IRS Form 1040 Schedule C Reference

IRS Schedule C Principal Business Activity (PBA) Codes

Compiled & reviewed by the EntityCodes Editorial Team (Tech Labs FZ LLC) · Data verified: 2026-06-28

Search and crosswalk 403 official IRS Principal Business Activity codes mapped across 976 U.S. Census 2022 NAICS industries for sole proprietors, LLCs, and corporate tax returns.

Registry Reference Definition

An IRS Principal Business Activity (PBA) code is a six-digit classification number derived from the U.S. NAICS taxonomy that sole proprietors, LLCs, and corporations must report on federal tax returns. On IRS Form 1040 Schedule C, your PBA code is declared in Box B to categorize your primary revenue source for IRS statistical auditing and compliance monitoring. The IRS maintains 403 distinct PBA codes mapped across 976 active 2022 NAICS industries, using exact 1:1 matches for standard trades and rolled-up group codes for specialized sub-sectors.

403

IRS PBA Codes

976

Mapped NAICS Codes

222

Exact 1:1 Matches

754

Rolled-Up Categories

Economic Sectors

Interactive PBA Code & NAICS Lookup

Showing 403 IRS PBA codes grouped across 19 economic sectors.

Complete IRS Schedule C PBA Directory & NAICS Crosswalk

Sector 11 — Agriculture, Forestry, Fishing and Hunting

21 IRS PBA Codes

PBA 111100 8 NAICS Mapped

IRS Activity: Soybean Farming Group

NAICS 111110 — Soybean Farming Rolled-Up Category
NAICS 111120 — Oilseed (except Soybean) Farming Rolled-Up Category
NAICS 111130 — Dry Pea and Bean Farming Rolled-Up Category
NAICS 111140 — Wheat Farming Rolled-Up Category
NAICS 111150 — Corn Farming Rolled-Up Category
NAICS 111160 — Rice Farming Rolled-Up Category
NAICS 111191 — Oilseed and Grain Combination Farming Rolled-Up Category
NAICS 111199 — All Other Grain Farming Rolled-Up Category

PBA 111210 2 NAICS Mapped

IRS Activity: Potato Farming Group

NAICS 111211 — Potato Farming Rolled-Up Category
NAICS 111219 — Other Vegetable (except Potato) and Melon Farming Rolled-Up Category

PBA 111300 9 NAICS Mapped

IRS Activity: Orange Groves Group

NAICS 111310 — Orange Groves Rolled-Up Category
NAICS 111320 — Citrus (except Orange) Groves Rolled-Up Category
NAICS 111331 — Apple Orchards Rolled-Up Category
NAICS 111332 — Grape Vineyards Rolled-Up Category
NAICS 111333 — Strawberry Farming Rolled-Up Category
NAICS 111334 — Berry (except Strawberry) Farming Rolled-Up Category
NAICS 111335 — Tree Nut Farming Rolled-Up Category
NAICS 111336 — Fruit and Tree Nut Combination Farming Rolled-Up Category
NAICS 111339 — Other Noncitrus Fruit Farming Rolled-Up Category

PBA 111400 4 NAICS Mapped

IRS Activity: Mushroom Production Group

NAICS 111411 — Mushroom Production Rolled-Up Category
NAICS 111419 — Other Food Crops Grown Under Cover Rolled-Up Category
NAICS 111421 — Nursery and Tree Production Rolled-Up Category
NAICS 111422 — Floriculture Production Rolled-Up Category

PBA 111900 7 NAICS Mapped

IRS Activity: Tobacco Farming Group

NAICS 111910 — Tobacco Farming Rolled-Up Category
NAICS 111920 — Cotton Farming Rolled-Up Category
NAICS 111930 — Sugarcane Farming Rolled-Up Category
NAICS 111940 — Hay Farming Rolled-Up Category
NAICS 111991 — Sugar Beet Farming Rolled-Up Category
NAICS 111992 — Peanut Farming Rolled-Up Category
NAICS 111998 — All Other Miscellaneous Crop Farming Rolled-Up Category

PBA 112111 1 NAICS Mapped

IRS Activity: Beef Cattle Ranching and Farming Group

NAICS 112111 — Beef Cattle Ranching and Farming Exact 1:1 Match

PBA 112112 1 NAICS Mapped

IRS Activity: Cattle Feedlots Group

NAICS 112112 — Cattle Feedlots Exact 1:1 Match

PBA 112120 1 NAICS Mapped

IRS Activity: Dairy Cattle and Milk Production Group

NAICS 112120 — Dairy Cattle and Milk Production Exact 1:1 Match

PBA 112210 1 NAICS Mapped

IRS Activity: Hog and Pig Farming Group

NAICS 112210 — Hog and Pig Farming Exact 1:1 Match

PBA 112300 5 NAICS Mapped

IRS Activity: Chicken Egg Production Group

NAICS 112310 — Chicken Egg Production Rolled-Up Category
NAICS 112320 — Broilers and Other Meat Type Chicken Production Rolled-Up Category
NAICS 112330 — Turkey Production Rolled-Up Category
NAICS 112340 — Poultry Hatcheries Rolled-Up Category
NAICS 112390 — Other Poultry Production Rolled-Up Category

