| Instructions for Forms 1120 & 1120-A |
2003 Tax Year |
Instructions for Forms 1120 and 1120-A - Additional Material
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Codes for Principal Business Activity
This list of principal business activities and their associated codes is designed to classify an enterprise by the type of
activity in which it
is engaged to facilitate the administration of the Internal Revenue Code. These principal business activity codes are based
on the North American
Industry Classification System.
Using the list of activities and codes below, determine from which activity the company derives the largest percentage of
its “total
receipts.” Total receipts is defined as the sum of gross receipts or sales (page 1, line 1a) plus all other income (page 1, lines 4
through 10). If
the company purchases raw materials and supplies them to a subcontractor to produce the finished product, but retains title
to the product, the
company is considered a manufacturer and must use one of the manufacturing codes (311110-339900).
Once the principal business activity is determined, entries must be made on Form 1120, Schedule K, lines 2a, 2b, and 2c, or
on Form 1120-A, Part
II, lines 1a, 1b, and 1c. For the business activity code number, enter the six digit code selected from the list below. On
the next line (Form 1120,
line 2b, or Form 1120-A, line 1b), enter a brief description of the company's business activity. Finally, enter a description
of the principal product
or service of the company on Form 1120, line 2c, or Form 1120-A, line 1c.
Agriculture, Forestry, Fishing and Hunting
111100Oilseed & Grain Farming111210Vegetable & Melon Farming (including potatoes & yams)111300Fruit & Tree Nut Farming111400 Greenhouse, Nursery, & Floriculture Production111900 Other Crop Farming (including tobacco, cotton, sugarcane, hay, peanut, sugar beet & all other crop farming)
112111Beef Cattle Ranching & Farming112112Cattle Feedlots112120 Dairy Cattle & Milk Production112210Hog & Pig Farming112300Poultry & Egg Production112400Sheep & Goat Farming112510Animal Aquaculture (including shellfish & finfish farms & hatcheries)112900Other Animal Production
113110 Timber Tract Operations113210 Forest Nurseries & Gathering of Forest Products113310 Logging
Fishing, Hunting and Trapping
114110 Fishing 114210 Hunting & Trapping
Support Activities for Agriculture and Forestry
115110 Support Activities for Crop Production (including cotton ginning, soil preparation, planting, & cultivating)115210Support Activities for Animal Production115310Support Activities For Forestry
211110Oil & Gas Extraction 212110Coal Mining212200Metal Ore Mining212310Stone Mining & Quarrying212320Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying212390Other Nonmetallic Mineral Mining & Quarrying213110Support Activities for Mining
221100Electric Power Generation, Transmission & Distribution221210Natural Gas Distribution221300Water, Sewage & Other Systems
Construction of Buildings
236110Residential Building Construction236200Nonresidential Building Construction
Heavy and Civil Engineering Construction
237100Utility System Construction237210Land Subdivision237310Highway, Street, & Bridge Construction237990Other Heavy & Civil Engineering Construction
Specialty Trade Contractors
238100Foundation, Structure, & Building Exterior Contractors (including framing carpentry, masonry, glass, roofing, & siding)238210Electrical Contractors238220Plumbing, Heating, & Air-Conditioning Contractors238290Other Building Equipment Contractors238300Building Finishing Contractors (including drywall, insulation, painting, wallcovering, flooring, tile, & finish carpentry)238900Other Specialty Trade Contractors (including site preparation)
311110Animal Food Mfg311200Grain & Oilseed Milling311300Sugar & Confectionery Product Mfg311400Fruit & Vegetable Preserving & Specialty Food Mfg311500Dairy Product Mfg311610Animal Slaughtering and Processing311710Seafood Product Preparation & Packaging311800Bakeries & Tortilla Mfg311900Other Food Mfg (including coffee, tea, flavorings & seasonings)
Beverage and Tobacco Product Manufacturing
312110Soft Drink & Ice Mfg312120Breweries312130 Wineries312140Distilleries312200Tobacco Manufacturing
Textile Mills and Textile Product Mills
313000Textile Mills314000Textile Product Mills
