111998 — All Other Miscellaneous Crop Farming
Description
This U.S. industry comprises establishments primarily engaged in one of the following: (1) growing crops (except oilseeds and/or grains; vegetables and/or melons; fruits and/or tree nuts; greenhouse, nursery, and/or floriculture products; tobacco; cotton; sugarcane; hay; sugar beets; or peanuts); (2) growing a combination of crops (except a combination of oilseed(s) and grain(s); and a combination of fruit(s) and tree nut(s)) with no one crop or family of crops accounting for one-half of the establishment's agricultural production (i.e., value of crops for market); or (3) gathering tea or maple sap.
Illustrative Examples
- Agave farming
- Mint farming
- General combination crop farming (except oilseed and grain; vegetables and melons; fruit and tree nut combinations)
- Hay seed farming
- Grass seed farming
- Hop farming
- Spice farming
Overview Facts
| NAICS Code | 111998 |
|---|---|
| Industry Title | All Other Miscellaneous Crop Farming |
| SBA Size Standard | $2,500,000 |
| U.S. Establishments | Not disclosed (Census CBP, 2023) |
| IRS PBA Code | 111900 (rolled-up match) |
| Sectors Hierarchy | Sector 11 → 111 → 1119 |
| JSON Endpoint | View as JSON · API → |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
💡 Expert Guidance & SBA Tips
SBA Audit Tip: Since NAICS 111998 utilizes a receipts-based size standard ($2,500,000), the SBA calculates your size using your average annual gross receipts over the last five fiscal years (13 CFR § 121.104). Be sure to include cost of goods sold (COGS) in your gross receipts calculation, as the SBA does not allow COGS deductions.
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 0139 - Field Crops Except Cash Grains (via SIC1987:0139→NAICS1997:111998→2002:111998→2007:111998→2012:111998→2017:111998→2022:111998)
- SIC 0191 - General Farms, Primarily Crop (via SIC1987:0191→NAICS1997:111998→2002:111998→2007:111998→2012:111998→2017:111998→2022:111998)
- SIC 0831 - Forest Nurseries and Gathering of Forest Products (via SIC1987:0831→NAICS1997:111998→2002:111998→2007:111998→2012:111998→2017:111998→2022:111998)
- SIC 0919 - Miscellaneous Marine Products (via SIC1987:0919→NAICS1997:111998→2002:111998→2007:111998→2012:111998→2017:111998→2022:111998)
- SIC 2099 - Food Preparations, NEC (via SIC1987:2099→NAICS1997:111998→2002:111998→2007:111998→2012:111998→2017:111998→2022:111998)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC 8915 — Fruits and Vegetables
- PSC 8920 — Bakery and Cereal Products
- PSC 9410 — Crude Grades of Plant Materials
- PSC 9440 — Miscellaneous Crude Agricultural and Forestry Products
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 111998 an active industry classification in 2022? ▾
Yes, NAICS code 111998 is a fully active classification for 'All Other Miscellaneous Crop Farming' in the U.S. Census Bureau's 2022 vintage. It groups businesses by production process under Sector 11 (Agriculture, Forestry, Fishing and Hunting), Subsector 111, and Group 1119.
What is the SBA small business size standard for NAICS code 111998? ▾
The SBA size standard limit for NAICS code 111998 is $2,500,000. Firms whose receipts (averaged over five years) or employee headcounts (averaged over 24 months) are below this threshold qualify for federal contracting set-asides.
What are the legacy SIC code equivalents mapped to NAICS 111998? ▾
Legacy 1987 SIC codes mapped to NAICS 111998 include: SIC 0139 (Field Crops Except Cash Grains), SIC 0191 (General Farms, Primarily Crop), SIC 0831 (Forest Nurseries and Gathering of Forest Products), SIC 0919 (Miscellaneous Marine Products), SIC 2099 (Food Preparations, NEC). Mappings are resolved transitively across successive Census concordances to preserve historical risk profiles in B2B databases.
What IRS Principal Business Activity (PBA) code matches NAICS 111998? ▾
The IRS PBA tax code matching NAICS 111998 is 111900 (derived via a rolled-up mapping method). Business tax filers must declare this principal business activity code on IRS Schedule C, Form 1120, or Form 1065.
What business activities are classified under NAICS 111998? ▾
Activities classified under NAICS 111998 ('All Other Miscellaneous Crop Farming') include: Agave farming, Mint farming, General combination crop farming (except oilseed and grain; vegetables and melons; fruit and tree nut combinations), Hay seed farming. Companies primarily engaged in these production processes must select this code for compliance records.
What activities are excluded from NAICS code 111998? ▾
Exclusions defined by the Census Bureau for NAICS 111998 include: no direct exclusions. Establishments performing these alternative processes are redirected to use their respective industry codes.
How many active establishments operate under NAICS 111998 in the U.S.? ▾
According to the County Business Patterns (CBP) 2023 dataset, there are Not disclosed active establishments with registered payrolls operating under NAICS code 111998 in the United States.
Which Product Service Codes (PSCs) are suggested for NAICS 111998? ▾
Suggested advisory Product Service Codes (PSCs) for NAICS 111998 are: PSC 8915 (Fruits and Vegetables), PSC 8920 (Bakery and Cereal Products), PSC 9410 (Crude Grades of Plant Materials). PSCs classify the specific deliverables procured by the government, complementing the industry-level NAICS classification.
Is NAICS code 111998 standard uniform across all U.S. states? ▾
Yes. The North American Industry Classification System (NAICS) code 111998 is a federal statistical standard overseen by the Census Bureau. It applies uniformly to state LLC filings, banking KYC processes, and federal audits.
Related Pages & Tools
Further regulatory reference links for NAICS code 111998:
- Sector 11 Directory Hub — List of related industries in the Agriculture, Forestry, Fishing and Hunting sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 111998 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (All Other Miscellaneous Crop Farming).
- IRS PBA Code for Agriculture — Principal Business Activity tax reporting details.
- IRS PBA Code for Crop Production — Principal Business Activity tax reporting details.
- IRS PBA Code for Farming — Principal Business Activity tax reporting details.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Sources & References
- U.S. Census Bureau: North American Industry Classification System (NAICS) Manual
- U.S. Small Business Administration (SBA): Table of Small Business Size Standards
- Electronic Code of Federal Regulations (eCFR): 13 CFR Part 121 - Small Business Size Regulations
- Acquisition.gov: Federal Acquisition Regulation (FAR) Part 19 - Small Business Programs
- Internal Revenue Service (IRS): Instructions for Schedule C (Form 1040) Principal Business Activity (PBA) Codes
- U.S. General Services Administration (GSA): System for Award Management (SAM.gov) Unique Entity ID Guide
- Defense Logistics Agency: Defense Logistics Agency (DLA) CAGE Search and Registration
- United Nations Statistics Division: International Standard Industrial Classification of All Economic Activities (ISIC)
- U.S. Occupational Safety and Health Administration (OSHA): Standard Industrial Classification (SIC) Manual
- U.S. Securities and Exchange Commission (SEC): SEC EDGAR Filer Standard Industrial Classification Codes