (811110), body, paint, interior & glass (811120), other maintenance such as oil change, lubrication shops, and car washes (811190).
This group also includes repair shops for: electronic & precision equipment (811210), commercial & industrial machinery and equipment (811310), home & garden equipment and appliances (811410), reupholstering & furniture (811420), footwear & other leather goods (811430), and other personal & household goods (811490) such as bicycles, pleasure boats, china, and clocks (these are repair shops without retailing new products).
Personal service providers include: barber shops, beauty shops & nail salons (812111-812113), other personal care services such as weight control and dieting centers (812190), funeral homes (812210), cemeteries and crematories including cemetery subdividers and developers (812220), laundry and dry-cleaning facilities: coin-operated (812310) except coin-operated (812320), linen and uniform suppliers / industrial launderers (812330), pet care services except veterinarian (812910), see photo finishing (812920), parking lots & garages (812930), other personal services (812990) such as bonding service, service for reporting lost or stolen credit cards, dating service, psychic services, renting coin-operated lockers, shoe shine parlors, and singing telegram service.
See Professional, Scientific, and Technical Services for Veterinary Service 541940.
For coin-operated machine rental and leasing, see Real Estate and Rental and Leasing: Commercial and Industrial Machinery & Equipment Rental & Leasing (532400). For coin-operated laundries and drycleaners, see Other Services (812310).
For auctions and auction markets see Wholesale Trade for: automobiles (423100); livestock, horses, mules, tobacco, and other farm products (424500). See Retail Trade for: art auctions (453920); auction houses for general merchandise (453990); and Internet auctions (454110). For independent auctioneers which auction tangible personal property of others on a contract or fee basis see Administrative and Support and Waste Management and Remediation Services; (561900) Other Support Services.
Companies designing, developing and publishing prepackaged software are now classified under 511210, software publishers. Companies reproducing computer software, such as CD-ROMS, magnetic tapes, and game cartridges are now classified under 334610.
Computer facilities management services are 541513. They provide on site operation and management of customers' computer systems and/or data processing facilities. All other facility support services are 561210.
Companies that provide landscape architectural services are coded 541320, since it is a service related to landscaping. It is not an agricultural product.
Offices of ophthalmologists and optometrists are Services even if a majority of their revenue comes from retail sales. See Health Care and Social Assistance, sector 62.
Bars and restaurants owned and operated for members of civic, social and fraternal associations are Religious, Grantmaking, Civic, Professional, & Similar Organizations, 813000.
Managing construction projects for others on a contract or fee basis but assuming no responsibility for completion of the project is coded Management, Scientific & Technical Consulting Services, 541600.
Offices of veterinarians and veterinarian services are coded Veterinary Services, 541940.
If homeowners or condominium association is included in the corporation name, business activity, or product code, assign industry code 813000. If "association" is not included with homeowners or condominium, call the National Office.
When reviewing industry code 900000, check to see what receipt-deduction and asset-liability are the largest. Use this information to determine where the return may belong. If the largest receipts are dividends or interest, the largest deduction is interest paid and the largest asset item is investments, the return is coded as a holding company (551112).
If the largest deduction item is depreciation and the largest asset item is depreciable assets, the return generally should belong in a manufacturing industry; if its largest asset item is trade notes, it may indicate a trade industry. Trade industries usually have large amounts of inventory, as well.
When rents is the largest income item, the return may belong in the finance or services industry. Automobile rentals are coded 532100. Other rentals are coded 237990, 238900, 532100, 532210, 532220, 532230, 532290, 532310, 532400, 533110. The rental of real estate is coded 531110, 531120, 531130, and 531190.
Look at the name of the company; the name can sometimes help define the industry.
If the return was in the prior year file, you may want to send the return back to the prior year industry.
Consolidated returns (those with subsidiaries that file the same type of tax form as the parent) are single returns containing combined financial data for a parent company and one or more subsidiary or affiliated companies. The companies in the group may be engaged in different kinds of industrial activities, but you must assign a single industry code to indicate the one predominant activity of the whole group. In doing this, you code by the " total receipts" rule and by the specific rulings and exceptions in Sections 7.6 and 7.29 using the combined receipts (after inter-company elimination's and lease income exclusions) and other relevant information for all the companies in the group. However, if the return does not report which subsidiary(s)/company(s) inter-company elimination's are from, code according to the total receipts reported. The financial statements of each company in the group will usually be shown on attached schedules, and each company's description of its own business activity will be shown on Form 851, Affiliations Schedule.
Except for those returns which are mentioned in Sections 7.6-7.27, 7.29 and 7.30. (Specific Rulings, Exceptions to the Total Receipts Rule, and Coding Foreign Income-Form 1120-F) the industry code to be entered is the code for the business activity accounting for the largest percentage of the corporation's "Total receipts." The Total Receipts Rule is a two step process: (a) identifying the company(s) accounting for the largest percentage of the total receipts and (b) identifying the business activity of the company(s) using the Form 851. " Total receipts" means the sum of the following entries (after excluding any income from Safe Harbor leases):
gross receipts less returns and allowances
other taxable income-it usually does not include gains from the sales or exchanges of assets.
Each companies percentage of total receipts can be calculated by adding the components in a — f above for the individual company, then dividing it by the consolidated total for the components.
PLEASE NOTE: Since the Cost of Goods for corporations in theFinance (except insurance), Management of Companies (holding companies), and real estate industries (522110, 522120, 522130, 522210-523900, 531190-531390, 551111, & 551112) is deleted and subtracted from Gross Receipts during the editing process, it is necessary to perform this calculation before doing the total receipts equation. Therefore, if a return has subsidiaries in any of the industries listed above, subtract the amount in Cost of Goods from Gross Receipts and calculate the total receipts equation using the new total for Gross Receipts. Remember, to also perform this calculation before editing Schedule A.
For Finance Industries: pre-edit other income and allocate to specific income fields if other income is larger than dividends plus interest. Also, pre-edit the balance sheet for "other" fields that need to be allocated.
A Total Receipts Calculator is available on-line for computing the total receipts rule. Instructions for using the calculator can be found in Exhibit 1.13.7-5 at the end of the Industry Coding Manual or by clicking the [HELP] button after entering the calculator. The Total Receipts Calculator can be accessed by clicking the [TRR Calculator] button or pressing [F5] while in the industry code research screen
If the taxpayer supplies a description of its principal business activity, product or service or a business code, check the activity, product or code, first against the on-line guide and then NAICS manual, to determine the proper SOI Industry Code. The code determined from these sources may or may not be the code selected by the taxpayer.
If the code determined in (3), above, does not agree with the distribution of the taxpayer's receipts; or if the cost items, deductions, or attached schedules cause you to doubt the code; or if the taxpayer does not supply a usable code or description, look up the company in the appropriate reference materials. If the information from reference materials seems to agree with what is reported on the return, code on the basis of that information. The following reference materials may be useful in determining industry codes:
Moody's Industrial Manual
Moody's Bank and Finance Manual
Moody's Over the Counter Manual
Moody's Public Utility Manual
Moody's Transportation Manual
Davison's Textile Blue Book
Best's Insurance Reports
Polk's World Bank Directory
If you were not able to determine the proper industry code under (2), (3), or (4) above, search attached schedules for indications of business activity (for example: kinds of depreciable property). In addition, the income statement items and the balance sheet items may help indicate business activity. For example:
Mining companies should have royalties, depletion deduction, and depletable assets.
