| Instructions for Form 8264 |
2006 Tax Year |
Instructions for Form 8264 - Additional Material
This is archived information that pertains only to the 2006 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.
Enter in item 2a the six-digit code from the chart below for the principal business activity of the tax shelter. Where two
or more activities
are relevant to the operation of the tax shelter, enter in item 2a the code that most specifically describes the operation
of the tax shelter; in item
2b, enter the code for the secondary activity.
Agriculture, Forestry, Fishing and Hunting
111100 - Oilseed & Grain Farming111210 - Vegetable & Melon Farming (including potatoes & yams)111300 - Fruit & Tree Nut Farming111400 - Greenhouse, Nursery, & Floriculture Production111900 - Other Crop Farming (including tobacco, cotton, sugarcane, hay, peanut, sugar beet & all other crop farming)
112111 - Beef Cattle Ranching & Farming112112 - Cattle Feedlots112120 - Dairy Cattle & Milk Production112210 - Hog & Pig Farming112300 - Poultry & Egg Production112400 - Sheep & Goat Farming112510 - Animal Aquaculture (including shellfish & finfish farms & hatcheries)112900 - Other 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)115210 - Support Activities for Animal Production115310 - Support Activities For Forestry
211110 - Oil & Gas Extraction 212110 - Coal Mining212200 - Metal Ore Mining212310 - Stone Mining & Quarrying212320 - Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying212390 - Other Nonmetallic Mineral Mining & Quarrying213110 - Support Activities for Mining
221100 - Electric Power Generation, Transmission & Distribution221210 - Natural Gas Distribution221300 - Water, Sewage & Other Systems
Construction of Buildings
236110 - Residential Building Construction236200 - Nonresidential Building Construction
Heavy and Civil Engineering Construction
237100 - Utility System Construction237210 - Land Subdivision237310 - Highway, Street, & Bridge Construction237990 - Other Heavy & Civil Engineering Construction
Specialty Trade Contractors
238100 - Foundation, Structure, & Building Exterior Contractors (including framing carpentry, masonry, glass, roofing, & siding)238210 - Electrical Contractors238220 - Plumbing, Heating, & Air-Conditioning Contractors238290 - Other Building Equipment Contractors238300 - Building Finishing Contractors (including drywall, insulation, painting, wallcovering, flooring, tile, & finish carpentry)238900 - Other Specialty Trade Contractors (including site preparation)
311110 - Animal Food Mfg311200 - Grain & Oilseed Milling311300 - Sugar & Confectionery Product Mfg311400 - Fruit & Vegetable Preserving & Specialty Food Mfg311500 - Dairy Product Mfg311610 - Animal Slaughtering and Processing311710 - Seafood Product Preparation & Packaging311800 - Bakeries & Tortilla Mfg311900 - Other Food Mfg (including coffee, tea, flavorings & seasonings)
Beverage and Tobacco Product Manufacturing
312110 - Soft Drink & Ice Mfg312120 - Breweries312130 - Wineries312140 - Distilleries312200 - Tobacco Manufacturing
Textile Mills and Textile Product Mills
313000 - Textile Mills314000 - Textile Product Mills
315100 - Apparel Knitting Mills315210 - Cut & Sew Apparel Contractors315220 - Men's & Boys' Cut & Sew Apparel Mfg315230 - Women's & Girls' Cut & Sew Apparel Mfg315290 - Other Cut & Sew Apparel Mfg315990 - Apparel Accessories & Other Apparel Mfg
Leather and Allied Product Manufacturing
316110 - Leather & Hide Tanning & Finishing316210 - Footwear Mfg (including rubber & plastics)316990 - Other Leather & Allied Product Mfg
Wood Product Manufacturing
321110 - Sawmills & Wood Preservation321210 - Veneer, Plywood, & Engineered Wood Product Mfg321900 - Other Wood Product Mfg
322100 - Pulp, Paper, & Paperboard Mills322200 - Converted Paper Product Mfg
Printing and Related Support Activities
323100 - Printing & Related Support Activities
Petroleum and Coal Products Manufacturing
324110 - Petroleum Refineries (including integrated)324120 - Asphalt Paving, Roofing, & Saturated Materials Mfg324190 - Other Petroleum & Coal Products Mfg
325100 - Basic Chemical Mfg325200 - Resin, Synthetic Rubber, & Artificial & Synthetic Fibers & Filaments Mfg325300 - Pesticide, Fertilizer, & Other Agricultural Chemical Mfg325410 - Pharmaceutical & Medicine Mfg325500 - Paint, Coating, & Adhesive Mfg325600 - Soap, Cleaning Compound, & Toilet Preparation Mfg325900 - Other Chemical Product & Preparation Mfg
