1.13.7 Form 1120 Industry Coding

Manual Transmittal

January 1, 2006


(1) This transmits revised IRM 1.13.7, Statistics of Income Processing, Form 1120 Industry Coding.

Material Changes

(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.

Effect on Other Documents

IRM 1.13.7, dated 1/15/2005, is superseded.


Intended audience is SOI tax examiners at the Cincinnati and Ogden Submission Processing Centers

Effective Date


Thomas B. Petska
Statistics of Income Division


  1. 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.

Entering Industry Code

  1. 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.

  2. 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.

  3. 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:

    1. 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.

    2. 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.


      Type ‘AL’ to display all industries beginning with AL, or type ‘%CON’ to display all industries containing the letters ‘CON’ within the name. The % indicates any string of letters will be searched.


    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.

Industry Code Research Screen

  1. 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:

    1. 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.

    2. 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.

    3. Total Assets — Stored Total Assets displayed from the Return ID screen.

    4. Gross Receipts — Gross Receipts from the stored BMF file.

    5. Dividends + Interest — Total dividends plus interest from the stored BMF.

    6. 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.

    7. 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.

    8. PY Total Assets — Total assets from the Prior Year File.

    9. PY Gross Receipts — Gross receipts from the Prior Year File.

    10. 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.

    Figure 1.13.7-1

    This is an Image: 30972001.gif

    Please click here for the text description of the image.

  2. 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)


    An error message will appear if both Moody’s (Listed) & Moody’s (Not listed) are selected.

  3. 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:

    1. Indicate whether the Total Receipts Rule, Exception to the Total Receipts Rule, or some other method was used to code the return..

    2. 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.

    3. It is not necessary to indicate what the prior year industry code was because that information is provided on the industry code research screen.

    4. 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.

  4. 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.

  5. 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.

Verifying Industry Code

  1. Criteria for a pre-loaded industry code:

    1. 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.

    2. 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.

  2. Criteria for verifying an industry code:

    1. 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.

    2. 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.

    3. 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.

    4. 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.

    5. 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.

Priority Listing

  1. 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:

    1. specific rulings, except combinations of business activities, Section 7.6;

    2. exceptions to the total receipts rule, Section 7.29;

    3. total receipts rule, Section 7.28 (utilizing first the on-line guide and then NAICS manual if further information is needed);

    4. taxpayer’s schedules;

    5. 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.

    6. reference materials (such as Moody's, Polk's, Best's, and the internet) when conflicting information is present;

    7. specific rulings — combinations of business activities, Section 7.6;

    8. taxpayer's PBA code.

Specific Guidelines

  1. 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.


  1. 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.

Agriculture, Forestry, Fishing and Hunting (11)

  1. 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.

  2. Companies providing irrigation systems are coded 221310, Water, Sewage & Other Systems, while companies providing landscape architectural services are coded 541320, Landscape Architecture Services.

  3. Breeding of horses (including race horses) and other pets should be coded as 112900.

  4. 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.

  5. Companies primarily engaged in providing custom grain grinding services should be coded 311110 Animal Food Manufacturing.

Mining (21)

  1. 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).

  2. 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.

  3. Drilling oil or gas field water intake wells on a contract or fee basis is Support Activities for Mining, 213110.

Utilities (22)

  1. This is a new industrial sector in NAICS. These companies were formerly in the same industry group as transportation companies.

  2. Includes Electric, Natural Gas, and Combination Electric and Gas companies, as well as Water, Sewage & Other Systems.

  3. See Total Receipts Rule 7.28 to determine the correct industry code for these companies.

  4. 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.

  5. Companies providing water for irrigation or providing water and irrigation are included in Water, Sewage, and Other Systems, 221300.

Construction (23)

  1. For Drilling oil or gas field water intake wells on a contract or fee basis see Support Activities for Mining, 213110.

  2. Companies engaged in sales and installation or installation only are classified in the construction industry related to what is being installed.