Manufacturing companies should have large amounts of business receipts, cost of goods (purchases and cost of labor), depreciation deduction, and depreciable assets.
Finance Companies (522292-522300) should have large amounts of interest income (and fees), deduction for interest paid; trade notes, mortgage and real estate loans, and other investments. For industry 522292, companies that describe their business activity as financial products; product/service as collateral mortgage obligations (CMO's). Companies describing their principal business activity and product or service as financing/financing, financing/financial services, or asset backed securitization/asset backed securities should be coded as 522292.
Holding Company (Other than Bank Holding Company) 551112. Dividend income and/or interest and interest deduction are the only items reported on the income statement and other investments is the largest asset item on the balance sheet with net worth the largest liability (net worth = capital stock, additional paid-in capital, retained earnings-appropriated, retained earnings-unappropriated, and adjustments to shareholders' equity (lines 22 through 26 of the balance sheet)).
Wholesale/retail trade companies should have large amounts of business receipts, cost of goods and trade notes.
Use the above analysis to avoid assigning industry code 900000"Nature of Business not Allocable" to a return.
Unless instructed elsewhere, create a Communication Log rather than using "miscellaneous" or " other" codes when a corporation's business activity can only be classified within a certain group or subgroup of industries, or when the business activity is known but is not specifically identified in the NAICS Manual classification structure. When total assets of a specific company are greater than $500 million, contact the National Office before coding a company in a nonallocable industry.
In some cases, it is not necessary or possible to code according to the "total receipts" rule. These cases are listed in (2) through (13), below.
Returns with no "Gross income" but having "Deductions" are coded according to any available information pertaining to the business activity.
For companies that are going out of business, please use the prior year SOI industry code to industry code these returns. Signs of a company going out of business are a dramatic decrease in total assets and a negative net income.
Mutual savings banks are coded 522120.
Most other banks and trust companies are coded 522110, except for bank holding companies, 522120 or 551111, which are described in more detail under "specific rulings" .
Open-End Investment Fund (Form 1120 RIC) are coded 525910. These returns are filed on Form 1120-RIC (which is titled "Regulated Investment Companies" on the form). If the taxpayer files Form 1120 and business activity is regulated investment company code "Other Financial Vehicles" , 525990.
Real estate investment trusts (REITS), are coded 525930. These returns are filed on Form 1120 REIT. If the taxpayer files Form 1120 and business activity is real estate investment trusts code "Other Financial Vehicles" , 525990.
Oil Companies— Industry code 324110 takes priority over 211110, 213110, 424700, 447100, 454311, 454312, 486000, and 541360.
There are nine industry codes involved in oil activities:
211110, Oil & Gas Extraction
213110, Support Activities for Mining
324110, Petroleum Refineries (including integrated)
424700, Petroleum & petroleum Products Wholesalers
447100, Gasoline Stations
454311, Heating Oil Dealers
454312, Liquefied Petroleum Gas (Bottled Gas) Dealers
486000, Pipeline Transportation
541360, Geophysical Surveying and Mapping Services
Most of the larger oil companies will be either 324110 or 211110. When there is a combination of activity, code based on total receipts. Check depletion, depletable assets, intangible drilling costs, depreciation, trade notes, etc. to further narrow down what type of activity the company is involved in. Companies with depletable assets or depletion which is larger than its amounts in depreciable assets or depreciation should be coded in 211110.
Returns with income from petroleum refining as the largest single item of total receipts are coded 324110. Returns with both income from petroleum refining and extraction of oil from the ground (mining) will still be coded as 324110, if you can not conclude that extraction is the largest portion of the receipts.
Industries 211110 and 213110 both include exploration, drilling, oil and well operation and extraction. The difference between the two industries is that companies in 213110 have responsibility for operating oil and gas wells on a contract or fee basis. Also, companies in 211110 will tend to have large amounts of depletable assets. This characteristic can be a tool to differentiate the two industries.
Codes 424700, 447100, 454311, 454312, and 486000 are used if the principal source of income is from pipe line operation or sales.
424700 includes wholesale distribution of petroleum and petroleum products.
447100 includes combinations of gas stations with convenience stores, food marts or carwashes. If you can verify that the largest receipts are coming from the carwash, then the code should be Other Automotive Repair & Maintenance, 811190. Petroleum Refineries, 324110 included oil manufacturers that also sell gas through retail outlets.
454311 includes establishments primarily engaged in retailing heating oil. These companies are sometimes referred as fuel oil companies.
454312 includes establishments primarily engaged in retailing liquefied petroleum (LP) gas.
486000 includes pipeline transportation of crude oil, natural gas, and refined petroleum products. Sometimes companies report this as 324110 but it should be 486000.
Code 541360, Geophysical Surveying and Mapping Services includes establishments that primarily engage in gathering, interpreting and mapping geophysical data. Often these establishments specialize in locating and measuring the extent of oil, gas, and minerals, and they may also conduct surveys for engineering purposes.
Combinations of Manufacturing and installation (Construction) are usually coded for Manufacturing, especially if the construction involves the installation of the manufactured articles. Examples of such combinations are passenger and freight elevators or industrial furnaces and machinery. This rule includes the manufacturing and installation by contract. Code for construction only when the installation receipts are clearly predominant, at least 75% of total receipts.
Combinations of Manufacturing and Trade are coded for manufacturing when most of the receipts are from whatever is manufactured by the related company. If the manufactured good is made in a foreign country, and only distributed in the U.S., then code for wholesale. Also, Schedule A should be checked for cost of labor. If cost of labor is not present or is small compared to the other Sch. A items, then DO NOT code for manufacturing.
Returns showing rents as the largest single item of total receipts should not automatically be coded as real estate. Rent is a normal source of receipts in other industries also. For example, the actual operation of warehousing, pipeline transportation, and piers, as well as real estate, would normally show rents from real property but should be coded for the warehousing, pipeline transportation, etc. Rental of rooms, clothing, vending machines, automobiles without drivers, and construction and other equipment are coded as services If the primary source of income of a manufacturer of business machines is rents, code for manufacturing.
Returns of newspapers or periodicals or other publishing which show advertising as the largest single item of total receipts are not coded as advertising, but are classified in the publishing industries as newspapers (511110), or periodicals (511120), or miscellaneous publishing (511190).
Industry codes Electric Power Generation, Transmission and Distribution, 221100, Natural Gas Distribution, 221210, and Combination Electric and Gas Services, 221500 have specific rules for both unconsolidated and consolidated returns. Code according to the following procedure:
For both nonconsolidated and consolidated returns, determine whether the largest percentage of Total Receipts is from the sum of industry codes 221100, 221210, and 221500 or from some other individual industry code.
If the largest percentage of Total Receipts is from some other individual industry code, then code according to the rules in this Handbook.