315100Apparel Knitting Mills315210Cut & Sew Apparel Contractors315220Men's & Boys' Cut & Sew Apparel Mfg315230Women's & Girls' Cut & Sew Apparel Mfg315290Other Cut & Sew Apparel Mfg315990Apparel Accessories & Other Apparel Mfg
Leather and Allied Product Manufacturing
316110Leather & Hide Tanning & Finishing316210Footwear Mfg (including rubber & plastics)316990Other Leather & Allied Product Mfg
Wood Product Manufacturing
321110Sawmills & Wood Preservation321210Veneer, Plywood, & Engineered Wood Product Mfg321900Other Wood Product Mfg
322100Pulp, Paper, & Paperboard Mills322200Converted 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 Mfg324190Other Petroleum & Coal Products Mfg
325100Basic Chemical Mfg325200Resin, Synthetic Rubber, & Artificial & Synthetic Fibers & Filaments Mfg325300Pesticide, Fertilizer, & Other Agricultural Chemical Mfg325410Pharmaceutical & Medicine Mfg325500Paint, Coating, & Adhesive Mfg325600Soap, Cleaning Compound, & Toilet Preparation Mfg325900Other Chemical Product & Preparation Mfg
Plastics and Rubber Products Manufacturing
326100Plastics Product Mfg326200Rubber Product Mfg
Nonmetallic Mineral Product Manufacturing
327100Clay Product & Refractory Mfg327210Glass & Glass Product Mfg327300Cement & Concrete Product Mfg327400Lime & Gypsum Product Mfg327900Other Nonmetallic Mineral Product Mfg
Primary Metal Manufacturing
331110Iron & Steel Mills & Ferroalloy Mfg331200Steel Product Mfg from Purchased Steel331310Alumina & Aluminum Production & Processing331400Nonferrous Metal (except Aluminum) Production & Processing331500Foundries
Fabricated Metal Product Manufacturing
332110Forging & Stamping332210Cutlery & Handtool Mfg332300Architectural & Structural Metals Mfg332400Boiler, Tank, & Shipping Container Mfg332510Hardware Mfg332610Spring & Wire Product Mfg332700Machine Shops; Turned Product; & Screw, Nut, & Bolt Mfg332810Coating, Engraving, Heat Treating, & Allied Activities332900Other Fabricated Metal Product Mfg
333100Agriculture, Construction, & Mining Machinery Mfg 333200Industrial Machinery Mfg333310Commercial & Service Industry Machinery Mfg333410Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg333510Metalworking Machinery Mfg333610Engine, Turbine & Power Transmission Equipment Mfg333900Other General Purpose Machinery Mfg
Computer and Electronic Product Manufacturing
334110Computer & Peripheral Equipment Mfg334200Communications Equipment Mfg334310Audio & Video Equipment Mfg334410Semiconductor & Other Electronic Component Mfg334500Navigational, Measuring, Electromedical, & Control Instruments Mfg334610 Manufacturing & Reproducing Magnetic & Optical Media
Electrical Equipment, Appliance, and Component Manufacturing
335100Electric Lighting Equipment Mfg335200Household Appliance Mfg335310Electrical Equipment Mfg335900Other Electrical Equipment & Component Mfg
Transportation Equipment Manufacturing
336100Motor Vehicle Mfg336210Motor Vehicle Body & Trailer Mfg336300Motor Vehicle Parts Mfg336410Aerospace Product & Parts Mfg336510Railroad Rolling Stock Mfg336610Ship & Boat Building336990Other Transportation Equipment Mfg
Furniture and Related Product Manufacturing
337000Furniture & Related Product Manufacturing
Miscellaneous Manufacturing
339110Medical Equipment & Supplies Mfg339900Other Miscellaneous Manufacturing
Merchant Wholesalers, Durable Goods
423100Motor Vehicle & Motor Vehicle Parts & Supplies423200Furniture & Home Furnishings423300Lumber & Other Construction Materials423400Professional & Commercial Equipment & Supplies423500Metal & Mineral (except Petroleum)423600Electrical & Electronic Goods423700Hardware, & Plumbing & Heating Equipment & Supplies423800Machinery, Equipment, & Supplies 423910Sporting & Recreational Goods & Supplies423920Toy & Hobby Goods & Supplies423930Recyclable Materials423940Jewelry, Watch, Precious Stone, & Precious Metals423990Other Miscellaneous Durable Goods
Merchant Wholesalers, Nondurable Goods
424100Paper & Paper Products424210Drugs & Druggists' Sundries424300Apparel, Piece Goods, & Notions424400Grocery & Related Products424500Farm Product Raw Materials424600Chemical & Allied Products424700Petroleum & Petroleum Products424800Beer, Wine, & Distilled Alcoholic Beverages424910Farm Supplies424920Book, Periodical, & Newspapers424930Flower, Nursery Stock, & Florists' Supplies424940Tobacco & Tobacco Products424950Paint, Varnish, & Supplies424990Other Miscellaneous Nondurable Goods