PBA 112400 2 NAICS Mapped

IRS Activity: Sheep Farming Group

NAICS 112410 — Sheep Farming Rolled-Up Category
NAICS 112420 — Goat Farming Rolled-Up Category

PBA 112510 3 NAICS Mapped

IRS Activity: Finfish Farming and Fish Hatcheries Group

NAICS 112511 — Finfish Farming and Fish Hatcheries Rolled-Up Category
NAICS 112512 — Shellfish Farming Rolled-Up Category
NAICS 112519 — Other Aquaculture Rolled-Up Category

PBA 112900 4 NAICS Mapped

IRS Activity: Apiculture Group

NAICS 112910 — Apiculture Rolled-Up Category
NAICS 112920 — Horses and Other Equine Production Rolled-Up Category
NAICS 112930 — Fur-Bearing Animal and Rabbit Production Rolled-Up Category
NAICS 112990 — All Other Animal Production Rolled-Up Category

PBA 113110 1 NAICS Mapped

IRS Activity: Timber Tract Operations Group

NAICS 113110 — Timber Tract Operations Exact 1:1 Match

PBA 113210 1 NAICS Mapped

IRS Activity: Forest Nurseries and Gathering of Forest Products Group

NAICS 113210 — Forest Nurseries and Gathering of Forest Products Exact 1:1 Match

PBA 113310 1 NAICS Mapped

IRS Activity: Logging Group

NAICS 113310 — Logging Exact 1:1 Match

PBA 114110 3 NAICS Mapped

IRS Activity: Finfish Fishing Group

NAICS 114111 — Finfish Fishing Rolled-Up Category
NAICS 114112 — Shellfish Fishing Rolled-Up Category
NAICS 114119 — Other Marine Fishing Rolled-Up Category

PBA 114210 1 NAICS Mapped

IRS Activity: Hunting and Trapping Group

NAICS 114210 — Hunting and Trapping Exact 1:1 Match

PBA 115110 6 NAICS Mapped

IRS Activity: Cotton Ginning Group

NAICS 115111 — Cotton Ginning Rolled-Up Category
NAICS 115112 — Soil Preparation, Planting, and Cultivating Rolled-Up Category
NAICS 115113 — Crop Harvesting, Primarily by Machine Rolled-Up Category
NAICS 115114 — Postharvest Crop Activities (except Cotton Ginning) Rolled-Up Category
NAICS 115115 — Farm Labor Contractors and Crew Leaders Rolled-Up Category
NAICS 115116 — Farm Management Services Rolled-Up Category

PBA 115210 1 NAICS Mapped

IRS Activity: Support Activities for Animal Production Group

NAICS 115210 — Support Activities for Animal Production Exact 1:1 Match

PBA 115310 1 NAICS Mapped

IRS Activity: Support Activities for Forestry Group

NAICS 115310 — Support Activities for Forestry Exact 1:1 Match

Sector 21 — Mining, Quarrying, and Oil and Gas Extraction

8 IRS PBA Codes

PBA 211120 1 NAICS Mapped

IRS Activity: Crude Petroleum Extraction Group

NAICS 211120 — Crude Petroleum Extraction Exact 1:1 Match

PBA 211130 1 NAICS Mapped

IRS Activity: Natural Gas Extraction Group

NAICS 211130 — Natural Gas Extraction Exact 1:1 Match

PBA 212110 2 NAICS Mapped

IRS Activity: Surface Coal Mining Group

NAICS 212114 — Surface Coal Mining Rolled-Up Category
NAICS 212115 — Underground Coal Mining Rolled-Up Category

PBA 212200 4 NAICS Mapped

IRS Activity: Iron Ore Mining Group

NAICS 212210 — Iron Ore Mining Rolled-Up Category
NAICS 212220 — Gold Ore and Silver Ore Mining Rolled-Up Category
NAICS 212230 — Copper, Nickel, Lead, and Zinc Mining Rolled-Up Category
NAICS 212290 — Other Metal Ore Mining Rolled-Up Category

PBA 212310 4 NAICS Mapped

IRS Activity: Dimension Stone Mining and Quarrying Group

NAICS 212311 — Dimension Stone Mining and Quarrying Rolled-Up Category
NAICS 212312 — Crushed and Broken Limestone Mining and Quarrying Rolled-Up Category
NAICS 212313 — Crushed and Broken Granite Mining and Quarrying Rolled-Up Category
NAICS 212319 — Other Crushed and Broken Stone Mining and Quarrying Rolled-Up Category

PBA 212320 3 NAICS Mapped

IRS Activity: Construction Sand and Gravel Mining Group

NAICS 212321 — Construction Sand and Gravel Mining Rolled-Up Category
NAICS 212322 — Industrial Sand Mining Rolled-Up Category
NAICS 212323 — Kaolin, Clay, and Ceramic and Refractory Minerals Mining Rolled-Up Category