If the largest percentage of Total Receipts is from the sum of industry codes 221100, 221210, 221500, then code as follows:
If 80 percent or more of this sum is from Electric services, code Electric Power Generation, Transmission and Distribution, 221100.
If 80 percent or more of this sum is from Gas production and distribution, code Natural Gas Distribution, 221210.
If neither Electric services nor Gas production and distribution account for 80 percent or more of this sum, code Combination Electric and Gas Services, 221500.
Health Maintenance Organizations (HMO's) — If a company designates itself as an HMO, it is important to determine whether it is primarily providing medical services or insurance premiums.
If the company files an 1120 PC, then it should be coded 524159.
If the company files a form other than an 1120 PC, then determine whether it is primarily providing medical services or insurance premiums.
If the company primarily provides medical services, then code it 339110, 621410, 621420, 621491, 621492, 621498, 621610, 621900, 623000 or 624200. To identify these companies, look in "other " schedules (such as Other Deductions and Other Costs) for items that may be associated with medical services. Examples of such items are medical supplies and medical equipment (bandages, hospital beds, X-rays, etc.).
If the company appears to provide medical insurance premiums or labels itself as a health plan, then code it as 524159.
If the company provides a combination of medical services and insurance premiums or it is difficult to distinguish its largest service, then call the National Office.
Construction — Building, Developing, and General Contracting (233)
Establishments primarily responsible for the entire construction of building projects (i.e., new work, additions, alterations, and repair) are in subsector 233. Builders, developers, and general contractors, as well as land subdividers and land developers are included in this subsector. Establishments identified as construction management firms for building projects are also included. The construction work may be for others and performed by custom builders, general contractors, design builders, engineer-constructors, joint venture contractors, and turnkey contractors, or may be on their own account for sale and performed by speculative or operative builders.
When a corporation reports domestic income (i.e., effectively connected with a trade or business within the U.S.) and foreign income, code for domestic income. A sure indication of an effectively connected income is the completion of pages 3 through 6 of Form 1120-F. An industry code should be assigned based on the information given on these pages.
Do not code solely on the basis of Question I, Page 1, Form 1120-F which may be answered "No" even though the return has evidence of effectively connected income within the U.S.
Do not code solely on the basis of the business code number, business activity, product, or service shown on page 4. These may be a designation of the major source of income which might derive from foreign operations even though effectively connected income is established on pages 3 through 6 of the return.
Corp. Name of Largest Company. This field exist only for consolidated returns. This is a must enter field. Edit as reported by the taxpayer using the Total Receipts Rule (TRR). The corporation name of the largest company can be found on the Form 851 or attached schedules to the 851. If enough information is not provided by the taxpayer to use the TRR (i.e.; form 851 or receipts schedule is missing), then edit parent company as largest and comment accordingly. If there are multiple companies with the same pba-cd that sum to the largest group of companies while completing the Total Receipts Rule, please enter the largest company from that group of companies in this field. If an exception to the Total Receipts Rule is used to code the return, the largest company should still be edited here and the exception used should be noted in the indy code comments field.
Business Activity of Largest Company . This field exist only for consolidated returns. This is a must enter field. Edit as reported by the taxpayer using the Total Receipts Rule (TRR). The business activity of the largest company can be found on the Form 851 or attached schedules to the 851.
PBA Code of Largest Company. This field exists only for consolidated returns. This is a must enter field. Edit as reported by the taxpayer using the Total Receipts Rule (TRR). The pba code of the largest company can be found on the Form 851 or attached schedules to the 851. If an invalid pba code is reported by the largest company, enter a valid pba code that corresponds to the description.
(Note: (Note: if this pba code is incorrect and should be the basis for coding the return, the correct code should have been entered in the SOI indy code field).
If an invalid pba code is reported by the largest company, enter a valid pba code that corresponds to the description.
EIN of Largest Company. This field exists only for consolidated returns. This is a must enter field. The EIN of the largest company can be found on the Form 851 or attached schedules to the 851. If there is not enough information available to determine which company is largest or the ein has not been provided on Form 851, enter 99-9999999 as the ein and enter a comment in the indy code research comments field, explaining why the ein is not available.
Percentage of Total Receipts for Largest Company.. This field exists only for consolidated returns. This is a must enter field. See Total Receipts Rule, Section 7.28(2) for details on how this percentage is calculated. If the return is being coded based on the combined total receipts of a group of companies with the same pba-cd, that sum to the largest, then enter the percentage of total receipts for the group in this field. Otherwise, enter the percentage for the single largest company. If there is not enough information to determine this percentage, then enter zero and a corresponding statement in the Indy Code Research comments field, explaining why this percentage cannot be calculated.
|Agriculture, Forestry, Fishing, and Hunting|
|111100||Oilseed & Grain Farming|
|111130||Dry Pea and Bean Farming|
|111199||Grain Farming, NEC|
|111120||Oilseed (except Soybean) Farming|
|111191||Oilseed and Grain Combination Farming|
|111210||Vegetable & Melon Farming (including Potatoes & Yams)|
|111219||Vegetable (except Potato) and Melon Farming|
|111300||Fruit & Tree Nut Farming|
|111334||Berry (except Strawberry) Farming|