  3. 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.

  4. 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).

Manufacturing (31,32,33)

  1. Combinations of Manufacturing and Mining are coded for Manufacturing if product is manufactured entirely from whatever is mined.

  2. 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).

  3. 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.

  4. 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.

  5. Retail dairies engaged in processing and manufacturing of dairy products are coded 311500.

  6. 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.

  7. 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.

  8. If a company is an egg processor [makes egg substitutes, freezes or dries eggs] assign code 311900 to the return.

  9. 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.

  10. 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.

  11. Manufacturing of textile products from purchased fabric is coded 314000. Processes used in these industries are generally cut and sew.

  12. 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.

  13. 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.

  14. 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).

  15. Combinations of ready mixed concrete and the sale of sand, gravel, building materials, etc. are coded for Manufacturing (327300).

  16. Companies which produce machinery and equipment and then lease or sell their products are considered manufacturing.

  17. 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.

  18. 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.

  19. 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).

  20. 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.

  21. 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.

Retail Trade (44, 45)

  1. Please refer to the following subsection ( for instructions to both the Retail & Wholesale Trade industries.

Wholesale Trade (42)

  1. 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.

  2. 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.

  3. See combination of manufacturing and trade in 7.12(2) & 7.29(8).

  4. 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" .

  5. 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.

  6. 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.

  7. 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.

  8. 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.

  9. For companies cutting up and reselling purchased fresh carcasses (boxed meats) see Manufacturing: Animal Slaughtering & Processing (311610). For bottled water see the Manufacturing (312110).

  10. 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.

  11. 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).

  12. 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.
  13. 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.

Transportation and Warehousing (48, 49)

  1. 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.

  2. Companies operating marinas and performing incidental boat repairs are coded Other Amusement and Recreation Industries, 713900.

  3. Repairing aircraft except on a factory basis is Support Activities for Air Transportation, 488100.

  4. Repairing railroad cars on a contract or fee basis Support Transportation for Rail Transportation, 488210.

  5. For companies providing water for irrigation or providing water and irrigation see Utilities Sector: Water Sewage and Other Systems, 221300.

  6. 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.

Information (51)

  1. This is a new industrial sector in NAICS.

  2. This sector includes publishing industries including; Newspapers (511110), Periodicals (511120), Books (511130), Database and Directories (511140), Other Publishers (511190), and Software Publishers (511210).

  3. 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.

  4. Other Publishers (511190) includes greeting cards and miscellaneous publishing.

  5. Establishments engaged in designing, developing, and publishing prepackaged software are classified with publishing industries (511210).

  6. 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).

  7. 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.

  8. 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).

  9. This sector includes firms which provide information services such as news syndicates, libraries, and on-line information providers (519100).

  10. Companies which provide data processing services at their own locations for others are also included in this group (518210).

Finance and Insurance (52)

  1. 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).

  2. 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.

  3. 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.

  4. 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)

    • Miscellaneous Investors

    • Security Speculator, On own account

    • Commodity Pool Operator

    • Commodity Trading Advisors

    • Investment Counseling

    • 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:
    • Patent Owners/Lessors

    • 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:
    • financing/financing

    • finance leasing

    • business credits/loans

    • financing/loans

    • funding/funding (with ML, MM)

  5. Finance companies engaged in agricultural lending (i.e.; Farm Loans) should be coded 522298.

  6. Companies providing credit card services with collection by a central agency are coded Business Credit Institutions, 522210.

  7. 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.

  8. 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).

  9. 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.).


    If the PBA product is commercial paper and PBA code is 523110, code according to Table 1 in Exhibit 1.13.7-3.

  10. 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.

    522110 551111
    S & L
    522120 522120
  11. Companies should be coded in 522120/551111 as opposed to 522110, if:

    1. the corporation is not in Moody's but the name of the corporation has "Bancshares" , "Bancorpation" , "Bancorp" or " Banc" in it, or —

    2. the corporation has "bank holding company" written in the business description on Line 2b, Schedule K, page 3, Form 1120, or —

    3. 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 —

    4. 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.

