Instructions for Form 5500 - 2004

Instructions for Form 5500 - 2004

Codes for Principal Business Activity

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Codes for Principal Business Activity

This list of principal business activities and their associated codes is designed to classify an enterprise by type of activity in which it is engaged. These principal activity codes are based on the North American Industry Classification System.

Agriculture, Forestry, Fishing and Hunting Top
Crop Production
111100Oilseed & Grain Farming
111210Vegetable & Melon Farming (including potatoes & yams)
111300Fruit & Tree Nut Farming
111400Greenhouse, Nursery, & Floriculture Production
111900Other Crop Farming (including tobacco, cotton, sugarcane, hay, peanut, sugar beet & all other crop farming)
Animal Production
112111Beef Cattle Ranching & Farming
112112Cattle Feedlots
112120Dairy Cattle & Milk Production
112210Hog & Pig Farming
112300Poultry & Egg Production
112400Sheep & Goat Farming
112510Animal Aquaculture (including shellfish & finfish farms & hatcheries)
112900Other Animal Production

Forestry and Logging
113110Timber Tract Operations
113210Forest Nurseries & Gathering of Forest Products
113310Logging
Fishing, Hunting and Trapping
114110Fishing
114210Hunting & Trapping
Support Activities for Agriculture and Forestry
115110Support Activities for Crop Production (including cotton ginning, soil preparation, planting, & cultivating)
115210Support Activities for Animal Production
115310Support Activities For Forestry

Mining Top
211110Oil & Gas Extraction
212110Coal Mining
212200Metal Ore Mining
212310Stone Mining & Quarrying
212320Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying
212390Other Nonmetallic Mineral

Mining & Quarrying Top
213110Support Activities for Mining

Utilities Top
221100Electric Power Generation,Transmission & Distribution
221210Natural Gas Distribution
221300Water, Sewage & Other Systems

Construction Top
Construction of Buildings
236110Residential Building Construction
236200Nonresidential Building Construction
Heavy and Civil Engineering Construction
237100Utility System Construction
237210Land Subdivision
237310Highway, Street, & Bridge Construction
237990Other Heavy & Civil Engineering Construction
Specialty Trade Contractors
238100Foundation, Structure, & Building Exterior Contractors (including framing carpentry, masonry, glass, roofing, & siding)
238210Electrical Contractors
238220Plumbing, Heating, & Air-Conditioning Contractors
238290Other Building Equipment Contractors
238300Building Finishing Contractors (including drywall, insulation, painting, wallcovering, flooring, tile, & finish carpentry)
238900Other Specialty Trade Contractors (including site preparation)

