NAICS 541110 vs 541199
This page compares NAICS 541110 (Offices of Lawyers) vs NAICS 541199 (All Other Legal Services) to help you determine the correct industry classification code.
Side-by-Side Comparison Asset
| Dimension | NAICS 541110 — Offices of Lawyers | NAICS 541199 — All Other Legal Services |
|---|---|---|
| Definition | This industry comprises offices of legal practitioners known as lawyers or attorneys (i.e., counselors-at-law) primarily engaged in the practice of law. Establishments in this industry may provide expertise in a range or in specific areas of law, such as criminal law, corporate law, family and estate law, patent law, real estate law, or tax law. | This U.S. industry comprises establishments of legal practitioners (except offices of lawyers and attorneys, settlement offices, and title abstract offices). These establishments are primarily engaged in providing specialized legal or paralegal services. |
| SBA Size Standard | $15,500,000 | $20,500,000 |
| US Establishments (CBP) | 165,491 | 5,776 |
Decision Rule Guidelines
Select 541110 if your primary business focus aligns with Offices of Lawyers. Select 541199 if the establishment's core activities match the definition of All Other Legal Services. Verify the revenue share of each activity if both apply.
Frequently Asked Questions (FAQ)
Can I report both NAICS 541110 and 541199 on a business tax return? ▾
No, the IRS requires declaring a single primary activity code (either 541110 or 541199) on Schedule C or Form 1120. You must audit your revenue share between these two classifications and select the code that represents the highest percentage of your receipts.
How do the SBA size standards differ between NAICS 541110 and 541199? ▾
NAICS 541110 has a standard of $15,500,000 while NAICS 541199 has a standard of $20,500,000. Ensure your rolling averages of annual receipts or employees do not exceed the specific code limit for your chosen classification.
Related Pages & Tools
- NAICS Code 541110 Directory — Official definition, SBA thresholds, and details.
- NAICS Code 541199 Directory — Official definition, SBA thresholds, and details.
- Find NAICS by Industry — Search classification directory.
Primary Ingestion Source
Data sourced from the U.S. Census Bureau NAICS 2022 Manual and SBA Small Business Size Regulations (13 CFR Part 121). Last verified on 2026-06-30.