PBA 212390 1 NAICS Mapped

IRS Activity: Other Nonmetallic Mineral Mining and Quarrying Group

NAICS 212390 — Other Nonmetallic Mineral Mining and Quarrying Exact 1:1 Match

PBA 213110 5 NAICS Mapped

IRS Activity: Drilling Oil and Gas Wells Group

NAICS 213111 — Drilling Oil and Gas Wells Rolled-Up Category
NAICS 213112 — Support Activities for Oil and Gas Operations Rolled-Up Category
NAICS 213113 — Support Activities for Coal Mining Rolled-Up Category
NAICS 213114 — Support Activities for Metal Mining Rolled-Up Category
NAICS 213115 — Support Activities for Nonmetallic Minerals (except Fuels) Mining Rolled-Up Category

Sector 22 — Utilities

3 IRS PBA Codes

PBA 221100 10 NAICS Mapped

IRS Activity: Hydroelectric Power Generation Group

NAICS 221111 — Hydroelectric Power Generation Rolled-Up Category
NAICS 221112 — Fossil Fuel Electric Power Generation Rolled-Up Category
NAICS 221113 — Nuclear Electric Power Generation Rolled-Up Category
NAICS 221114 — Solar Electric Power Generation Rolled-Up Category
NAICS 221115 — Wind Electric Power Generation Rolled-Up Category
NAICS 221116 — Geothermal Electric Power Generation Rolled-Up Category
NAICS 221117 — Biomass Electric Power Generation Rolled-Up Category
NAICS 221118 — Other Electric Power Generation Rolled-Up Category
NAICS 221121 — Electric Bulk Power Transmission and Control Rolled-Up Category
NAICS 221122 — Electric Power Distribution Rolled-Up Category

PBA 221210 1 NAICS Mapped

IRS Activity: Natural Gas Distribution Group

NAICS 221210 — Natural Gas Distribution Exact 1:1 Match

PBA 221300 3 NAICS Mapped

IRS Activity: Water Supply and Irrigation Systems Group

NAICS 221310 — Water Supply and Irrigation Systems Rolled-Up Category
NAICS 221320 — Sewage Treatment Facilities Rolled-Up Category
NAICS 221330 — Steam and Air-Conditioning Supply Rolled-Up Category

Sector 23 — Construction

12 IRS PBA Codes

PBA 236110 4 NAICS Mapped

IRS Activity: New Single-Family Housing Construction (except For-Sale Builders) Group

NAICS 236115 — New Single-Family Housing Construction (except For-Sale Builders) Rolled-Up Category
NAICS 236116 — New Multifamily Housing Construction (except For-Sale Builders) Rolled-Up Category
NAICS 236117 — New Housing For-Sale Builders Rolled-Up Category
NAICS 236118 — Residential Remodelers Rolled-Up Category

PBA 236200 2 NAICS Mapped

IRS Activity: Industrial Building Construction Group

NAICS 236210 — Industrial Building Construction Rolled-Up Category
NAICS 236220 — Commercial and Institutional Building Construction Rolled-Up Category

PBA 237100 3 NAICS Mapped

IRS Activity: Water and Sewer Line and Related Structures Construction Group

NAICS 237110 — Water and Sewer Line and Related Structures Construction Rolled-Up Category
NAICS 237120 — Oil and Gas Pipeline and Related Structures Construction Rolled-Up Category
NAICS 237130 — Power and Communication Line and Related Structures Construction Rolled-Up Category

PBA 237210 1 NAICS Mapped

IRS Activity: Land Subdivision Group

NAICS 237210 — Land Subdivision Exact 1:1 Match

PBA 237310 1 NAICS Mapped

IRS Activity: Highway, Street, and Bridge Construction Group

NAICS 237310 — Highway, Street, and Bridge Construction Exact 1:1 Match

PBA 237990 1 NAICS Mapped

IRS Activity: Other Heavy and Civil Engineering Construction Group

NAICS 237990 — Other Heavy and Civil Engineering Construction Exact 1:1 Match

PBA 238100 8 NAICS Mapped

IRS Activity: Poured Concrete Foundation and Structure Contractors Group

NAICS 238110 — Poured Concrete Foundation and Structure Contractors Rolled-Up Category
NAICS 238120 — Structural Steel and Precast Concrete Contractors Rolled-Up Category
NAICS 238130 — Framing Contractors Rolled-Up Category
NAICS 238140 — Masonry Contractors Rolled-Up Category
NAICS 238150 — Glass and Glazing Contractors Rolled-Up Category
NAICS 238160 — Roofing Contractors Rolled-Up Category
NAICS 238170 — Siding Contractors Rolled-Up Category
NAICS 238190 — Other Foundation, Structure, and Building Exterior Contractors Rolled-Up Category

PBA 238210 1 NAICS Mapped

IRS Activity: Electrical Contractors and Other Wiring Installation Contractors Group

NAICS 238210 — Electrical Contractors and Other Wiring Installation Contractors Exact 1:1 Match

PBA 238220 1 NAICS Mapped

IRS Activity: Plumbing, Heating, and Air-Conditioning Contractors Group

NAICS 238220 — Plumbing, Heating, and Air-Conditioning Contractors Exact 1:1 Match