Manufacturing Top
Food Manufacturing
311110Animal Food Mfg
311200Grain & Oilseed Milling
311300Sugar & Confectionery
Product Mfg
311400Fruit & Vegetable Preserving & Specialty Food Mfg
311500Dairy Product Mfg
311610Animal Slaughtering and Processing
311710Seafood Product Preparation & Packaging
311800Bakeries & Tortilla Mfg
311900Other Food Mfg (including coffee, tea, flavorings & seasonings)
Beverage and Tobacco Product
312110Soft Drink & Ice Mfg
312120Breweries
312130Wineries
312140Distilleries
312200Tobacco Manufacturing
Textile Mills and Textile Product Mills
313000Textile Mills
314000Textile Product Mills
Apparel Manufacturing
315100Apparel Knitting Mills
315210Cut & Sew Apparel Contractors
315220Men's & Boys' Cut & Sew Apparel Mfg
315230Women's & Girls' Cut & Sew
315290Other Cut & Sew Apparel Mfg
315990Apparel Accessories & Other Apparel Mfg
Leather and Allied Product Manufacturingt
316110Leather & Hide Tanning & Finishing
316210Footwear Mfg (including rubber & plastics)
316990Other Leather & Allied Product Mfg
Wood Product Manufacturing
321110Sawmills & Wood Preservation
321210Veneer, Plywood, & Engineered Wood Product Mfg
321900Other Wood Product Mfg
Paper Manufacturing
322100Pulp, Paper, & Paperboard Mills
322200Converted Paper Product Mfg
Printing and Related Support Activities
323100Printing & Related Support Activities
Petroleum and Coal Products Manufacturing
324110Petroleum Refineries (including integrated)
324120Asphalt Paving, Roofing, & Saturated Materials Mfg
324190Other Petroleum & Coal Products Mfg
Chemical Manufacturing
325100Basic Chemical Mfg
325200Resin, Synthetic Rubber, & Artificial & Synthetic Fibers & Filaments Mfg
325300Pesticide, Fertilizer, & Other Agricultural Chemical Mfg
325410Pharmaceutical & Medicine Mfg
325500Paint, Coating, & Adhesive Mfg
325600Soap, Cleaning Compound, & Toilet Preparation Mfg
325900Other Chemical Product & Preparation Mfg
Plastics and Rubber Products Manufacturing
326100Plastics Product Mfg
326200Rubber Product Mfg
Nonmetallic Mineral Product Manufacturing
327100Clay Product & Refractory Mfg
327210Glass & Glass Product Mfg
327300Cement & Concrete Product Mfg
327400Lime & Gypsum Product Mfg
327900Other Nonmetallic Mineral Product Mfg
Primary Metal Manufacturing
331110Iron & Steel Mills & Ferroalloy Mfg
331200Steel Product Mfg from Purchased Steel
331310Alumina & Aluminum Production & Processing
331400Nonferrous Metal (except Aluminum) Production & Processing
331500Foundries
Fabricated Metal Product Manufacturing
332110Forging & Stamping
332210Cutlery & Handtool Mfg
332300Architectural & Structural Metals Mfg
332400Boiler, Tank, & Shipping Container Mfg
332510Hardware Mfg
332610Spring & Wire Product Mfg
332700Machine Shops; Turned Product; & Screw, Nut, & Bolt Mfg
332810Coating, Engraving, Heat Treating, & Allied Activities
332900Other Fabricated Metal Product Mfg
Machinery Manufacturing
333100Agriculture, Construction, & Mining Machinery Mfg
333200Industrial Machinery Mfg
333310Commercial & Service Industry Machinery Mfg
333410Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg
333510Metalworking Machinery Mfg
333610Engine, Turbine & Power Transmission Equipment Mfg
333900Other General Purpose Machinery Mfg
334110Computer & Peripheral Equipment Mfg
334200Communications Equipment Mfg
334310Audio & Video Equipment Mfg
334410Semiconductor & Other Electronic Component Mfg
334500Navigational, Measuring, Electromedical, & Control Instruments Mfg
334610Manufacturing & Reproducing Magnetic & Optical Media
Electrical Equipment, Appliance, and Component Manufacturing
335100Electric Lighting Equipment Mfg
335200Household Appliance Mfg
335310Electrical Equipment Mfg
335900Other Electrical Equipment & Component Mfg
Transportation Equipment Manufacturing
336100Motor Vehicle Mfg
336210Motor Vehicle Body & Trailer Mfg
336300Motor Vehicle Parts Mfg
336410Aerospace Product & Parts Mfg
336510Railroad Rolling Stock Mfg
336610Ship & Boat Building
336990Other Transportation Equipment Mfg
Furniture and Related Product Manufacturing
337000Furniture & Related Product Manufacturing
Miscellaneous Manufacturing
339110Medical Equipment & Supplies Mfg
339900Other Miscellaneous Manufacturing

Wholesale Trade Top
Merchant Wholesalers, Durable Goods
423100Motor Vehicle & Motor Vehicle Parts & Supplies
423200Furniture & Home Furnishings
423300Lumber & Other Construction Materials
423400Professional & Commercial Equipment & Supplies
423500Metals & Minerals (except Petroleum)
423600Electrical & Electronic Goods
423700Hardware, Plumbing & Heating Equipment & Supplies
423800Machinery, Equipment, & Supplies
423910Sporting & Recreational Goods & Supplies
423920Toy & Hobby Goods & Supplies
423930Recyclable Materials
423940Jewelry, Watches, Precious Stones, & Precious Metals
423990Other Miscellaneous Durable Goods
Nondurable Goods
424400Grocery & Related Products
424500Farm Product Raw Materials
424600Chemical & Allied Products
424700Petroleum & Petroleum Products
424800Beer, Wine, & Distilled Alcoholic Beverages
424910Farm Supplies
424920Books, Periodicals, & Newspapers
424930Flowers, Nursery Stock, & Florists' Supplies
424940Tobacco & Tobacco Products
424950Paint, Varnish, & Supplies
424990Other Miscellaneous
Merchant Wholesalers, Nondurable Goods
424100Paper & Paper Products
424210Drugs & Druggists' Sundries
424300Apparel, Piece Goods, & Notions
Wholesale Electronic Markets and Agents and Brokers
425110Business to Business Electronic Markets
425120Wholesale Trade Agents & Brokers