Plastics and Rubber Products Manufacturing
326100 - Plastics Product Mfg326200 - Rubber Product Mfg
Nonmetallic Mineral Product Manufacturing
327100 - Clay Product & Refractory Mfg327210 - Glass & Glass Product Mfg327300 - Cement & Concrete Product Mfg327400 - Lime & Gypsum Product Mfg327900 - Other Nonmetallic Mineral Product Mfg
Primary Metal Manufacturing
331110 - Iron & Steel Mills & Ferroalloy Mfg331200 - Steel Product Mfg from Purchased Steel331310 - Alumina & Aluminum Production & Processing331400 - Nonferrous Metal (except Aluminum) Production & Processing331500 - Foundries
Fabricated Metal Product Manufacturing
332110 - Forging & Stamping332210 - Cutlery & Handtool Mfg332300 - Architectural & Structural Metals Mfg332400 - Boiler, Tank, & Shipping Container Mfg332510 - Hardware Mfg332610 - Spring & Wire Product Mfg332700 - Machine Shops; Turned Product; & Screw, Nut, & Bolt Mfg332810 - Coating, Engraving, Heat Treating, & Allied Activities332900 - Other Fabricated Metal Product Mfg
333100 - Agriculture, Construction, & Mining Machinery Mfg 333200 - Industrial Machinery Mfg333310 - Commercial & Service Industry Machinery Mfg333410 - Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg333510 - Metalworking Machinery Mfg333610 - Engine, Turbine & Power Transmission Equipment Mfg333900 - Other General Purpose Machinery Mfg
Computer and Electronic Product Manufacturing
334110 - Computer & Peripheral Equipment Mfg334200 - Communications Equipment Mfg334310 - Audio & Video Equipment Mfg334410 - Semiconductor & Other Electronic Component Mfg334500 - Navigational, Measuring, Electromedical, & Control Instruments Mfg334610 - Manufacturing & Reproducing Magnetic & Optical Media
Electrical Equipment, Appliance, and Component Manufacturing
335100 - Electric Lighting Equipment Mfg335200 - Household Appliance Mfg335310 - Electrical Equipment Mfg335900 - Other Electrical Equipment & Component Mfg
Transportation Equipment Manufacturing
336100 - Motor Vehicle Mfg336210 - Motor Vehicle Body & Trailer Mfg336300 - Motor Vehicle Parts Mfg336410 - Aerospace Product & Parts Mfg336510 - Railroad Rolling Stock Mfg336610 - Ship & Boat Building336990 - Other Transportation Equipment Mfg
Furniture and Related Product Manufacturing
337000 - Furniture & Related Product Manufacturing
Miscellaneous Manufacturing
339110 - Medical Equipment & Supplies Mfg339900 - Other Miscellaneous Manufacturing
Merchant Wholesalers, Durable Goods
423100 - Motor Vehicle & Motor Vehicle Parts & Supplies423200 - Furniture & Home Furnishings423300 - Lumber & Other Construction Materials423400 - Professional & Commercial Equipment & Supplies423500 - Metal & Mineral (except Petroleum)423600 - Electrical & Electronic Goods423700 - Hardware, & Plumbing & Heating Equipment & Supplies423800 - Machinery, Equipment, & Supplies 423910 - Sporting & Recreational Goods & Supplies423920 - Toy & Hobby Goods & Supplies423930 - Recyclable Materials423940 - Jewelry, Watch, Precious Stone, & Precious Metals423990 - Other Miscellaneous Durable Goods
Merchant Wholesalers, Nondurable Goods
424100 - Paper & Paper Products424210 - Drugs & Druggists' Sundries424300 - Apparel, Piece Goods, & Notions424400 - Grocery & Related Products424500 - Farm Product Raw Materials424600 - Chemical & Allied Products424700 - Petroleum & Petroleum Products424800 - Beer, Wine, & Distilled Alcoholic Beverages424910 - Farm Supplies424920 - Book, Periodical, & Newspapers424930 - Flower, Nursery Stock, & Florists' Supplies424940 - Tobacco & Tobacco Products424950 - Paint, Varnish, & Supplies424990 - Other Miscellaneous Nondurable Goods
Wholesale Electronic Markets and Agents and Brokers
425110 - Business to Business Electronic Markets425120 - Wholesale Trade Agents & Brokers
Motor Vehicle and Parts Dealers
441110 - New Car Dealers441120 - Used Car Dealers441210 - Recreational Vehicle Dealers441221 - Motorcycle Dealers441222 - Boat Dealers441229 - All Other Motor Vehicle Dealers441300 - Automotive Parts, Accessories, & Tire Stores
Furniture and Home Furnishings Stores
442110 - Furniture Stores442210 - Floor Covering Stores442291 - Window Treatment Stores442299 - All Other Home Furnishings Stores
Electronics and Appliance Stores
443111 - Household Appliance Stores443112 - Radio, Television, & Other Electronics Stores443120 - Computer & Software Stores443130 - Camera & Photographic Supplies Stores
Building Material and Garden Equipment and Supplies Dealers