PBA 238290 1 NAICS Mapped

IRS Activity: Other Building Equipment Contractors Group

NAICS 238290 — Other Building Equipment Contractors Exact 1:1 Match

PBA 238300 6 NAICS Mapped

IRS Activity: Drywall and Insulation Contractors Group

NAICS 238310 — Drywall and Insulation Contractors Rolled-Up Category
NAICS 238320 — Painting and Wall Covering Contractors Rolled-Up Category
NAICS 238330 — Flooring Contractors Rolled-Up Category
NAICS 238340 — Tile and Terrazzo Contractors Rolled-Up Category
NAICS 238350 — Finish Carpentry Contractors Rolled-Up Category
NAICS 238390 — Other Building Finishing Contractors Rolled-Up Category

PBA 238900 2 NAICS Mapped

IRS Activity: Site Preparation Contractors Group

NAICS 238910 — Site Preparation Contractors Rolled-Up Category
NAICS 238990 — All Other Specialty Trade Contractors Rolled-Up Category

Sector 31-33 — Manufacturing

87 IRS PBA Codes

PBA 311110 2 NAICS Mapped

IRS Activity: Dog and Cat Food Manufacturing Group

NAICS 311111 — Dog and Cat Food Manufacturing Rolled-Up Category
NAICS 311119 — Other Animal Food Manufacturing Rolled-Up Category

PBA 311200 7 NAICS Mapped

IRS Activity: Flour Milling Group

NAICS 311211 — Flour Milling Rolled-Up Category
NAICS 311212 — Rice Milling Rolled-Up Category
NAICS 311213 — Malt Manufacturing Rolled-Up Category
NAICS 311221 — Wet Corn Milling and Starch Manufacturing Rolled-Up Category
NAICS 311224 — Soybean and Other Oilseed Processing Rolled-Up Category
NAICS 311225 — Fats and Oils Refining and Blending Rolled-Up Category
NAICS 311230 — Breakfast Cereal Manufacturing Rolled-Up Category

PBA 311300 5 NAICS Mapped

IRS Activity: Beet Sugar Manufacturing Group

NAICS 311313 — Beet Sugar Manufacturing Rolled-Up Category
NAICS 311314 — Cane Sugar Manufacturing Rolled-Up Category
NAICS 311340 — Nonchocolate Confectionery Manufacturing Rolled-Up Category
NAICS 311351 — Chocolate and Confectionery Manufacturing from Cacao Beans Rolled-Up Category
NAICS 311352 — Confectionery Manufacturing from Purchased Chocolate Rolled-Up Category

PBA 311400 5 NAICS Mapped

IRS Activity: Frozen Fruit, Juice, and Vegetable Manufacturing Group

NAICS 311411 — Frozen Fruit, Juice, and Vegetable Manufacturing Rolled-Up Category
NAICS 311412 — Frozen Specialty Food Manufacturing Rolled-Up Category
NAICS 311421 — Fruit and Vegetable Canning Rolled-Up Category
NAICS 311422 — Specialty Canning Rolled-Up Category
NAICS 311423 — Dried and Dehydrated Food Manufacturing Rolled-Up Category

PBA 311500 5 NAICS Mapped

IRS Activity: Fluid Milk Manufacturing Group

NAICS 311511 — Fluid Milk Manufacturing Rolled-Up Category
NAICS 311512 — Creamery Butter Manufacturing Rolled-Up Category
NAICS 311513 — Cheese Manufacturing Rolled-Up Category
NAICS 311514 — Dry, Condensed, and Evaporated Dairy Product Manufacturing Rolled-Up Category
NAICS 311520 — Ice Cream and Frozen Dessert Manufacturing Rolled-Up Category

PBA 311610 4 NAICS Mapped

IRS Activity: Animal (except Poultry) Slaughtering Group

NAICS 311611 — Animal (except Poultry) Slaughtering Rolled-Up Category
NAICS 311612 — Meat Processed from Carcasses Rolled-Up Category
NAICS 311613 — Rendering and Meat Byproduct Processing Rolled-Up Category
NAICS 311615 — Poultry Processing Rolled-Up Category

PBA 311710 1 NAICS Mapped

IRS Activity: Seafood Product Preparation and Packaging Group

NAICS 311710 — Seafood Product Preparation and Packaging Exact 1:1 Match

PBA 311800 6 NAICS Mapped

IRS Activity: Retail Bakeries Group

NAICS 311811 — Retail Bakeries Rolled-Up Category
NAICS 311812 — Commercial Bakeries Rolled-Up Category
NAICS 311813 — Frozen Cakes, Pies, and Other Pastries Manufacturing Rolled-Up Category
NAICS 311821 — Cookie and Cracker Manufacturing Rolled-Up Category
NAICS 311824 — Dry Pasta, Dough, and Flour Mixes Manufacturing from Purchased Flour Rolled-Up Category
NAICS 311830 — Tortilla Manufacturing Rolled-Up Category