Retail Trade Top
Motor Vehicle and Parts Dealers
441110New Car Dealers
441120Used Car Dealers
441210Recreational Vehicle Dealers
441221Motorcycle Dealers
441222Boat Dealers
441229All Other Motor Vehicle Dealers
441300Automotive Parts, Accessories, & Tire Stores
Furniture and Home Furnishings Stores
442110Furniture Stores
442210Floor Covering Stores
442291Window Treatment Stores
442299All Other Home Furnishings Stores
Electronics and Appliance Stores
443111Household Appliance Stores
443112Radio, Television, & Other Electronics Stores
443120Computer & Software Stores
443130Camera & Photographic Supplies Stores
Building Material and Garden Equipment and Supplies Dealers
444110Home Centers
444120Paint & Wallpaper Stores
444130Hardware Stores
444190Other Building Material Dealers
444200Lawn & Garden Equipment & Supplies Stores
Food and Beverage Stores
445110Supermarkets and Other Grocery (except Convenience) Stores
445120Convenience Stores
445210Meat Markets
445220Fish & Seafood Markets
445230Fruit & Vegetable Markets
445291Baked Goods Stores
445292Confectionery & Nut Stores
445299All Other Specialty Food Stores
445310Beer, Wine, & Liquor Stores
Health and Personal Care Stores
446110Pharmacies & Drug Stores
446120Cosmetics, Beauty Supplies, & Perfume Stores
446130Optical Goods Stores
446190Other Health & Personal Care Stores
Gasoline Stations
447100Gasoline Stations (including convenience stores with gas)
Clothing and Clothing Accessories
Stores
448110Men's Clothing Stores
448120Women's Clothing Stores
448130Children's & Infants' Clothing Stores
448140Family Clothing Stores
448150Clothing Accessories Stores
448190Other Clothing Stores
448210Shoe Stores
448310Jewelry Stores
448320Luggage & Leather Goods Stores
Sporting Goods, Hobby, Book, and Music Stores
451110Sporting Goods Stores
451120Hobby, Toy, & Game Stores
451130Sewing, Needlework, & Piece Goods Stores
451140Musical Instrument & Supplies Stores
451211Book Stores
451212News Dealers & Newsstands
451220Prerecorded Tape, Compact Disc, & Record Stores
General Merchandise Stores
452110Department Stores
452900Other General Merchandise Stores
Miscellaneous Store Retailers
453110Florists
453210Office Supplies & Stationery Stores
453220Gift, Novelty, & Souvenir Stores
453310Used Merchandise Stores
453910Pet & Pet Supplies Stores
453920Art Dealers
453930Manufactured (Mobile) Home Dealers
453990All Other Miscellaneous Store Retailers (including tobacco, candle, & trophy shops)
Nonstore Retailers
454110Electronic Shopping & Mail-Order Houses
454210Vending Machine Operators
454311Heating Oil Dealers
454312Liquefied Petroleum Gas (Bottled Gas) Dealers
454319Other Fuel Dealers
454390Other Direct Selling Establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers, & coffee-break service providers)

Transportation and Warehousing Top
Air, Rail, and Water Transportation
481000Air Transportation
482110Rail Transportation
483000Water Transportation
Truck Transportation
484110General Freight Trucking, Local
484120General Freight Trucking, Long-distance
484200Specialized Freight Trucking
Transit and Ground Passenger Transportation
485110Urban Transit Systems
485210Interurban & Rural Bus Transportation
485310Taxi Service
485320Limousine Service
485410School & Employee Bus Transportation
485510Charter Bus Industry
485990Other Transit & Ground Passenger Transportation
Pipeline Transportation
486000Pipeline Transportation
487000Scenic & Sightseeing Transportation
Support Activities for Transportation
488100Support Activities for Air Transportation
488210Support Activities for Rail Transportation
488300Support Activities for Water Transportation
488410Motor Vehicle Towing
488490Other Support Activities for Road Transportation
488510Freight Transportation Arrangement
488990Other Support Activities for Transportation
Couriers and Messengers
492110Couriers
492210Local Messengers & Local Delivery
Warehousing and Storage
493100 Warehousing & Storage (except lessors of miniwarehouses & selfstorage units)

Information Top
Publishing Industries (except Internet)
511110Newspaper Publishers
511120Periodical Publishers
511130Book Publishers
511140Directory & Mailing, Publishers
511190Other Publishers
511210Software Publishers
Motion Picture and Sound Recording Industries
512100Motion Picture & Video Industries (except video rental)
512200Sound Recording Industries
Broadcasting (except Internet)
515100Radio & Television Broadcasting
515210Cable & Other Subscription Programming
Internet Publishing and Broadcasting
516110Internet Publishing & Broadcasting
Telecommunications
517000Telecommunications (including paging, cellular, satellite, cable & other program distribution, resellers & other telecommunications)
Internet Service Providers, Web Search Portals, and Data Processing Services
518111Internet Service Providers
518112Web Search Portals
518210Data Processing, Hosting & Related Services
Other Information Services
519100Other Information Services (including news syndicates and libraries)