444110 - Home Centers444120 - Paint & Wallpaper Stores444130 - Hardware Stores444190 - Other Building Material Dealers444200 - Lawn & Garden Equipment & Supplies Stores
445110 - Supermarkets and Other Grocery (except Convenience) Stores445120 - Convenience Stores445210 - Meat Markets445220 - Fish & Seafood Markets445230 - Fruit & Vegetable Markets445291 - Baked Goods Stores445292 - Confectionery & Nut Stores445299 - All Other Specialty Food Stores445310 - Beer, Wine, & Liquor Stores
Health and Personal Care Stores
446110 - Pharmacies & Drug Stores446120 - Cosmetics, Beauty Supplies, & Perfume Stores446130 - Optical Goods Stores446190 - Other Health & Personal Care Stores
447100 - Gasoline Stations (including convenience stores with gas)
Clothing and Clothing Accessories Stores
448110 - Men's Clothing Stores448120 - Women's Clothing Stores448130 - Children's & Infants' Clothing Stores448140 - Family Clothing Stores448150 - Clothing Accessories Stores448190 - Other Clothing Stores448210 - Shoe Stores448310 - Jewelry Stores448320 - Luggage & Leather Goods Stores
Sporting Goods, Hobby, Book, and Music Stores
451110 - Sporting Goods Stores451120 - Hobby, Toy, & Game Stores451130 - Sewing, Needlework, & Piece Goods Stores451140 - Musical Instrument & Supplies Stores451211 - Book Stores451212 - News Dealers & Newsstands451220 - Prerecorded Tape, Compact Disc, & Record Stores
General Merchandise Stores
452110 - Department Stores452900 - Other General Merchandise Stores
Miscellaneous Store Retailers
453110 - Florists453210 - Office Supplies & Stationery Stores453220 - Gift, Novelty, & Souvenir Stores453310 - Used Merchandise Stores453910 - Pet & Pet Supplies Stores453920 - Art Dealers453930 - Manufactured (Mobile) Home Dealers453990 - All Other Miscellaneous Store Retailers (including tobacco, candle, & trophy shops)
454110 - Electronic Shopping & Mail-Order Houses454210 - Vending Machine Operators454311 - Heating Oil Dealers454312 - Liquefied Petroleum Gas (Bottled Gas) Dealers454319 - Other Fuel Dealers454390 - Other 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
481000 - Air Transportation482110 - Rail Transportation483000 - Water Transportation
484110 - General Freight Trucking, Local484120 - General Freight Trucking, Long-distance484200 - Specialized Freight Trucking
Transit and Ground Passenger Transportation
485110 - Urban Transit Systems485210 - Interurban & Rural Bus Transportation485310 - Taxi Service485320 - Limousine Service485410 - School & Employee Bus Transportation485510 - Charter Bus Industry485990 - Other Transit & Ground Passenger Transportation
486000 - Pipeline Transportation
Scenic & Sightseeing Transportation
487000 - Scenic & Sightseeing Transportation
Support Activities for Transportation
488100 - Support Activities for Air Transportation488210 - Support Activities for Rail Transportation488300 - Support Activities for Water Transportation488410 - Motor Vehicle Towing488490 - Other Support Activities for Road Transportation 488510 - Freight Transportation Arrangement488990 - Other Support Activities for Transportation
492110 - Couriers492210 - Local Messengers & Local Delivery
493100 - Warehousing & Storage (except lessors of miniwarehouses & self-storage units)
Publishing Industries (except Internet)
511110 - Newspaper Publishers511120 - Periodical Publishers511130 - Book Publishers511140 - Directory & Mailing List Publishers511190 - Other Publishers511210 - Software Publishers
Motion Picture and Sound Recording Industries
512100 - Motion Picture & Video Industries (except video rental)512200 - Sound Recording Industries
Broadcasting (except Internet)
515100 - Radio & Television Broadcasting515210 - Cable & Other Subscription Programming
Internet Publishing and Broadcasting
516110 - Internet Publishing & Broadcasting
517000 - Telecommunications (including paging, cellular, satellite, cable & other program distribution, resellers, & other
telecommunications)
Internet Service Providers, Web Search Portals, and Data Processing Services
518111 - Internet Service Providers518112 - Web Search Portals518210 - Data Processing, Hosting, & Related Services
Other Information Services
519100 - Other Information Services (including news syndicates & libraries)
Depository Credit Intermediation
522110 - Commercial Banking522120 - Savings Institutions522130 - Credit Unions522190 - Other Depository Credit Intermediation
Nondepository Credit Intermediation