Wholesale Electronic Markets and Agents and Brokers
425110Business to Business Electronic Markets425120Wholesale Trade Agents & Brokers
Motor Vehicle and Parts Dealers
441110New Car Dealers441120Used Car Dealers441210Recreational Vehicle Dealers441221Motorcycle Dealers441222Boat Dealers441229All Other Motor Vehicle Dealers441300Automotive Parts, Accessories, & Tire Stores
Furniture and Home Furnishings Stores
442110Furniture Stores442210Floor Covering Stores442291Window Treatment Stores442299All Other Home Furnishings Stores
Electronics and Appliance Stores
443111Household Appliance Stores443112Radio, Television, & Other Electronics Stores443120Computer & Software Stores443130Camera & Photographic Supplies Stores
Building Material and Garden Equipment and Supplies Dealers
444110Home Centers444120Paint & Wallpaper Stores444130Hardware Stores444190Other Building Material Dealers444200Lawn & Garden Equipment & Supplies Stores
445110Supermarkets and Other Grocery (except Convenience) Stores445120Convenience Stores445210Meat Markets445220Fish & Seafood Markets445230Fruit & Vegetable Markets445291Baked Goods Stores445292Confectionery & Nut Stores445299All Other Specialty Food Stores445310Beer, Wine, & Liquor Stores
Health and Personal Care Stores
446110Pharmacies & Drug Stores446120Cosmetics, Beauty Supplies, & Perfume Stores446130Optical Goods Stores446190Other Health & Personal Care Stores
447100Gasoline Stations (including convenience stores with gas)
Clothing and Clothing Accessories Stores
448110Men's Clothing Stores448120Women's Clothing Stores448130Children's & Infants' Clothing Stores448140Family Clothing Stores448150Clothing Accessories Stores448190Other Clothing Stores448210Shoe Stores448310Jewelry Stores448320Luggage & Leather Goods Stores
Sporting Goods, Hobby, Book, and Music Stores
451110Sporting Goods Stores451120Hobby, Toy, & Game Stores451130Sewing, Needlework, & Piece Goods Stores451140Musical Instrument & Supplies Stores451211Book Stores451212News Dealers & Newsstands451220Prerecorded Tape, Compact Disc, & Record Stores
General Merchandise Stores
452110Department Stores452900Other General Merchandise Stores
Miscellaneous Store Retailers
453110Florists453210Office Supplies & Stationery Stores453220Gift, Novelty, & Souvenir Stores453310Used Merchandise Stores453910Pet & Pet Supplies Stores453920Art Dealers453930Manufactured (Mobile) Home Dealers453990All Other Miscellaneous Store Retailers (including tobacco, candle, & trophy shops)
454110Electronic Shopping & Mail-Order Houses454210Vending Machine Operators454311Heating Oil Dealers454312Liquefied Petroleum Gas (Bottled Gas) Dealers454319Other Fuel Dealers454390Other Direct Selling Establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers,
&
coffee-break service providers)
Transportation and Warehousing
Air, Rail, and Water Transportation
481000Air Transportation482110Rail Transportation483000Water Transportation
484110General Freight Trucking, Local484120General Freight Trucking, Long-distance484200Specialized Freight Trucking
Transit and Ground Passenger Transportation
485110Urban Transit Systems485210Interurban & Rural Bus Transportation485310Taxi Service485320Limousine Service485410School & Employee Bus Transportation485510Charter Bus Industry485990Other Transit & Ground Passenger Transportation
486000Pipeline Transportation
Scenic & Sightseeing Transportation
487000Scenic & Sightseeing Transportation
Support Activities for Transportation
488100Support Activities for Air Transportation488210Support Activities for Rail Transportation488300Support Activities for Water Transportation488410Motor Vehicle Towing488490Other Support Activities for Road Transportation 488510Freight Transportation Arrangement488990Other Support Activities for Transportation
492110Couriers492210Local Messengers & Local Delivery
493100Warehousing & Storage (except lessors of miniwarehouses & self-storage units)
Publishing Industries (except Internet)
511110Newspaper Publishers511120Periodical Publishers511130Book Publishers511140Directory & Mailing List Publishers511190Other Publishers511210Software Publishers
Motion Picture and Sound Recording Industries
512100Motion Picture & Video Industries (except video rental)512200Sound Recording Industries
Broadcasting (except Internet)