PBA 311900 8 NAICS Mapped

IRS Activity: Roasted Nuts and Peanut Butter Manufacturing Group

NAICS 311911 — Roasted Nuts and Peanut Butter Manufacturing Rolled-Up Category
NAICS 311919 — Other Snack Food Manufacturing Rolled-Up Category
NAICS 311920 — Coffee and Tea Manufacturing Rolled-Up Category
NAICS 311930 — Flavoring Syrup and Concentrate Manufacturing Rolled-Up Category
NAICS 311941 — Mayonnaise, Dressing, and Other Prepared Sauce Manufacturing Rolled-Up Category
NAICS 311942 — Spice and Extract Manufacturing Rolled-Up Category
NAICS 311991 — Perishable Prepared Food Manufacturing Rolled-Up Category
NAICS 311999 — All Other Miscellaneous Food Manufacturing Rolled-Up Category

PBA 312110 3 NAICS Mapped

IRS Activity: Soft Drink Manufacturing Group

NAICS 312111 — Soft Drink Manufacturing Rolled-Up Category
NAICS 312112 — Bottled Water Manufacturing Rolled-Up Category
NAICS 312113 — Ice Manufacturing Rolled-Up Category

PBA 312120 1 NAICS Mapped

IRS Activity: Breweries Group

NAICS 312120 — Breweries Exact 1:1 Match

PBA 312130 1 NAICS Mapped

IRS Activity: Wineries Group

NAICS 312130 — Wineries Exact 1:1 Match

PBA 312140 1 NAICS Mapped

IRS Activity: Distilleries Group

NAICS 312140 — Distilleries Exact 1:1 Match

PBA 312200 1 NAICS Mapped

IRS Activity: Tobacco Manufacturing Group

NAICS 312230 — Tobacco Manufacturing Rolled-Up Category

PBA 313000 7 NAICS Mapped

IRS Activity: Fiber, Yarn, and Thread Mills Group

NAICS 313110 — Fiber, Yarn, and Thread Mills Rolled-Up Category
NAICS 313210 — Broadwoven Fabric Mills Rolled-Up Category
NAICS 313220 — Narrow Fabric Mills and Schiffli Machine Embroidery Rolled-Up Category
NAICS 313230 — Nonwoven Fabric Mills Rolled-Up Category
NAICS 313240 — Knit Fabric Mills Rolled-Up Category
NAICS 313310 — Textile and Fabric Finishing Mills Rolled-Up Category
NAICS 313320 — Fabric Coating Mills Rolled-Up Category

PBA 314000 5 NAICS Mapped

IRS Activity: Carpet and Rug Mills Group

NAICS 314110 — Carpet and Rug Mills Rolled-Up Category
NAICS 314120 — Curtain and Linen Mills Rolled-Up Category
NAICS 314910 — Textile Bag and Canvas Mills Rolled-Up Category
NAICS 314994 — Rope, Cordage, Twine, Tire Cord, and Tire Fabric Mills Rolled-Up Category
NAICS 314999 — All Other Miscellaneous Textile Product Mills Rolled-Up Category

PBA 315100 1 NAICS Mapped

IRS Activity: Apparel Knitting Mills Group

NAICS 315120 — Apparel Knitting Mills Rolled-Up Category

PBA 315210 1 NAICS Mapped

IRS Activity: Cut and Sew Apparel Contractors Group

NAICS 315210 — Cut and Sew Apparel Contractors Exact 1:1 Match

PBA 315250 1 NAICS Mapped

IRS Activity: Cut and Sew Apparel Manufacturing (except Contractors) Group

NAICS 315250 — Cut and Sew Apparel Manufacturing (except Contractors) Exact 1:1 Match

PBA 315990 1 NAICS Mapped

IRS Activity: Apparel Accessories and Other Apparel Manufacturing Group

NAICS 315990 — Apparel Accessories and Other Apparel Manufacturing Exact 1:1 Match

PBA 316110 1 NAICS Mapped

IRS Activity: Leather and Hide Tanning and Finishing Group

NAICS 316110 — Leather and Hide Tanning and Finishing Exact 1:1 Match

PBA 316210 1 NAICS Mapped

IRS Activity: Footwear Manufacturing Group

NAICS 316210 — Footwear Manufacturing Exact 1:1 Match

PBA 316990 1 NAICS Mapped

IRS Activity: Other Leather and Allied Product Manufacturing Group

NAICS 316990 — Other Leather and Allied Product Manufacturing Exact 1:1 Match

PBA 321110 2 NAICS Mapped

IRS Activity: Sawmills Group

NAICS 321113 — Sawmills Rolled-Up Category
NAICS 321114 — Wood Preservation Rolled-Up Category

PBA 321210 4 NAICS Mapped

IRS Activity: Hardwood Veneer and Plywood Manufacturing Group

NAICS 321211 — Hardwood Veneer and Plywood Manufacturing Rolled-Up Category
NAICS 321212 — Softwood Veneer and Plywood Manufacturing Rolled-Up Category
NAICS 321215 — Engineered Wood Member Manufacturing Rolled-Up Category
NAICS 321219 — Reconstituted Wood Product Manufacturing Rolled-Up Category