    5. 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.

  12. 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

  13. Corporations are also coded 522120 if —

    1. the corporation has "savings and loan holding company" written in the business description on Line 2b, Schedule K, Page 3, Form 1120, or —

    2. 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.

    3. Mortgage and real estate loans is the largest asset item (or one of the largest asset items) on the balance sheet.

    4. 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.

Real Estate and Rental and Leasing (53)

  1. 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.

  2. 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.

  3. 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.

  4. 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.


    operators &

    other real

    other holding
    Assets DPR ASSTS
    Liabilities ML
    Income GR
    INT > RNTS
    RNTS > INT
    INT > RNTS
    Deductions OD


    Source: Percentages were derived from the 2000 Corporation Source Book.

  5. 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).

  6. While this group includes coin-operated machine rental and leasing (532400), see Other Services for Coin-operated Laundries and Drycleaners (812310).

Professional, Scientific, and Technical Services (54)

  1. 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.

  2. 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.

  3. 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).

  4. 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.

Management of Companies (Holding Companies) (55)

  1. This is a new industrial sector in the NAICS CLASSIFICATION SYSTEM. This group includes bank holding companies and other holding companies.

  2. See Finance and Insurance 7.17 for more details.

Administrative and Support and Waste Management and Remediation Services (56)

  1. This is a new industrial sector in the NAICS CLASSIFICATION SYSTEM.

  2. 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.

Educational Services (61)

  1. This is a new industrial sector in the NAICS CLASSIFICATION SYSTEM.

  2. This group includes schools, colleges and universities.

Health Care and Social Assistance (62)

  1. This is a new industrial sector in the NAICS CLASSIFICATION SYSTEM.

  2. This group includes offices of physicians, dentists, mental health specialists, chiropractors, optometrists, physical, occupational & speech therapists and other health practitioners.

  3. 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.

  4. 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.

Arts, Entertainment, and Recreation (71)

  1. This is a new industrial sector in the NAICS CLASSIFICATION SYSTEM.

  2. 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).

  3. Combinations of bowling and restaurant income are coded for Other Amusement & Recreation Industries, 713900.

Accommodation and Food Services (72)

  1. This is a new industrial sector in the NAICS CLASSIFICATION SYSTEM.

  2. Accommodations include hotels, casino hotels, recreational vehicle parks and camps, rooming and boarding houses.


    Hotels that operate casinos within the hotel are coded 721120. For casinos that are not operated by a hotel see Arts, Entertainment, and Recreation: Gambling Industries 713200.

  3. 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.

Other Services (81)

  1. This is a new industrial sector in NAICS.

  2. This sector includes businesses engaged in repair and maintenance activities (811) and businesses which provide personal and laundry services (812).

  3. 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).

  4. 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).

  5. 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.

  6. See Professional, Scientific, and Technical Services for Veterinary Service 541940.

  7. 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).

  8. 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.

  9. 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.

  10. 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.

  11. Companies that provide landscape architectural services are coded 541320, since it is a service related to landscaping. It is not an agricultural product.

  12. 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.

  13. Bars and restaurants owned and operated for members of civic, social and fraternal associations are Religious, Grantmaking, Civic, Professional, & Similar Organizations, 813000.

  14. 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.

  15. Offices of veterinarians and veterinarian services are coded Veterinary Services, 541940.

  16. 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.


  1. 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).

    1. 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.

    2. 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.

    3. Look at the name of the company; the name can sometimes help define the industry.

    4. If the return was in the prior year file, you may want to send the return back to the prior year industry.

Total Receipts Rule

  1. 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.

  2. 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):

    1. gross receipts less returns and allowances

    2. dividends

    3. interest

    4. rents

    5. royalties

    6. 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

  3. 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.