522210 - Credit Card Issuing522220 - Sales Financing522291 - Consumer Lending522292 - Real Estate Credit (including mortgage bankers & originators)522293 - International Trade Financing522294 - Secondary Market Financing522298 - All Other Nondepository Credit Intermediation
Activities Related to Credit Intermediation
522300 - Activities Related to Credit Intermediation (including loan brokers, check clearing, & money transmitting)
Securities, Commodity Contracts, and Other Financial Investments and Related Activities
523110 - Investment Banking & Securities Dealing523120 - Securities Brokerage523130 - Commodity Contracts Dealing523140 - Commodity Contracts Brokerage523210 - Securities & Commodity Exchanges523900 - Other Financial Investment Activities (including portfolio management & investment advice)
Insurance Carriers and Related Activities
524140 - Direct Life, Health, & Medical Insurance & Reinsurance Carriers524150 - Direct Insurance & Reinsurance (except Life, Health & Medical) Carriers524210 - Insurance Agencies & Brokerages524290 - Other Insurance Related Activities (including third-party administration of insurance and pension funds)
Funds, Trusts, and Other Financial Vehicles
525100 - Insurance & Employee Benefit Funds525910 - Open-End Investment Funds (Form 1120-RIC)525920 - Trusts, Estates, & Agency Accounts525930 - Real Estate Investment Trusts (Form 1120-REIT)525990 - Other 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) below.
-
Real Estate and Rental and Leasing
531110 - Lessors of Residential Buildings & Dwellings531114 - Cooperative Housing531120 - Lessors of Nonresidential Buildings (except Miniwarehouses)531130 - Lessors of Miniwarehouses & Self-Storage Units531190 - Lessors of Other Real Estate Property531210 - Offices of Real Estate Agents & Brokers531310 - Real Estate Property Managers531320 - Offices of Real Estate Appraisers531390 - Other Activities Related to Real Estate
Rental and Leasing Services
532100 - Automotive Equipment Rental & Leasing532210 - Consumer Electronics & Appliances Rental532220 - Formal Wear & Costume Rental532230 - Video Tape & Disc Rental532290 - Other Consumer Goods Rental532310 - General Rental Centers532400 - Commercial & 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
541110 - Offices of Lawyers 541190 - Other Legal Services
Accounting, Tax Preparation, Bookkeeping, and Payroll Services
541211 - Offices of Certified Public Accountants541213 - Tax Preparation Services541214 - Payroll Services541219 - Other Accounting Services
Architectural, Engineering, and Related Services
541310 - Architectural Services541320 - Landscape Architecture Services541330 - Engineering Services541340 - Drafting Services541350 - Building Inspection Services541360 - Geophysical Surveying & Mapping Services541370 - Surveying & Mapping (except Geophysical) Services541380 - Testing Laboratories
Specialized Design Services
541400 - Specialized Design Services (including interior, industrial, graphic, & fashion design)
Computer Systems Design and Related Services
541511 - Custom Computer Programming Services541512 - Computer Systems Design Services541513 - Computer Facilities Management Services541519 - Other Computer Related Services
Other Professional, Scientific, and Technical Services
541600 - Management, Scientific, & Technical Consulting Services 541700 - Scientific Research & Development Services541800 - Advertising & Related Services541910 - Marketing Research & Public Opinion Polling541920 - Photographic Services541930 - Translation & Interpretation Services541940 - Veterinary Services541990 - All Other Professional, Scientific, & Technical Services
Management of Companies (Holding Companies)
551111 - Offices of Bank Holding Companies551112 - Offices of Other Holding Companies
Administrative and Support and Waste Management and Remediation Services
Administrative and Support Services
561110 - Office Administrative Services561210 - Facilities Support Services561300 - Employment Services561410 - Document Preparation Services561420 - Telephone Call Centers561430 - Business Service Centers (including private mail centers & copy shops)561440 - Collection Agencies561450 - Credit Bureaus561490 - Other Business Support Services (including repossession services, court reporting, & stenotype services)561500 - Travel Arrangement & Reservation Services561600 - Investigation & Security Services561710 - Exterminating & Pest Control Services561720 - Janitorial Services561730 - Landscaping Services561740 - Carpet & Upholstery Cleaning Services561790 - Other Services to Buildings & Dwellings561900 - Other Support Services (including packaging & labeling services, & convention & trade show organizers)
