What is Line B on Schedule C?
Line B — Principal business or professional activity code
Line B on Schedule C asks for your principal business or professional activity code: a six-digit number that tells the IRS what kind of business this is. The full list of codes is printed in the Schedule C instructions each year, grouped by industry. Pick the code that best describes where most of the income on this Schedule C comes from. It does not change your tax by itself, but a code that does not match your reported activity can attract questions, and a wrong code can make your deductions look unusual.
Examples
- A rideshare driver uses the code for taxi and ridesharing services.
- A freelance graphic designer uses the code for graphic design services.
- An online seller uses the code for electronic shopping and mail-order houses.
Watch out for
- If you run two genuinely different businesses, file a separate Schedule C for each.
- The code list is in the Schedule C instructions, not on the form itself.
- Use the code for your main income activity, even if you have smaller side activities.
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General information, not tax advice. Amounts, limits, and percentages change between tax years — check the current IRS Schedule C instructions or ask a tax professional about your situation.
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