  4. 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:

    1. Moody's Industrial Manual

    2. Moody's Bank and Finance Manual

    3. Moody's Over the Counter Manual

    4. Moody's Public Utility Manual

    5. Moody's Transportation Manual

    6. Davison's Textile Blue Book

    7. Best's Insurance Reports

    8. Polk's World Bank Directory

    9. Naics Manual

    10. Internet

  5. 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.

  6. 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.

Exceptions to the Total Receipts Rule

  1. 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.

  2. Returns with no "Gross income" but having "Deductions" are coded according to any available information pertaining to the business activity.

    1. 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.

  3. Banking

    1. Mutual savings banks are coded 522120.

    2. 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" .

  4. 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.

  5. 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.

  6. 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.

    1. 424700 includes wholesale distribution of petroleum and petroleum products.

    2. 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.

    3. 454311 includes establishments primarily engaged in retailing heating oil. These companies are sometimes referred as fuel oil companies.

    4. 454312 includes establishments primarily engaged in retailing liquefied petroleum (LP) gas.

    5. 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.

  7. 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.

  8. 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.

  9. 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.

  10. 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).

  11. 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:

    1. If 80 percent or more of this sum is from Electric services, code Electric Power Generation, Transmission and Distribution, 221100.

    2. If 80 percent or more of this sum is from Gas production and distribution, code Natural Gas Distribution, 221210.

    3. 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.

  12. 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.

    1. 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.).

    2. If the company appears to provide medical insurance premiums or labels itself as a health plan, then code it as 524159.

    3. 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.

  13. 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.

Coding Foreign Income, Form 1120-F Returns Reporting Amounts

  1. 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.

  2. 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.

  3. 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.