PBA 321900 7 NAICS Mapped

IRS Activity: Wood Window and Door Manufacturing Group

NAICS 321911 — Wood Window and Door Manufacturing Rolled-Up Category
NAICS 321912 — Cut Stock, Resawing Lumber, and Planing Rolled-Up Category
NAICS 321918 — Other Millwork (including Flooring) Rolled-Up Category
NAICS 321920 — Wood Container and Pallet Manufacturing Rolled-Up Category
NAICS 321991 — Manufactured Home (Mobile Home) Manufacturing Rolled-Up Category
NAICS 321992 — Prefabricated Wood Building Manufacturing Rolled-Up Category
NAICS 321999 — All Other Miscellaneous Wood Product Manufacturing Rolled-Up Category

PBA 322100 3 NAICS Mapped

IRS Activity: Pulp Mills Group

NAICS 322110 — Pulp Mills Rolled-Up Category
NAICS 322120 — Paper Mills Rolled-Up Category
NAICS 322130 — Paperboard Mills Rolled-Up Category

PBA 322200 7 NAICS Mapped

IRS Activity: Corrugated and Solid Fiber Box Manufacturing Group

NAICS 322211 — Corrugated and Solid Fiber Box Manufacturing Rolled-Up Category
NAICS 322212 — Folding Paperboard Box Manufacturing Rolled-Up Category
NAICS 322219 — Other Paperboard Container Manufacturing Rolled-Up Category
NAICS 322220 — Paper Bag and Coated and Treated Paper Manufacturing Rolled-Up Category
NAICS 322230 — Stationery Product Manufacturing Rolled-Up Category
NAICS 322291 — Sanitary Paper Product Manufacturing Rolled-Up Category
NAICS 322299 — All Other Converted Paper Product Manufacturing Rolled-Up Category

PBA 323100 4 NAICS Mapped

IRS Activity: Commercial Printing (except Screen and Books) Group

NAICS 323111 — Commercial Printing (except Screen and Books) Rolled-Up Category
NAICS 323113 — Commercial Screen Printing Rolled-Up Category
NAICS 323117 — Books Printing Rolled-Up Category
NAICS 323120 — Support Activities for Printing Rolled-Up Category

PBA 324110 1 NAICS Mapped

IRS Activity: Petroleum Refineries Group

NAICS 324110 — Petroleum Refineries Exact 1:1 Match

PBA 324120 2 NAICS Mapped

IRS Activity: Asphalt Paving Mixture and Block Manufacturing Group

NAICS 324121 — Asphalt Paving Mixture and Block Manufacturing Rolled-Up Category
NAICS 324122 — Asphalt Shingle and Coating Materials Manufacturing Rolled-Up Category

PBA 324190 2 NAICS Mapped

IRS Activity: Petroleum Lubricating Oil and Grease Manufacturing Group

NAICS 324191 — Petroleum Lubricating Oil and Grease Manufacturing Rolled-Up Category
NAICS 324199 — All Other Petroleum and Coal Products Manufacturing Rolled-Up Category

PBA 325100 7 NAICS Mapped

IRS Activity: Petrochemical Manufacturing Group

NAICS 325110 — Petrochemical Manufacturing Rolled-Up Category
NAICS 325120 — Industrial Gas Manufacturing Rolled-Up Category
NAICS 325130 — Synthetic Dye and Pigment Manufacturing Rolled-Up Category
NAICS 325180 — Other Basic Inorganic Chemical Manufacturing Rolled-Up Category
NAICS 325193 — Ethyl Alcohol Manufacturing Rolled-Up Category
NAICS 325194 — Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing Rolled-Up Category
NAICS 325199 — All Other Basic Organic Chemical Manufacturing Rolled-Up Category

PBA 325200 3 NAICS Mapped

IRS Activity: Plastics Material and Resin Manufacturing Group

NAICS 325211 — Plastics Material and Resin Manufacturing Rolled-Up Category
NAICS 325212 — Synthetic Rubber Manufacturing Rolled-Up Category
NAICS 325220 — Artificial and Synthetic Fibers and Filaments Manufacturing Rolled-Up Category

PBA 325300 5 NAICS Mapped

IRS Activity: Nitrogenous Fertilizer Manufacturing Group

NAICS 325311 — Nitrogenous Fertilizer Manufacturing Rolled-Up Category
NAICS 325312 — Phosphatic Fertilizer Manufacturing Rolled-Up Category
NAICS 325314 — Fertilizer (Mixing Only) Manufacturing Rolled-Up Category
NAICS 325315 — Compost Manufacturing Rolled-Up Category
NAICS 325320 — Pesticide and Other Agricultural Chemical Manufacturing Rolled-Up Category

PBA 325410 4 NAICS Mapped

IRS Activity: Medicinal and Botanical Manufacturing Group

NAICS 325411 — Medicinal and Botanical Manufacturing Rolled-Up Category
NAICS 325412 — Pharmaceutical Preparation Manufacturing Rolled-Up Category
NAICS 325413 — In-Vitro Diagnostic Substance Manufacturing Rolled-Up Category
NAICS 325414 — Biological Product (except Diagnostic) Manufacturing Rolled-Up Category

PBA 325500 2 NAICS Mapped

IRS Activity: Paint and Coating Manufacturing Group

NAICS 325510 — Paint and Coating Manufacturing Rolled-Up Category
NAICS 325520 — Adhesive Manufacturing Rolled-Up Category