|111320||Citrus (except Orange) Groves|
|111336||Fruit and Tree Nut Combination Farming|
|111339||Other Noncitrus Fruit Farming|
|111335||Tree Nut Farming|
|111400||Greenhouse, Nursery & Floriculture Production|
|111421||Nursery and Tree Production|
|111419||Other Food Crops Grown Under Cover|
|111900||Other Crop Farming|
|111998||Crop Farming, NEC|
|111991||Sugar Beet Farming|
|112111||Beef Cattle Ranching & Farming|
|112120||Dairy Cattle & Milk Production|
|112210||Hog & Pig Farming|
|112300||Poultry & Egg Production|
|112320||Broilers & Other Meat Type Chicken Production|
|112310||Chicken Egg Production|
|112390||Poultry Production, NEC|
|112400||Sheep & Goat Farming|
|112510||Animal Aquaculture (including shellfish & finfish farms & hatcheries)|
|112511||Finfish Farming and Fish Hatcheries|
|112519||Other Animal Aquaculture|
|112900||Other Animal Production|
|112990||Animal Production, NEC|
|112930||Fur-Bearing Animal and Rabbit Production|
|112920||Horse and Other Equine Production
(breeding horses) Forestry & Logging
|113110||Timber Tract Operations|
|113210||Forest Nurseries & Gathering of Forest Products|
|Fishing Hunting & Trapping|
|114119||Marine Fishing, NEC|
|114210||Hunting & Trapping|
|Support Services for Agriculture & Forestry|
|115110||Support Services for Crop Production|
|115113||Crop Harvesting, Primarily by Machine|
|115115||Farm Labor Contractors and Crew Leaders|
|115116||Farm Management Services|
|115114||Postharvest Crop Activities (except Cotton Ginning)|
|115112||Soil Preparation, Planting, and Cultivating|
|115210||Support Activities for Animal Production|
|115310||Support Activities for Forestry|
|211110||Oil & Gas Extraction|
|211111||Crude Petroleum and Natural Gas Extraction|
|211112||Natural Gas Liquid Extraction|
|212112||Bituminous Coal Underground Mining|
|212111||Bituminous Coal and Lignite Surface Mining|
|212200||Metal Ore Mining|
|212234||Copper Ore & Nickel Mining|
|212221||Gold Ore Mining|
|212210||Iron Ore Mining|
|212231||Lead Ore and Zinc Ore Mining|
|212299||Metal Ore Mining, NEC|
|212222||Silver Ore Mining|
|212291||Uranium-Radium-Vanadium Ore Mining|
|212310||Stone Mining & Quarrying|
|212313||Crushed and Broken Granite Mining and Quarrying|
|212312||Crushed and Broken Limestone Mining and Quarrying|
|212319||Crushed and Broken Stone Mining and Quarrying, NEC|
|212311||Dimension Stone Mining and Quarrying|
|212320||Sand, Gravel, Clay &Ceramic & Refractory Minerals, Mining & Quarrying|
|212325||Clay and Ceramic and Refractory Minerals Mining|
|212321||Construction Sand and Gravel Mining|
|212322||Industrial Sand Mining|
|212324||Kaolin and Ball Clay Mining|
|212390||Mineral Mining & Quarrying|
|212399||Nonmetallic Mineral Mining, NEC|
|212393||Other Chemical and Fertilizer Mineral Mining|
|212392||Phosphate Rock Mining|
|212391||Potash, Soda, and Borate Mineral Mining|
|213110||Support Activities for Mining|
|213111||Drilling Oil and Gas Wells|
|213113||Support Activities for Coal Mining|
|213114||Support Activities for Metal Mining|
|213115||Support Activities for Nonmetallic Minerals (except Fuels)|
|213112||Support Activities for Oil and Gas Operations|
|221100||Electric Power Generation, Transmission & Distribution|
|221121||Electric Bulk Power Transmission and Control|
|221122||Electric Power Distribution|
|221112||Fossil Fuel Electric Power Generation|
|221111||Hydroelectric Power Generation|
|221113||Nuclear Electric Power Generation|
|221119||Other Electric Power Generation|
|221210||Natural Gas Distribution|
|221300||Water, Sewage & Other Systems|
|221320||Sewage Treatment Facilities|
|221330||Steam and Air-Conditioning Supply|
|221310||Water Supply and Irrigation Systems|
|221500||Combination Electric and Gas Service|
|Construction of Buildings|
|236110||Residential Building Construction|
|236115||New Single-Family Housing Construction (except Operative Builders)|
|236116||New Multifamily Housing Construction (except Operative Builders)|
|236117||New Housing Operative Builders|
|236200||Nonresidential Building Construction|
|236210||Industrial Building Construction|
|236220||Commercial and Institutional Building Construction|
|Heavy and Civil Engineering Construction|
|237100||Utility System Construction|
|237110||Water and Sewer Line and Related Structures Construction|
|237120||Oil and Gas Pipeline and Structures Construction|
|237130||Power and Communication Line and Related Structures Construction|
|237310||Highway, Street, and Bridge Construction|
|237990||Other Heavy and Civil Engineering Construction|
|Specialty Trade Contractors|
|238100||Foundation, Structure, & Building Exterior Contractors (including framing carpentry, masonry, glass, roofing, & siding)|
|238110||Poured Concrete Foundation and Structure Contractors|
|238120||Structural Steel and Precast Concrete Contractors|
|238150||Glass and Glazing Contractors|
|238190||Other Foundation, Structure, and Building Exterior Contractors|
|238220||Plumbing, Heating, & Air-Conditioning Contractors|
|238290||Other Building Equipment Contractors|
|238300||Building Finishing Contractors (including drywall, insulation, painting, wallcovering, flooring, tile & finish carpentry)|
|238310||Drywall and Insulation Contractors|
|238320||Painting and Wall Covering Contractors|
|238340||Tile and Terrazzo Contractors|
|238350||Finish Carpentry Contractors|
|238390||Other Building Finishing Contractors|
|238900||Other Specialty Trade Contractors (including site preparation)|
|238910||Site Preparation Contractors|
|238990||All Other Specialty Trade Contractors|
|311110||Animal Food Manufacturing|
|311111||Dog and Cat Food Manufacturing|
|311119||Other Animal Food Manufacturing|
|311200||Grain & Oilseed Milling|
|311230||Breakfast Cereal Manufacturing|
|311225||Fats and Oils Refining and Blending|
|311223||Other Oilseed Processing|
|311221||Wet Corn Milling|
|311300||Sugar & Confectionery Product Manufacturing|
|311313||Beet Sugar Manufacturing|
|311312||Cane Sugar Refining|
|311320||Chocolate and Confectionery Manufacturing from Cacao Beans|
|311330||Confectionery Manufacturing from Purchased Chocolate|
|311340||Nonchocolate Confectionery Manufacturing|
|311400||Fruit & Vegetable Preserving & Specialty Food Manufacturing|
|311423||Dried and Dehydrated Food Manufacturing|
|311411||Frozen Fruit, Juice, and Vegetable Manufacturing|
|311412||Frozen Specialty Food Manufacturing|
|311421||Fruit and Vegetable Canning|
|311500||Dairy Product Manufacturing|
|311512||Creamery Butter Manufacturing|
|311514||Dry, Condensed, and Evaporated Dairy Product Manufacturing|