Waste Management and Remediation Services
562000 - Waste Management & Remediation Services
611000 - Educational Services (including schools, colleges, & universities)
Health Care and Social Assistance
Offices of Physicians and Dentists
621111 - Offices of Physicians (except mental health specialists) 621112 - Offices of Physicians, Mental Health Specialists621210 - Offices of Dentists
Offices of Other Health Practitioners
621310 - Offices of Chiropractors621320 - Offices of Optometrists621330 - Offices of Mental Health Practitioners (except Physicians)621340 - Offices of Physical, Occupational & Speech Therapists, & Audiologists621391 - Offices of Podiatrists621399 - Offices of All Other Miscellaneous Health Practitioners
621410 - Family Planning Centers621420 - Outpatient Mental Health & Substance Abuse Centers621491 - HMO Medical Centers621492 - Kidney Dialysis Centers621493 - Freestanding Ambulatory Surgical & Emergency Centers621498 - All Other Outpatient Care Centers
Medical and Diagnostic Laboratories
621510 - Medical & Diagnostic Laboratories
Home Health Care Services
621610 - Home Health Care Services
Other Ambulatory Health Care Services
621900 - Other Ambulatory Health Care Services (including ambulance services & blood & organ banks)
Nursing and Residential Care Facilities
623000 - Nursing & Residential Care Facilities
624100 - Individual & Family Services624200 - Community Food & Housing, & Emergency & Other Relief Services624310 - Vocational Rehabilitation Services624410 - Child Day Care Services
Arts, Entertainment, and Recreation
Performing Arts, Spectator Sports, and Related Industries
711100 - Performing Arts Companies711210 - Spectator Sports (including sports clubs & racetracks)711300 - Promoters of Performing Arts, Sports, & Similar Events711410 - Agents & Managers for Artists, Athletes, Entertainers, & Other Public Figures711510 - Independent Artists, Writers, & Performers
Museums, Historical Sites, and Similar Institutions
712100 - Museums, Historical Sites, & Similar Institutions
Amusement, Gambling, and Recreation Industries
713100 - Amusement Parks & Arcades713200 - Gambling Industries713900 - Other Amusement & Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers, & bowling
centers)
Accommodation and Food Services
721110 - Hotels (except Casino Hotels) & Motels721120 - Casino Hotels721191 - Bed & Breakfast Inns721199 - All Other Traveler Accommodation721210 - RV (Recreational Vehicle) Parks & Recreational Camps721310 - Rooming & Boarding Houses
Food Services and Drinking Places
722110 - Full-Service Restaurants722210 - Limited-Service Eating Places722300 - Special Food Services (including food service contractors & caterers)722410 - Drinking Places (Alcoholic Beverages)
811110 - Automotive Mechanical & Electrical Repair & Maintenance 811120 - Automotive Body, Paint, Interior, & Glass Repair811190 - Other Automotive Repair & Maintenance (including oil change & lubrication shops & car washes)811210 - Electronic & Precision Equipment Repair & Maintenance 811310 - Commercial & Industrial Machinery & Equipment (except Automotive & Electronic) Repair & Maintenance811410 - Home & Garden Equipment & Appliance Repair & Maintenance 811420 - Reupholstery & Furniture Repair811430 - Footwear & Leather Goods Repair811490 - Other Personal & Household Goods Repair & Maintenance
Personal and Laundry Services
812111 - Barber Shops812112 - Beauty Salons812113 - Nail Salons812190 - Other Personal Care Services (including diet & weight reducing centers)812210 - Funeral Homes & Funeral Services812220 - Cemeteries & Crematories812310 - Coin-Operated Laundries & Drycleaners812320 - Drycleaning & Laundry Services (except Coin-Operated)812330 - Linen & Uniform Supply812910 - Pet Care (except Veterinary) Services812920 - Photofinishing812930 - Parking Lots & Garages812990 - All Other Personal Services
Religious, Grantmaking, Civic, Professional, and Similar Organizations
813000 - Religious, Grantmaking, Civic, Professional, & Similiar Organizations (including condominium and homeowners
associations)
Previous | Index
2006 Instructions Main | 2006 Tax Help Archives | Tax Help Archives Main | Home
|
|
 |