PBA 325600 4 NAICS Mapped

IRS Activity: Soap and Other Detergent Manufacturing Group

NAICS 325611 — Soap and Other Detergent Manufacturing Rolled-Up Category
NAICS 325612 — Polish and Other Sanitation Good Manufacturing Rolled-Up Category
NAICS 325613 — Surface Active Agent Manufacturing Rolled-Up Category
NAICS 325620 — Toilet Preparation Manufacturing Rolled-Up Category

PBA 325900 5 NAICS Mapped

IRS Activity: Printing Ink Manufacturing Group

NAICS 325910 — Printing Ink Manufacturing Rolled-Up Category
NAICS 325920 — Explosives Manufacturing Rolled-Up Category
NAICS 325991 — Custom Compounding of Purchased Resins Rolled-Up Category
NAICS 325992 — Photographic Film, Paper, Plate, Chemical, and Copy Toner Manufacturing Rolled-Up Category
NAICS 325998 — All Other Miscellaneous Chemical Product and Preparation Manufacturing Rolled-Up Category

PBA 326100 11 NAICS Mapped

IRS Activity: Plastics Bag and Pouch Manufacturing Group

NAICS 326111 — Plastics Bag and Pouch Manufacturing Rolled-Up Category
NAICS 326112 — Plastics Packaging Film and Sheet (including Laminated) Manufacturing Rolled-Up Category
NAICS 326113 — Unlaminated Plastics Film and Sheet (except Packaging) Manufacturing Rolled-Up Category
NAICS 326121 — Unlaminated Plastics Profile Shape Manufacturing Rolled-Up Category
NAICS 326122 — Plastics Pipe and Pipe Fitting Manufacturing Rolled-Up Category
NAICS 326130 — Laminated Plastics Plate, Sheet (except Packaging), and Shape Manufacturing Rolled-Up Category
NAICS 326140 — Polystyrene Foam Product Manufacturing Rolled-Up Category
NAICS 326150 — Urethane and Other Foam Product (except Polystyrene) Manufacturing Rolled-Up Category
NAICS 326160 — Plastics Bottle Manufacturing Rolled-Up Category
NAICS 326191 — Plastics Plumbing Fixture Manufacturing Rolled-Up Category
NAICS 326199 — All Other Plastics Product Manufacturing Rolled-Up Category

PBA 326200 5 NAICS Mapped

IRS Activity: Tire Manufacturing (except Retreading) Group

NAICS 326211 — Tire Manufacturing (except Retreading) Rolled-Up Category
NAICS 326212 — Tire Retreading Rolled-Up Category
NAICS 326220 — Rubber and Plastics Hoses and Belting Manufacturing Rolled-Up Category
NAICS 326291 — Rubber Product Manufacturing for Mechanical Use Rolled-Up Category
NAICS 326299 — All Other Rubber Product Manufacturing Rolled-Up Category

PBA 327100 2 NAICS Mapped

IRS Activity: Pottery, Ceramics, and Plumbing Fixture Manufacturing Group

NAICS 327110 — Pottery, Ceramics, and Plumbing Fixture Manufacturing Rolled-Up Category
NAICS 327120 — Clay Building Material and Refractories Manufacturing Rolled-Up Category

PBA 327210 4 NAICS Mapped

IRS Activity: Flat Glass Manufacturing Group

NAICS 327211 — Flat Glass Manufacturing Rolled-Up Category
NAICS 327212 — Other Pressed and Blown Glass and Glassware Manufacturing Rolled-Up Category
NAICS 327213 — Glass Container Manufacturing Rolled-Up Category
NAICS 327215 — Glass Product Manufacturing Made of Purchased Glass Rolled-Up Category

PBA 327300 5 NAICS Mapped

IRS Activity: Cement Manufacturing Group

NAICS 327310 — Cement Manufacturing Rolled-Up Category
NAICS 327320 — Ready-Mix Concrete Manufacturing Rolled-Up Category
NAICS 327331 — Concrete Block and Brick Manufacturing Rolled-Up Category
NAICS 327332 — Concrete Pipe Manufacturing Rolled-Up Category
NAICS 327390 — Other Concrete Product Manufacturing Rolled-Up Category

PBA 327400 2 NAICS Mapped

IRS Activity: Lime Manufacturing Group

NAICS 327410 — Lime Manufacturing Rolled-Up Category
NAICS 327420 — Gypsum Product Manufacturing Rolled-Up Category

PBA 327900 5 NAICS Mapped

IRS Activity: Abrasive Product Manufacturing Group

NAICS 327910 — Abrasive Product Manufacturing Rolled-Up Category
NAICS 327991 — Cut Stone and Stone Product Manufacturing Rolled-Up Category
NAICS 327992 — Ground or Treated Mineral and Earth Manufacturing Rolled-Up Category
NAICS 327993 — Mineral Wool Manufacturing Rolled-Up Category
NAICS 327999 — All Other Miscellaneous Nonmetallic Mineral Product Manufacturing Rolled-Up Category

PBA 331110 1 NAICS Mapped

IRS Activity: Iron and Steel Mills and Ferroalloy Manufacturing Group

NAICS 331110 — Iron and Steel Mills and Ferroalloy Manufacturing Exact 1:1 Match

PBA 331200 3 NAICS Mapped

IRS Activity: Iron and Steel Pipe and Tube Manufacturing from Purchased Steel Group