|311511||Fluid Milk Manufacturing|
|311520||Ice Cream and Frozen Dessert Manufacturing|
|311610||Animal Slaughtering & Processing|
|311611||Animal (except Poultry) Slaughtering|
|311612||Meat Processed from Carcasses|
|311613||Rendering and Meat Byproduct Processing|
|311710||Seafood Product Preparation & Packaging|
|311712||Fresh and Frozen Seafood Processing|
|311800||Bakeries & Tortilla Manufacturing|
|311821||Cookie and Cracker Manufacturing|
|311823||Dry Pasta Manufacturing|
|311822||Flour Mixes and Dough Manufacturing from Purchased Flour|
|311813||Frozen Cakes, Pies, and Other Pastries Manufacturing|
|311900||Other Food Manufacturing (including coffee, tea, flavorings & seasonings)|
|311920||Coffee and Tea Manufacturing|
|311930||Flavoring Syrup and Concentrate Manufacturing|
|311999||Food Manufacturing, NEC|
|311941||Mayonnaise, Dressing, and Other Prepared Sauce Manufacturing|
|311919||Other Snack Food Manufacturing|
|311991||Perishable Prepared Food Manufacturing|
|311911||Roasted Nuts and Peanut Butter Manufacturing|
|311942||Spice and Extract Manufacturing|
|Beverage & Tobacco Product Manufacturing|
|312110||Soft Drink & Ice Manufacturing|
|312112||Bottled Water Manufacturing|
|312111||Soft Drink Manufacturing|
|312229||Tobacco Product Manufacturing, NEC|
|312210||Tobacco Stemming and Redrying|
|Textile Mills & Textile Product Mills|
|313311||Broadwoven Fabric Finishing Mills|
|313210||Broadwoven Fabric Mills|
|313320||Fabric Coating Mills|
|313221||Narrow Fabric Mills|
|313230||Nonwoven Fabric Mills|
|313249||Other Knit Fabric and Lace Mills|
|313222||Schiffli Machine Embroidery|
|313312||Textile and Fabric Finishing (except Broadwoven Fabric) Mills|
|313241||Weft Knit Fabric Mills|
|313111||Yarn Spinning Mills|
|313112||Yarn Texturing, Throwing, and Twisting Mills|
|314000||Textile Product Mills|
|314912||Canvas and Related Product Mills|
|314110||Carpet and Rug Mills|
|314121||Curtain and Drapery Mills|
|314129||Other Household Textile Product Mills|
|314991||Rope, Cordage, and Twine Mills|
|314911||Textile Bag Mills|
|314999||Textile Product Mills, NEC|
|314992||Tire Cord and Tire Fabric Mills|
|315100||Apparel Knitting Mills|
|315119||Other Hosiery and Sock Mills|
|315191||Outerwear Knitting Mills|
|315111||Sheer Hosiery Mills|
|315192||Underwear and Nightwear Knitting Mills|
|315210||Cut & Sew Apparel Contractors|
|315211||Men's and Boys' Cut and Sew Apparel Contractors|
|315212||Women’s, Girls', and Infants' Cut and Sew Apparel Contractors|
|315220||Men's & Boys' Cut & Sew Apparel Manufacturing|
|315220||Men's and Boys' Cut and Sew Apparel Manufacturing|
|315228||Men's & Boys' Cut and Sew Other Outerwear Manufacturing|
|315223||Men's & Boys' Cut and Sew Shirt (except Work Shirt) manufacturing|
|315222||Men's & Boys' Cut and Sew Suit, Coat, and Overcoat Manufacturing|
|315224||Men's & Boys' Cut and Sew Trouser, Slack, and Jean Manufacturing|
|315221||Men's & Boys' Cut and Sew Underwear and Nightwear|
|315225||Men's & Boys' Cut and Sew Work Clothing Manufacturing|
|315230||Women's & Girls' Cut & Sew Apparel Manufacturing|
|315232||Women's & Girls' Cut and Sew Blouse and Shirt Manufacturing|
|315233||Women's & Girls' Cut and Sew Dress Manufacturing|
|315231||Women's & Girls' Cut and Sew Lingerie, Loungewear, & Nightwear Manufacturing|
|315239||Women's & Girls' Cut and Sew Other Outerwear Manufacturing|
|315234||Women's & Girls' Cut and Sew Suit, Coat, Tailored Jacket & Skirt Manufacturing|
|315290||Other Cut & Sew Apparel|
|315299||All Other Cut and Sew Apparel Manufacturing|
|315292||Fur and Leather Apparel Manufacturing|
|315291||Infants' Cut and Sew Apparel Manufacturing|
|315990||Apparel Accessories and Other Apparel Manufacturing|
|315992||Glove and Mitten Manufacturing|
|315991||Hat, Cap, and Millinery Manufacturing|
|315993||Men's and Boys' Neckwear Manufacturing|
|315999||Other Apparel Accessories and Other Apparel Manufacturing|
|Leather and Allied Products Manufacturing|
|316110||Leather & Hide Tanning & Finishing|
|316210||Footwear Manufacturing (including Rubber & Plastics)|
|316212||House Slipper Manufacturing|
|316213||Men's Footwear (except Athletic) Manufacturing|
|316219||Other Footwear Manufacturing|
|316211||Rubber and Plastics Footwear Manufacturing|
|316214||Women's Footwear (except Athletic) Manufacturing|
|316990||Other Leather & Allied Product Manufacturing|
|316999||Leather Good Manufacturing, NEC|
|316993||Personal Leather Good (except Women’s Handbag and Purse) Manufacturing|
|316992||Women's Handbag and Purse Manufacturing|
|Wood Product Manufacturing|
|321110||Sawmills & Wood Preservation|
|321210||Veneer, Plywood & Engineered Wood Product Manufacturing|
|321213||Engineered Wood Member (except Truss) Manufacturing|
|321211||Hardwood Veneer and Plywood Manufacturing|
|321219||Reconstituted Wood Product Manufacturing|
|321212||Softwood Veneer and Plywood Manufacturing|
|321900||Other Wood Product Manufacturing|
|321999||All Other Miscellaneous Wood Product Manufacturing|
|321912||Cut Stock, Resawing Lumber, and Planing|
|321991||Manufactured Home (Mobile Home) Manufacturing|
|321918||Other Millwork (including Flooring)|
|321992||Prefabricated Wood Building Manufacturing|
|321920||Wood Container and Pallet Manufacturing|
|321911||Wood Window and Door Manufacturing|
|322100||Pulp, Paper & Paperboard Mills|
|322121||Paper (except Newsprint) Mills|
|322200||Converted Paper Product Manufacturing|
|322299||All Other Converted Paper Product Manufacturing|
|322221||Coated and Laminated Packaging Paper and Plastics Film Manufacturing|
|322222||Coated and Laminated Paper Manufacturing|
|322211||Corrugated and Solid Fiber Box Manufacturing|
|322231||Die-Cut Paper and Paperboard Office Supplies Manufacturing|
|322214||Fiber Can, Tube, Drum, and Similar Products Manufacturing|
|322212||Folding Paperboard Box Manufacturing|
|322225||Laminated Aluminum Foil Manufacturing for Flexible Packaging Uses|
|322215||Nonfolding Sanitary Food Container Manufacturing|
|322223||Plastics, Foil, and Coated Paper Bag Manufacturing|
|322291||Sanitary Paper Product Manufacturing|
|322213||Setup Paperboard Box Manufacturing|
|322233||Stationery, Tablet, and Related Product Manufacturing|
|322226||Surface-Coated Paperboard Manufacturing|
|322224||Uncoated Paper and Multiwall Bag Manufacturing|
|Printing & Related Support Activities|
|323100||Printing & Related Support Activities|
|323118||Blankbook, Looseleaf Binders, and Devices Manufacturing|
|323112||Commercial Flexographic Printing|
|323111||Commercial Gravure Printing|
|323110||Commercial Lithographic Printing|