Largest Company Information

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

SOI Industry Codes

Agriculture, Forestry, Fishing, and Hunting
  Crop Production
111100   Oilseed & Grain Farming
    111150 Corn Farming
    111130 Dry Pea and Bean Farming
    111199 Grain Farming, NEC
    111120 Oilseed (except Soybean) Farming
    111191 Oilseed and Grain Combination Farming
    111160 Rice Farming
    111110 Soybean Farming
    111140 Wheat Farming
111210   Vegetable & Melon Farming (including Potatoes & Yams)
    111211 Potato Farming
    111219 Vegetable (except Potato) and Melon Farming
111300   Fruit & Tree Nut Farming
    111331 Apple Orchards
    111334 Berry (except Strawberry) Farming
    111320 Citrus (except Orange) Groves
    111336 Fruit and Tree Nut Combination Farming
    111332 Grape Vineyards
    111310 Orange Groves
    111339 Other Noncitrus Fruit Farming
    111333 Strawberry Farming
    111335 Tree Nut Farming
111400   Greenhouse, Nursery & Floriculture Production
    111422 Floriculture Production
    111411 Mushroom Production
    111421 Nursery and Tree Production
    111419 Other Food Crops Grown Under Cover
111900   Other Crop Farming
    111920 Cotton Farming
    111998 Crop Farming, NEC
    111940 Hay Farming
    111992 Peanut Farming
    111991 Sugar Beet Farming
    111930 Sugarcane Farming
    111910 Tobacco Farming
  Animal Production
112111   Beef Cattle Ranching & Farming
112112   Cattle Feedlots
112120   Dairy Cattle & Milk Production
112210   Hog & Pig Farming
112300   Poultry & Egg Production
    112320 Broilers & Other Meat Type Chicken Production
    112310 Chicken Egg Production
    112340 Poultry Hatcheries
    112390 Poultry Production, NEC
    112330 Turkey Production
112400   Sheep & Goat Farming
    112420 Goat Farming
    112410 Sheep Farming
112510   Animal Aquaculture (including shellfish & finfish farms & hatcheries)
    112511 Finfish Farming and Fish Hatcheries
    112519 Other Animal Aquaculture
    112512 Shellfish Farming
112900   Other Animal Production
    112990 Animal Production, NEC
    112910 Apiculture
    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
113310   Logging
  Fishing Hunting & Trapping
114110   Fishing
    114111 Finfish Fishing
    114119 Marine Fishing, NEC
    114112 Shellfish Fishing
114210   Hunting & Trapping
  Support Services for Agriculture & Forestry
115110   Support Services for Crop Production
    115111 Cotton Ginning
    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
      (boarding horses)
115310   Support Activities for Forestry
211110   Oil & Gas Extraction
    211111 Crude Petroleum and Natural Gas Extraction
    211112 Natural Gas Liquid Extraction
212110   Coal Mining
    212113 Anthracite Mining
    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
    236118 Residential Remodelers
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
237210   Land Subdivision
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
    238130 Framing Contractors
    238140 Masonry Contractors
    238150 Glass and Glazing Contractors
    238160 Roofing Contractors
    238170 Siding Contractors
    238190 Other Foundation, Structure, and Building Exterior Contractors
238210   Electrical 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
    238330 Floor 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
  Food Manufacturing
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
    311211 Flour Milling
    311213 Malt Manufacturing
    311223 Other Oilseed Processing
    311212 Rice Milling
    311222 Soybean 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
    311311 Sugarcane Mills
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
    311422 Specialty Canning
311500   Dairy Product Manufacturing
    311513 Cheese 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
    311615 Poultry Processing
    311613 Rendering and Meat Byproduct Processing
311710   Seafood Product Preparation & Packaging
    311712 Fresh and Frozen Seafood Processing
    311711 Seafood Canning
311800   Bakeries & Tortilla Manufacturing
    311812 Commercial Bakeries
    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
    311811 Retail Bakeries
    311830 Tortilla 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
    312113 Ice Manufacturing
    312111 Soft Drink Manufacturing
312120   Breweries
312130   Wineries
312140   Distilleries
312200   Tobacco Manufacturing
    312221 Cigarette Manufacturing
    312229 Tobacco Product Manufacturing, NEC
    312210 Tobacco Stemming and Redrying
  Textile Mills & Textile Product Mills
313000   Textile 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
    313113 Thread 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
  Apparel Manufacturing
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
    316991 Luggage Manufacturing
    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
    321113 Sawmills
    321114 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
    321214 Truss 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
  Paper Manufacturing
322100   Pulp, Paper & Paperboard Mills
    322122 Newsprint Mills
    322121 Paper (except Newsprint) Mills
    322130 Paperboard Mills
    322110 Pulp 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
    322232 Envelope 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
    323117 Books Printing
    323112 Commercial Flexographic Printing
    323111 Commercial Gravure Printing
    323110 Commercial Lithographic Printing
    323113 Commercial Screen Printing
    323115 Digital Printing
    323116 Manifold Business Forms Printing
    323119 Other Commercial Printing
    323122 Prepress Services
    323114 Quick 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
  Chemical 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
    325110 Petrochemical 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
    325520 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
    325920 Explosives Manufacturing
    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)
    326212 Tire 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
    327310 Cement 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
    327410 Lime 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
    331311 Alumina Refining
    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)
331500   Foundries
    331521 Aluminum Die-Casting Foundries
    331524 Aluminum Foundries (except Die-Casting)
    331525 Copper Foundries (except Die-Casting)
    331511 Iron Foundries
    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
    332116 Metal Stamping
    332112 Nonferrous 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
332510   Hardware 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
    332710 Machine Shops
    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
  Machinery 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
    334611 Software Reproducing
  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
    336111 Automobile 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
    336411 Aircraft 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
    336612 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
    337910 Mattress 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
  Miscellaneous Manufacturing
339110   Medical Equipment & Supplies Manufacturing
    339114 Dental Equipment and Supplies Manufacturing
    339116 Dental Laboratories
    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