Finance and Insurance Top
Depository Credit Intermediation
522110Commercial Banking
522120Savings Institutions
522130Credit Unions
522190Other Depository Credit Intermediation
Nondepository Credit Intermediation
522210Credit Card Issuing
522220Sales Financing
522291Consumer Lending
522292Real Estate Credit (including mortgage bankers & originators)
522293International Trade Financing
522294Secondary Market Financing
522298All Other Nondepository Credit Intermediation
Activities Related to Credit Intermediation
522300Activities Related to Credit Intermediation (including loan brokers, check clearing, & money transmitting)
Securities, Commodity Contracts, and Other Financial Investments and Related Activities
523110Investment Banking & Securities Dealing
523120Securities Brokerage
523130Commodity Contracts Dealing
523140Commodity Contracts Brokerage
523210Securities & Commodity Exchanges
523900Other Financial Investment Activities (including portfolio management & investment advice)
Insurance Carriers and Related Activities
524140Direct Life, Health, & Medical Insurance & Reinsurance Carriers
524150Direct Insurance & Reinsurance (except Life, Health & Medical) Carriers
524210Insurance Agencies & Brokerages
524290Other Insurance Related Activities (including third-party administration of insurance and pension funds)
Funds, Trusts, and Other Financial Vehicles
525100Insurance & Employee Benefit Funds
525910Open-End Investment Funds (Form 1120-RIC)
525920Trusts, Estates, & Agency Accounts
525930Real Estate Investment Trusts (Form 1120-REIT)
525990Other Financial Vehicles (including closed-end investment funds)
"Offices of Bank Holding Companies" and "Offices of Other Holding Companies," are located under Management of Companies (Holding Companies)

Real Estate and Rental and Leasing Top
Real Estate
531110Lessors of Residential Buildings & Dwellings
531114Cooperative Housing
531120Lessors of Nonresidential Buildings (except Miniwarehouses)
531130Lessors of Miniwarehouses & Self-Storage Units
531190Lessors of Other Real Estate Property
531210Offices of Real Estate Agents & Brokers
531310Real Estate Property Managers
531320Offices of Real Estate Appraisers
531390Other Activities Related to Real Estate
Rental and Leasing Services
532100Automotive Equipment Rental & Leasing
532210Consumer Electronics & Appliances Rental
532220Formal Wear & Costume Rental
532230Video Tape & Disc Rental
532290Other Consumer Goods Rental
532310General Rental Centers
532400Commercial & Industrial Machinery & Equipment Rental & Leasing
Lessors of Nonfinancial Intangible Assets (except copyrighted works)
533110 Lessors of Nonfinancial Intangible Assets (except copyrighted works)

Professional, Scientific, and Technical Services Top
Legal Services
541110Offices of Lawyers
541190Other Legal Services Accounting, Tax Preparation, Bookkeeping, and Payroll Services
541211Offices of Certified Public Accountants
541213Tax Preparation Services
541214Payroll Services
541219Other Accounting Services
Architectural, Engineering, and Related Services
541310Architectural Services
541320Landscape Architecture Services
541330Engineering Services
541340Drafting Services
541350Building Inspection Services
541360Geophysical Surveying & Mapping Services
541370Surveying & Mapping (except Geophysical) Services
541380Testing Laboratories
Specialized Design Services
541400Specialized Design Services (including interior, industrial, graphic, & fashion design)
Computer Systems Design and Related Services
541511Custom Computer Programming Services
541512Computer Systems Design Services
541513Computer Facilities Management Services
541519Other Computer Related Services
Other Professional, Scientific, and echnical Services
541600Management, Scientific, & Technical Consulting Services
541700Scientific Research & Development Services
541800Advertising & Related Services
541910Marketing Research & Public Opinion Polling
541920Photographic Services
541930Translation & Interpretation Services
541940Veterinary Services
541990All Other Professional, Scientific, & Technical Services

Management of Companies (Holding Companies) Top
551111Offices of Bank Holding Companies
551112Offices of Other Holding Companies