|323113||Commercial Screen Printing|
|323116||Manifold Business Forms Printing|
|323119||Other Commercial Printing|
|323121||Tradebinding and Related Work|
|Petroleum & Coal Products Manufacturing|
|324110||Petroleum Refineries (including integrated)|
|324120||Asphalt Paving, Roofing & Saturated Materials Manufacturing|
|324121||Asphalt Paving Mixture and Block Manufacturing|
|324122||Asphalt Shingle and Coating Materials Manufacturing|
|324190||Other Petroleum & Coal Products|
|324199||All Other Petroleum and Coal Products Manufacturing|
|324191||Petroleum Lubricating Oil and Grease Manufacturing|
|325100||Basic Chemical Manufacturing|
|325181||Alkalies and Chlorine Manufacturing|
|325188||All Other Basic Inorganic Chemical Manufacturing|
|325199||All Other Basic Organic Chemical Manufacturing|
|325182||Carbon Black Manufacturing|
|325192||Cyclic Crude and Intermediate Manufacturing|
|325193||Ethyl Alcohol Manufacturing|
|325191||Gum and Wood Chemical Manufacturing|
|325120||Industrial Gas Manufacturing|
|325131||Inorganic Dye and Pigment Manufacturing|
|325132||Synthetic Organic Dye and Pigment Manufacturing|
|325200||Resin, Synthetic Rubber & Artificial & Synthetic Fibers & Filaments Manufacturing|
|325221||Cellulosic Organic Fiber Manufacturing|
|325222||Noncellulosic Organic Fiber Manufacturing|
|325211||Plastics Material and Resin Manufacturing|
|325212||Synthetic Rubber Manufacturing|
|325300||Pesticide, Fertilizer, & Other Agricultural Chemical Manufacturing|
|325314||Fertilizer (Mixing Only) Manufacturing|
|325311||Nitrogenous Fertilizer Manufacturing|
|325320||Pesticide and Other Agricultural Chemical Manufacturing|
|325312||Phosphatic Fertilizer Manufacturing|
|325410||Pharmaceutical & Medicine Manufacturing|
|325414||Biological Product (except Diagnostic) Manufacturing|
|325413||In-Vitro Diagnostic Substance Manufacturing|
|325411||Medicinal and Botanical Manufacturing|
|325412||Pharmaceutical Preparation Manufacturing|
|325500||Paint, Coating & Adhesive Manufacturing|
|325510||Paint and Coating Manufacturing|
|325600||Soap, Cleaning Compound, & Toilet Preparation Manufacturing|
|325612||Polish and Other Sanitation Good Manufacturing|
|325611||Soap and Other Detergent Manufacturing|
|325613||Surface Active Agent Manufacturing|
|325620||Toilet Preparation Manufacturing|
|325900||Other Chemical Products & Preparation Manufacturing|
|325998||Chemical Product and Preparation Manufacturing, NEC|
|325991||Custom Compounding of Purchased Resins|
|325992||Photographic Film, Paper, Plate, and Chemical Manufacturing|
|325910||Printing Ink Manufacturing|
|Plastics & Rubber Products Manufacturing|
|326100||Plastics Product Manufacturing|
|326130||Laminated Plastics Plate, Sheet, and Shape Manufacturing|
|326160||Plastics Bottle Manufacturing|
|326122||Plastics Pipe and Pipe Fitting Manufacturing|
|326191||Plastics Plumbing Fixture Manufacturing|
|326199||Plastics Product Manufacturing, NEC|
|326140||Polystyrene Foam Product Manufacturing|
|326192||Resilient Floor Covering Manufacturing|
|326111||Unsupported Plastics Bag Manufacturing|
|326113||Unsupported Plastics Film and Sheet (except Packaging) Manufacturing|
|326112||Unsupported Plastics Packaging Film and Sheet Manufacturing|
|326121||Unsupported Plastics Profile Shape Manufacturing|
|326150||Urethane and Other Foam Product (except Polystyrene) Manufacturing|
|326200||Rubber Product Manufacturing|
|326299||All Other Rubber Product Manufacturing|
|326291||Rubber Product Manufacturing for Mechanical Use|
|326220||Rubber and Plastics Hoses and Belting Manufacturing|
|326211||Tire Manufacturing (except Retreading)|
|Nonmetallic Mineral Product Manufacturing|
|327100||Clay Product & Refractory Manufacturing|
|327121||Brick and Structural Clay Tile Manufacturing|
|327122||Ceramic Wall and Floor Tile Manufacturing|
|327124||Clay Refractory Manufacturing|
|327125||Nonclay Refractory Manufacturing|
|327123||Other Structural Clay Product Manufacturing|
|327113||Porcelain Electrical Supply Manufacturing|
|327111||Vitreous China Plumbing Fixture and China and Earthenware Bathroom Accessories Manufacturing|
|327112||Vitreous China, Fine Earthenware, and Other Pottery Product Manufacturing|
|327210||Glass & Glass Product Manufacturing|
|327211||Flat Glass Manufacturing|
|327213||Glass Container Manufacturing|
|327215||Glass Product Manufacturing Made of Purchased Glass|
|327212||Other Pressed and Blown Glass and Glassware Manufacturing|
|327300||Cement & Concrete Products Manufacturing|
|327331||Concrete Block and Brick Manufacturing|
|327332||Concrete Pipe Manufacturing|
|327390||Other Concrete Product Manufacturing|
|327320||Ready-Mix Concrete Manufacturing|
|327400||Lime & Gypsum Product Manufacturing|
|327420||Gypsum Product Manufacturing|
|327900||Other Nonmetallic Mineral Product Manufacturing|
|327910||Abrasive Product Manufacturing|
|327991||Cut Stone and Stone Product Manufacturing|
|327992||Ground or Treated Mineral and Earth Manufacturing|
|327993||Mineral Wool Manufacturing|
|327999||Nonmetallic Mineral Product Manufacturing, NEC|
|Primary Metal Manufacturing|
|331110||Iron & Steel Mills & Ferroalloy Manufacturing|
|331112||Electrometallurgical Ferroalloy Product Manufacturing|
|331111||Iron and Steel Mills|
|331200||Steel Product Manufacturing from Purchased Steel|
|331210||Iron and Steel Pipe and Tube Manufacturing from Purchased Steel|
|331221||Rolled Steel Shape Manufacturing|
|331222||Steel Wire Drawing|
|331310||Alumina & Aluminum Production & Processing|
|331316||Aluminum Extruded Product Manufacturing|
|331315||Aluminum Sheet, Plate, and Foil Manufacturing|
|331319||Other Aluminum Rolling and Drawing|
|331312||Primary Aluminum Production|
|331314||Secondary Smelting and Alloying of Aluminum|
|331400||Nonferrous Metal (except Aluminum) Production & Processing|
|331421||Copper Rolling, Drawing, and Extruding|
|331422||Copper Wire (except Mechanical) Drawing|
|331491||Nonferrous Metal (except Copper and Aluminum) Rolling, Drawing Extruding, and Alloying|
|331411||Primary Smelting and Refining of Copper|
|331419||Primary Smelting and Refining of Nonferrous Metal (except Copper and Aluminum)|
|331423||Secondary Smelting, Refining, and Alloying of Copper|
|331492||Secondary Smelting, Refining, and Alloying of Nonferrous Metal (except copper and aluminum)|
|331521||Aluminum Die-Casting Foundries|
|331524||Aluminum Foundries (except Die-Casting)|
|331525||Copper Foundries (except Die-Casting)|
|331522||Nonferrous (except Aluminum) Die-Casting Foundries|
|331528||Other Nonferrous Foundries (except Die-Casting)|
