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NAICS 621210 vs 621399

This page compares NAICS 621210 (Offices of Dentists) vs NAICS 621399 (Offices of All Other Miscellaneous Health Practitioners) to help you determine the correct industry classification code.

Side-by-Side Comparison Asset

Dimension NAICS 621210 — Offices of Dentists NAICS 621399 — Offices of All Other Miscellaneous Health Practitioners
Definition This industry comprises establishments of health practitioners having the degree of D.M.D. (Doctor of Dental Medicine), D.D.S. (Doctor of Dental Surgery), or D.D.Sc. (Doctor of Dental Science) primarily engaged in the independent practice of general or specialized dentistry or dental surgery. These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers. They can provide either comprehensive preventive, cosmetic, or emergency care, or specialize in a single field of dentistry. This U.S. industry comprises establishments of independent health practitioners (except physicians; dentists; chiropractors; optometrists; mental health specialists; physical, occupational, and speech therapists; audiologists; and podiatrists). These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers.
SBA Size Standard $9,000,000 $10,000,000
US Establishments (CBP) 135,665 36,107

Decision Rule Guidelines

Select 621210 if your primary business focus aligns with Offices of Dentists. Select 621399 if the establishment's core activities match the definition of Offices of All Other Miscellaneous Health Practitioners. Verify the revenue share of each activity if both apply.

Frequently Asked Questions (FAQ)

Can I report both NAICS 621210 and 621399 on a business tax return? ▾

No, the IRS requires declaring a single primary activity code (either 621210 or 621399) 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 621210 and 621399? ▾

NAICS 621210 has a standard of $9,000,000 while NAICS 621399 has a standard of $10,000,000. Ensure your rolling averages of annual receipts or employees do not exceed the specific code limit for your chosen classification.

Related Pages & Tools

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.