515100Radio & Television Broadcasting515210Cable & Other Subscription Programming
Internet Publishing and Broadcasting
516110Internet Publishing & Broadcasting
517000Telecommunications (including paging, cellular, satellite, cable & other program distribution, resellers, & other
telecommunications)
Internet Service Providers, Web Search Portals, and Data Processing Services
518111Internet Service Providers518112Web Search Portals518210Data Processing, Hosting, & Related Services
Other Information Services
519100Other Information Services (including news syndicates & libraries)
Depository Credit Intermediation
522110Commercial Banking522120Savings Institutions522130Credit Unions522190Other Depository Credit Intermediation
Nondepository Credit Intermediation
522210Credit Card Issuing522220Sales Financing522291Consumer Lending522292Real Estate Credit (including mortgage bankers & originators)522293International Trade Financing522294Secondary Market Financing522298All 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 Dealing523120Securities Brokerage523130Commodity Contracts Dealing523140Commodity Contracts Brokerage523210Securities & Commodity Exchanges523900Other Financial Investment Activities (including portfolio management & investment advice)
Insurance Carriers and Related Activities
524140Direct Life, Health, & Medical Insurance & Reinsurance Carriers524150Direct Insurance & Reinsurance (except Life, Health & Medical) Carriers524210Insurance Agencies & Brokerages524290Other Insurance Related Activities (including third-party administration of insurance and pension funds)
Funds, Trusts, and Other Financial Vehicles
525100Insurance & Employee Benefit Funds525910Open-End Investment Funds (Form 1120-RIC)525920Trusts, Estates, & Agency Accounts525930Real 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) on page 23.
Real Estate and Rental and Leasing
531110Lessors of Residential Buildings & Dwellings531114Cooperative Housing531120Lessors of Nonresidential Buildings (except Miniwarehouses)531130Lessors of Miniwarehouses & Self-Storage Units531190Lessors of Other Real Estate Property531210Offices of Real Estate Agents & Brokers531310Real Estate Property Managers531320Offices of Real Estate Appraisers531390Other Activities Related to Real Estate
Rental and Leasing Services
532100Automotive Equipment Rental & Leasing532210Consumer Electronics & Appliances Rental532220Formal Wear & Costume Rental532230Video Tape & Disc Rental532290Other Consumer Goods Rental532310General Rental Centers532400Commercial & Industrial Machinery & Equipment Rental & Leasing
Lessors of Nonfinancial Intangible Assets (except copyrighted works)
533110Lessors of Nonfinancial Intangible Assets (except copyrighted works)
Professional, Scientific, and Technical Services
541110Offices of Lawyers 541190Other Legal Services
Accounting, Tax Preparation, Bookkeeping, and Payroll Services
541211Offices of Certified Public Accountants541213Tax Preparation Services541214Payroll Services541219Other Accounting Services
Architectural, Engineering, and Related Services
541310Architectural Services541320Landscape Architecture Services541330Engineering Services541340Drafting Services541350Building Inspection Services541360Geophysical Surveying & Mapping Services541370Surveying & Mapping (except Geophysical) Services541380Testing Laboratories
Specialized Design Services
541400Specialized Design Services (including interior, industrial, graphic, & fashion design)
Computer Systems Design and Related Services
541511Custom Computer Programming Services541512Computer Systems Design Services541513Computer Facilities Management Services541519Other Computer Related Services
Other Professional, Scientific, and Technical Services
541600Management, Scientific, & Technical Consulting Services 541700Scientific Research & Development Services541800Advertising & Related Services541910Marketing Research & Public Opinion Polling541920Photographic Services541930Translation & Interpretation Services541940Veterinary Services541990All Other Professional, Scientific, & Technical Services
Management of Companies (Holding Companies)
551111Offices of Bank Holding Companies551112Offices of Other Holding Companies
Administrative and Support and Waste Management and Remediation Services
Administrative and Support Services