|331513||Steel Foundries (except Investment)|
|331512||Steel Investment Foundries|
|Fabricated Metal Product Manufacturing|
|332110||Forging & Stamping|
|332115||Crown and Closure Manufacturing|
|332114||Custom Roll Forming|
|332111||Iron and Steel Forging|
|332117||Powder Metallurgy Part Manufacturing|
|332210||Cutlery & Handtool Manufacturing|
|332211||Cutlery and Flatware (except Precious) Manufacturing|
|332212||Hand and Edge Tool Manufacturing|
|332214||Kitchen Utensil, Pot, and Pan Manufacturing|
|332213||Saw Blade and Handsaw Manufacturing|
|332300||Architectural & Structural Metals Manufacturing|
|332312||Fabricated Structural Metal Manufacturing|
|332321||Metal Window and Door Manufacturing|
|332323||Ornamental and Architectural Metal Work Manufacturing|
|332313||Plate Work Manufacturing|
|332311||Prefabricated Metal Building and Component Manufacturing|
|332322||Sheet Metal Work Manufacturing|
|332400||Boiler, Tank & Shipping Container Manufacturing|
|332431||Metal Can Manufacturing|
|332420||Metal Tank (Heavy Gauge) Manufacturing|
|332439||Other Metal Container Manufacturing|
|332410||Power Boiler and Heat Exchanger Manufacturing|
|332610||Spring & Wire Product Manufacturing|
|332618||Other Fabricated Wire Product Manufacturing|
|332611||Spring (Heavy Gauge) Manufacturing|
|332612||Spring (Light Gauge) Manufacturing|
|332700||Machine Shops; Turned Product; & Screw, Nut & Bolt Manufacturing|
|332722||Bolt, Nut, Screw, Rivet, and Washer Manufacturing|
|332721||Precision Turned Product Manufacturing|
|332810||Coating, Engraving, Heat Treating, & Allied Activities|
|332813||Electroplating, Plating, Polishing, Anodizing, and Coloring|
|332812||Metal Coating, Engraving (except Jewelry and Silverware), and Allied Services to Manufacturers|
|332811||Metal Heat Treating|
|332900||Other Fabricated Metal Product Manufacturing|
|332999||All Other Miscellaneous Fabricated Metal Product Manufacturing|
|332993||Ammunition (except Small Arms) Manufacturing|
|332991||Ball and Roller Bearing Manufacturing|
|332998||Enameled Iron and Metal Sanitary Ware Manufacturing|
|332996||Fabricated Pipe and Pipe Fitting Manufacturing|
|332912||Fluid Power Valve and Hose Fitting Manufacturing|
|332997||Industrial Pattern Manufacturing|
|332911||Industrial Valve Manufacturing|
|332919||Other Metal Valve and Pipe Fitting Manufacturing|
|332995||Other Ordnance and Accessories Manufacturing|
|332913||Plumbing Fixture Fitting and Trim Manufacturing|
|332992||Small Arms Ammunition Manufacturing|
|332994||Small Arms Manufacturing|
|333100||Agriculture, Construction & Mining Machinery Manufacturing|
|333120||Construction Machinery Manufacturing|
|333111||Farm Machinery and Equipment Manufacturing|
|333112||Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing|
|333131||Mining Machinery and Equipment Manufacturing|
|333132||Oil and Gas Field Machinery and Equipment Manufacturing|
|333200||Industrial Machinery Manufacturing|
|333298||All Other Industrial Machinery Manufacturing|
|333294||Food Product Machinery Manufacturing|
|333291||Paper Industry Machinery Manufacturing|
|333220||Plastics and Rubber Industry Machinery Manufacturing|
|333293||Printing Machinery and Equipment Manufacturing|
|333210||Sawmill and Woodworking Machinery Manufacturing|
|333295||Semiconductor Machinery Manufacturing|
|333292||Textile Machinery Manufacturing|
|333310||Commercial & Service Industry Machinery Manufacturing|
|333311||Automatic Vending Machine Manufacturing|
|333312||Commercial Laundry, Drycleaning, and Pressing Machine Manufacturing|
|333313||Office Machinery Manufacturing|
|333314||Optical Instrument and Lens Manufacturing|
|333319||Other Commercial and Service Industry Machinery Manufacturing|
|333315||Photographic and Photocopying Equipment Manufacturing|
|333410||Ventilation, Heating, Air Conditioning & Commercial Refrigeration Equipment Manufacturing|
|333411||Air Purification Equipment Manufacturing|
|333415||Air-Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing|
|333414||Heating Equipment (except Warm Air Furnaces) Manufacturing|
|333412||Industrial and Commercial Fan and Blower Manufacturing|
|333510||Metalworking Machinery Manufacturing|
|333511||Industrial Mold Manufacturing|
|333512||Machine Tool (Metal Cutting Types) Manufacturing|
|333513||Machine Tool (Metal Forming Types) Manufacturing|
|333518||Other Metalworking Machinery Manufacturing|
|333516||Rolling Mill Machinery and Equipment Manufacturing|
|333514||Special Die and Tool, Die Set, Jig, and Fixture Manufacturing|
|333515||Cutting Tool and Machine Tool Accessory Manufacturing|
|333610||Engine, Turbine & Power Transmission Equipment Manufacturing|
|333613||Mechanical Power Transmission Equipment Manufacturing|
|333618||Other Engine Equipment Manufacturing|
|333612||Speed Changer, Industrial High-Speed Drive, and Gear Manufacturing|
|333611||Turbine and Turbine Generator Set Units Manufacturing|
|333900||Other General Purpose Machinery Manufacturing|
|333912||Air and Gas Compressor Manufacturing|
|333999||All Other Miscellaneous General Purpose Machinery Manufacturing|
|333922||Conveyor and Conveying Equipment Manufacturing|
|333921||Elevator and Moving Stairway Manufacturing|
|333995||Fluid Power Cylinder and Actuator Manufacturing|
|333996||Fluid Power Pump and Motor Manufacturing|
|333994||Industrial Process Furnace and Oven Manufacturing|
|333924||Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing|
|333913||Measuring and Dispensing Pump Manufacturing|
|333923||Overhead Traveling Crane, Hoist, and Monorail System Manufacturing|
|333993||Packaging Machinery Manufacturing|
|333991||Power-Driven Handtool Manufacturing|
|333911||Pump and Pumping Equipment Manufacturing|
|333997||Scale and Balance (except Laboratory) Manufacturing|
|333992||Welding and Soldering Equipment Manufacturing|
|Computer and Electronic Product Manufacturing|
|334110||Computer & Periphery Equipment Manufacturing|
|334112||Computer Storage Device Manufacturing|
|334113||Computer Terminal Manufacturing|
|334111||Electronic Computer Manufacturing|
|334119||Other Computer Peripheral Equipment Manufacturing|
|334200||Communications Equipment Manufacturing|
|334290||Communications Equipment Manufacturing, NEC|
|334220||Radio and Television Broadcasting and Wireless Communication Equipment Manufacturing|
|334210||Telephone Apparatus Manufacturing|
|334310||Audio & Visual Equipment Manufacturing|
|334410||Semiconductor & Other Electronic Components Manufacturing|
|334412||Bare Printed Circuit Board Manufacturing|
|334411||Electron Tube Manufacturing|