Administrative and Support and Waste Management and Remediation Services Top
Administrative and Support Services
561110Office Administrative Services
561210Facilities Support Services
561300Employment Services
561410Document Preparation Services
561420Telephone Call Centers
561430Business Service Centers (including private mail centers & copy shops)
561440Collection Agencies
561450Credit Bureaus
561490Other Business Support Services (including repossession services, court reporting, & stenotype services)
561500Travel Arrangement & Reservation Services
561600Investigation & Security Services
561710Exterminating & Pest Control Services
561720Janitorial Services
561730Landscaping Services
561740Carpet & Upholstery Cleaning Services
561790Other Services to Buildings & Dwellings
561900Other Support Services (including packaging & labeling services, & convention & trade show organizers)
Waste Management and Remediation Services
562000Waste Management & Remediation Services

Educational Services Top
611000Educational Services (including schools, colleges, & universities)

Health Care and Social Assistance Top
Offices of Physicians and Dentists
621111Offices of Physicians (except mental health specialists)
621112Offices of Physicians, Mental Health Specialists
621210Offices of Dentists
Offices of Other Health Practitioners
621310Offices of Chiropractors
621320Offices of Optometrists
621330Offices of Mental Health Practitioners (except Physicians)
621340Offices of Physical, Occupational & Speech Therapists, & Audiologists
621391Offices of Podiatrists
621399Offices of All Other
Miscellaneous Health Practitioners
Outpatient Care Centers
621410Family Planning Centers
621420Outpatient Mental Health & Substance Abuse Centers
621491HMO Medical Centers
621492Kidney Dialysis Centers
621493Freestanding Ambulatory Surgical & Emergency Centers
621498All Other Outpatient Care Centers
Medical and Diagnostic Laboratories
621510Medical & Diagnostic Laboratories
Home Health Care Services
621610Home Health Care Services
Other Ambulatory Health Care Services
621900Other Ambulatory Health Care Services (including ambulance services & blood & organ banks)
Hospitals
622000Hospitals
Nursing and Residential Care Facilities
623000Nursing & Residential Care Facilities
Social Assistance
624100Individual & Family Services
624200Community Food & Housing, & Emergency & Other Relief Services
624310Vocational Rehabilitation Services
624410Child Day Care Services

Arts, Entertainment, and Recreation Top
Performing Arts, Spectator Sports, and Related Industries
711100Performing Arts Companies
711210Spectator Sports (including sports clubs & racetracks)
711300Promoters of Performing Arts, Sports, & Similar Events
711410Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures
711510Independent Artists, Writers, & Performers
Museums, Historical Sites, and Similar Institutions
712100Museums, Historical Sites, & Similar Institutions
Amusement, Gambling, and Recreation Industries
713100Amusement Parks & Arcades
713200Gambling Industries
713900Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling centers)

Accommodation and Food Services Top
Accommodation
721110Hotels (except casino hotels) & Motels
721120Casino Hotels
721191Bed & Breakfast Inns
721199All Other Traveler Accommodation
721210RV (Recreational Vehicle) Parks & Recreational Camps
721310Rooming & Boarding Houses
Food Services and Drinking Places
722110Full-Service Restaurants
722210Limited-Service Eating Places
722300Special Food Services (including food service contractors & caterers)
722410Drinking Places (Alcoholic Beverages)

Other Services Top
Repair and Maintenance
811110Automotive Mechanical & Electrical Repair & Maintenance
811120Automotive Body, Paint, Interior, & Glass Repair
811190Other Automotive Repair & Maintenance (including oil change & lubrication shops & car washes)
811210Electronic & Precision Equipment Repair & Maintenance
811310Commercial & Industrial Machinery & Equipment (except Automotive & Electronic) Repair & Maintenance
811410Home & Garden Equipment & Appliance Repair & Maintenance
811420Reupholstery & Furniture Repair
811430Footwear & Leather Goods Repair
811490Other Personal & Household Goods Repair & Maintenance
Personal and Laundry Services
812111Barber Shops
812112Beauty Salons
812113Nail Salons
812190Other Personal Care Services (including diet & weight reducing centers)
812210Funeral Homes & Funeral Services
812220Cemeteries & Crematories
812310Coin-Operated Laundries & Drycleaners
812320Drycleaning & Laundry Services (except Coin-Operated)
812330Linen & Uniform Supply
812910Pet Care (except Veterinary) Services
812920Photofinishing
812930Parking Lots & Garages
812990All Other Personal Services
Religious, Grantmaking, Civic, Professional, and Similar Organizations
813000Religious, Grantmaking, Civic, Professional, & Similiar Organizations (including condominium and homeowners associations)
813930Labor Unions and Similar Labor Organizations
921000Governmental Instrumentality or Agency