561110Office Administrative Services561210Facilities Support Services561300Employment Services561410Document Preparation Services561420Telephone Call Centers561430Business Service Centers (including private mail centers & copy shops)561440Collection Agencies561450Credit Bureaus561490Other Business Support Services (including repossession services, court reporting, & stenotype services)561500Travel Arrangement & Reservation Services561600Investigation & Security Services561710Exterminating & Pest Control Services561720Janitorial Services561730Landscaping Services561740Carpet & Upholstery Cleaning Services561790Other Services to Buildings & Dwellings561900Other Support Services (including packaging & labeling services, & convention & trade show organizers)
Waste Management and Remediation Services
562000Waste Management & Remediation Services
611000Educational Services (including schools, colleges, & universities)
Health Care and Social Assistance
Offices of Physicians and Dentists
621111Offices of Physicians (except mental health specialists) 621112Offices of Physicians, Mental Health Specialists621210Offices of Dentists
Offices of Other Health Practitioners
621310Offices of Chiropractors621320Offices of Optometrists621330Offices of Mental Health Practitioners (except Physicians)621340Offices of Physical, Occupational & Speech Therapists, & Audiologists621391Offices of Podiatrists621399Offices of All Other Miscellaneous Health Practitioners
621410Family Planning Centers621420Outpatient Mental Health & Substance Abuse Centers621491HMO Medical Centers621492Kidney Dialysis Centers621493Freestanding Ambulatory Surgical & Emergency Centers621498All 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)
Nursing and Residential Care Facilities
623000Nursing & Residential Care Facilities
624100Individual & Family Services624200Community Food & Housing, & Emergency & Other Relief Services624310Vocational Rehabilitation Services624410Child Day Care Services
Arts, Entertainment, and Recreation
Performing Arts, Spectator Sports, and Related Industries
711100Performing Arts Companies711210Spectator Sports (including sports clubs & racetracks)711300Promoters of Performing Arts, Sports, & Similar Events711410Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures711510Independent Artists, Writers, & Performers
Museums, Historical Sites, and Similar Institutions
712100Museums, Historical Sites, & Similar Institutions
Amusement, Gambling, and Recreation Industries
713100Amusement Parks & Arcades713200Gambling Industries713900Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling
centers)
Accommodation and Food Services
721110Hotels (except Casino Hotels) & Motels721120Casino Hotels721191Bed & Breakfast Inns721199All Other Traveler Accommodation721210RV (Recreational Vehicle) Parks & Recreational Camps721310Rooming & Boarding Houses
Food Services and Drinking Places
722110Full-Service Restaurants722210Limited-Service Eating Places722300Special Food Services (including food service contractors & caterers)722410Drinking Places (Alcoholic Beverages)
811110Automotive Mechanical & Electrical Repair & Maintenance 811120Automotive Body, Paint, Interior, & Glass Repair811190Other Automotive Repair & Maintenance (including oil change & lubrication shops & car washes)811210Electronic & Precision Equipment Repair & Maintenance 811310Commercial & Industrial Machinery & Equipment (except Automotive & Electronic) Repair & Maintenance811410Home & Garden Equipment & Appliance Repair & Maintenance 811420Reupholstery & Furniture Repair811430Footwear & Leather Goods Repair811490Other Personal & Household Goods Repair & Maintenance
Personal and Laundry Services
812111Barber Shops812112Beauty Salons812113Nail Salons812190Other Personal Care Services (including diet & weight reducing centers)812210Funeral Homes & Funeral Services812220Cemeteries & Crematories812310Coin-Operated Laundries & Drycleaners812320Drycleaning & Laundry Services (except Coin-Operated)812330Linen & Uniform Supply812910Pet Care (except Veterinary) Services812920Photofinishing812930Parking Lots & Garages812990All Other Personal Services
Religious, Grantmaking, Civic, Professional, and Similar Organizations
813000Religious, Grantmaking, Civic, Professional, & Similar Organizations (including condominium and homeowners
associations)
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