|334414||Electronic Capacitor Manufacturing|
|334416||Electronic Coil, Transformer, and Other Inductor Manufacturing|
|334417||Electronic Connector Manufacturing|
|334415||Electronic Resistor Manufacturing|
|334419||Other Electronic Component Manufacturing|
|334418||Printed Circuit Assembly (Electronic Assembly) Manufacturing|
|334413||Semiconductor and Related Device Manufacturing|
|334500||Navigational, Measuring, Electromedical, & Control Instruments Manufacturing|
|334516||Analytical Laboratory Instrument Manufacturing|
|334512||Automatic Environmental Control Manufacturing for Residential, Commercial and Appliance Use|
|334510||Electromedical and Electrotherapeutic Apparatus Manufacturing|
|334515||Instrument Manufacturing for Measuring and Testing Electricity and Electrical Signals|
|334513||Instruments and Related Products Manufacturing for Measuring, Displaying and Controlling Industrial Process Variables|
|334517||Irradiation Apparatus Manufacturing|
|334519||Other Measuring and Controlling Device Manufacturing|
|334511||Search, Detection, Navigation, Guidance, Aeronautical, and Nautical System and Instrument Manufacturing|
|334514||Totalizing Fluid Meter and Counting Device Manufacturing|
|334518||Watch, Clock, and Part Manufacturing|
|334610||Manufacturing & Reproducing Magnetic & Optical Media|
|334613||Magnetic and Optical Recording Media Manufacturing|
|334612||Prerecorded Compact Disc (except Software), Tape, and Record Reproduction|
|Electrical Equipment, Appliance and Component Manufacturing|
|335100||Electric Lighting Equipment Manufacturing|
|335122||Commercial, Industrial, and Institutional Electric Lighting Fixture Manufacturing|
|335110||Electric Lamp Bulb and Part Manufacturing|
|335129||Other Lighting Equipment Manufacturing|
|335121||Residential Electric Lighting Fixture Manufacturing|
|335200||Household Appliance Manufacturing|
|335211||Electric Housewares and Household Fan Manufacturing|
|335221||Household Cooking Appliance Manufacturing|
|335224||Household Laundry Equipment Manufacturing|
|335222||Household Refrigerator and Home Freezer Manufacturing|
|335212||Household Vacuum Cleaner Manufacturing|
|335228||Other Major Household Appliance Manufacturing|
|335310||Electrical Equipment Manufacturing|
|335312||Motor and Generator Manufacturing|
|335311||Power, Distribution, and Specialty Transformer Manufacturing|
|335314||Relay and Industrial Control Manufacturing|
|335313||Switchgear and Switchboard Apparatus Manufacturing|
|335900||Other Electrical Equipment & Component Manufacturing|
|335991||Carbon and Graphite Product Manufacturing|
|335931||Current-Carrying Wiring Device Manufacturing|
|335999||All Other Miscellaneous Electrical Equipment and Component Manufacturing|
|335921||Fiber Optic Cable Manufacturing|
|335932||Noncurrent-Carrying Wiring Device Manufacturing|
|335929||Other Communication and Energy Wire Manufacturing|
|335912||Primary Battery Manufacturing|
|335911||Storage Battery Manufacturing|
|Transportation Equipment Manufacturing|
|336100||Motor Vehicle Manufacturing|
|336120||Heavy Duty Truck Manufacturing|
|336112||Light Truck and Utility Vehicle Manufacturing|
|336210||Motor Vehicle Body & Trailer Manufacturing|
|336213||Motor Home Manufacturing|
|336211||Motor Vehicle Body Manufacturing|
|336214||Travel Trailer and Camper Manufacturing|
|336212||Truck Trailer Manufacturing|
|336300||Motor Vehicle Parts Manufacturing|
|336399||All Other Motor Vehicle Parts Manufacturing|
|336311||Carburetor, Piston, Piston Ring, and Valve Manufacturing|
|336312||Gasoline Engine and Engine Parts Manufacturing|
|336391||Motor Vehicle Air-Conditioning Manufacturing|
|336340||Motor Vehicle Brake System Manufacturing|
|336370||Motor Vehicle Metal Stamping|
|336360||Motor Vehicle Seating and Interior Trim Manufacturing|
|336330||Motor Vehicle Steering and Suspension Components (except Spring) Manufacturing|
|336350||Motor Vehicle Transmission and Power Train Parts Manufacturing|
|336322||Other Motor Vehicle Electrical and Electronic Equipment Manufacturing|
|336321||Vehicular Lighting Equipment Manufacturing|
|336410||Aerospace Product & Parts Manufacturing|
|336412||Aircraft Engine and Engine Parts Manufacturing|
|336414||Guided Missile and Space Vehicle Manufacturing|
|336415||Guided Missile and Space Vehicle Propulsion Unit and Propulsion Unit Parts Manufacturing|
|336413||Other Aircraft Parts and Auxiliary Equipment Manufacturing|
|336419||Other Guided Missile and Space Vehicle Parts and Auxiliary Equipment Manufacturing|
|336510||Railroad Rolling Stock Manufacturing|
|336610||Ship & Boat Building|
|336611||Ship Building and Repairing|
|336990||Other Transportation Equipment Manufacturing|
|336992||Military Armored Vehicle, Tank, and Tank Component Manufacturing|
|336991||Motorcycle, Bicycle, and Parts Manufacturing|
|336999||Transportation Equipment Manufacturing NEC|
|Furniture & Related Product Manufacturing|
|337000||Furniture & Related Product Manufacturing|
|337920||Blind and Shade Manufacturing|
|337212||Custom Architectural Woodwork and Millwork Manufacturing|
|337125||Household Furniture (except Wood and Metal) Manufacturing|
|337127||Institutional Furniture Manufacturing|
|337124||Metal Household Furniture Manufacturing|
|337122||Nonupholstered Wood Household Furniture Manufacturing|
|337214||Office Furniture (except Wood) Manufacturing|
|337215||Showcase, Partition, Shelving, and Locker Manufacturing|
|337121||Upholstered Household Furniture Manufacturing|
|337110||Wood Kitchen Cabinet and Countertop Manufacturing|
|337211||Wood Office Furniture Manufacturing|
|337129||Wood Television, Radio, and Sewing Machine Cabinet Manufacturing|
|339110||Medical Equipment & Supplies Manufacturing|
|339114||Dental Equipment and Supplies Manufacturing|
|339111||Laboratory Apparatus and Furniture Manufacturing|
|339115||Ophthalmic Goods Manufacturing|
|339113||Surgical Appliance and Supplies Manufacturing|
|339112||Surgical and Medical Instrument Manufacturing|
|339900||Other Miscellaneous Manufacturing|
|339994||Broom, Brush, and Mop Manufacturing|
|339995||Burial Casket Manufacturing|
|339944||Carbon Paper and Inked Ribbon Manufacturing|
|339914||Costume Jewelry and Novelty Manufacturing|
|339931||Doll and Stuffed Toy Manufacturing|
|339993||Fastener, Button, Needle, and Pin Manufacturing|
|339932||Game, Toy, and Children’s Vehicle Manufacturing|
|339991||Gasket, Packing, and Sealing Device Manufacturing|
|339913||Jewelers’ Material and Lapidary Work Manufacturing|
|339911||Jewelry (except Costume) Manufacturing|
|339942||Lead Pencil and Art Good Manufacturing|