NAICS 331210 — Iron and Steel Pipe and Tube Manufacturing from Purchased Steel Rolled-Up Category
NAICS 331221 — Rolled Steel Shape Manufacturing Rolled-Up Category
NAICS 331222 — Steel Wire Drawing Rolled-Up Category

PBA 331310 4 NAICS Mapped

IRS Activity: Alumina Refining and Primary Aluminum Production Group

NAICS 331313 — Alumina Refining and Primary Aluminum Production Rolled-Up Category
NAICS 331314 — Secondary Smelting and Alloying of Aluminum Rolled-Up Category
NAICS 331315 — Aluminum Sheet, Plate, and Foil Manufacturing Rolled-Up Category
NAICS 331318 — Other Aluminum Rolling, Drawing, and Extruding Rolled-Up Category

PBA 331400 4 NAICS Mapped

IRS Activity: Nonferrous Metal (except Aluminum) Smelting and Refining Group

NAICS 331410 — Nonferrous Metal (except Aluminum) Smelting and Refining Rolled-Up Category
NAICS 331420 — Copper Rolling, Drawing, Extruding, and Alloying Rolled-Up Category
NAICS 331491 — Nonferrous Metal (except Copper and Aluminum) Rolling, Drawing, and Extruding Rolled-Up Category
NAICS 331492 — Secondary Smelting, Refining, and Alloying of Nonferrous Metal (except Copper and Aluminum) Rolled-Up Category

PBA 331500 6 NAICS Mapped

IRS Activity: Iron Foundries Group

NAICS 331511 — Iron Foundries Rolled-Up Category
NAICS 331512 — Steel Investment Foundries Rolled-Up Category
NAICS 331513 — Steel Foundries (except Investment) Rolled-Up Category
NAICS 331523 — Nonferrous Metal Die-Casting Foundries Rolled-Up Category
NAICS 331524 — Aluminum Foundries (except Die-Casting) Rolled-Up Category
NAICS 331529 — Other Nonferrous Metal Foundries (except Die-Casting) Rolled-Up Category

PBA 332110 5 NAICS Mapped

IRS Activity: Iron and Steel Forging Group

NAICS 332111 — Iron and Steel Forging Rolled-Up Category
NAICS 332112 — Nonferrous Forging Rolled-Up Category
NAICS 332114 — Custom Roll Forming Rolled-Up Category
NAICS 332117 — Powder Metallurgy Part Manufacturing Rolled-Up Category
NAICS 332119 — Metal Crown, Closure, and Other Metal Stamping (except Automotive) Rolled-Up Category

PBA 332210 2 NAICS Mapped

IRS Activity: Metal Kitchen Cookware, Utensil, Cutlery, and Flatware (except Precious) Manufacturing Group

NAICS 332215 — Metal Kitchen Cookware, Utensil, Cutlery, and Flatware (except Precious) Manufacturing Rolled-Up Category
NAICS 332216 — Saw Blade and Handtool Manufacturing Rolled-Up Category

PBA 332300 6 NAICS Mapped

IRS Activity: Prefabricated Metal Building and Component Manufacturing Group

NAICS 332311 — Prefabricated Metal Building and Component Manufacturing Rolled-Up Category
NAICS 332312 — Fabricated Structural Metal Manufacturing Rolled-Up Category
NAICS 332313 — Plate Work Manufacturing Rolled-Up Category
NAICS 332321 — Metal Window and Door Manufacturing Rolled-Up Category
NAICS 332322 — Sheet Metal Work Manufacturing Rolled-Up Category
NAICS 332323 — Ornamental and Architectural Metal Work Manufacturing Rolled-Up Category

PBA 332400 4 NAICS Mapped

IRS Activity: Power Boiler and Heat Exchanger Manufacturing Group

NAICS 332410 — Power Boiler and Heat Exchanger Manufacturing Rolled-Up Category
NAICS 332420 — Metal Tank (Heavy Gauge) Manufacturing Rolled-Up Category
NAICS 332431 — Metal Can Manufacturing Rolled-Up Category
NAICS 332439 — Other Metal Container Manufacturing Rolled-Up Category

PBA 332510 1 NAICS Mapped

IRS Activity: Hardware Manufacturing Group

NAICS 332510 — Hardware Manufacturing Exact 1:1 Match

PBA 332610 2 NAICS Mapped

IRS Activity: Spring Manufacturing Group

NAICS 332613 — Spring Manufacturing Rolled-Up Category
NAICS 332618 — Other Fabricated Wire Product Manufacturing Rolled-Up Category

PBA 332700 3 NAICS Mapped

IRS Activity: Machine Shops Group

NAICS 332710 — Machine Shops Rolled-Up Category
NAICS 332721 — Precision Turned Product Manufacturing Rolled-Up Category
NAICS 332722 — Bolt, Nut, Screw, Rivet, and Washer Manufacturing Rolled-Up Category

PBA 332810 3 NAICS Mapped

IRS Activity: Metal Heat Treating Group

NAICS 332811 — Metal Heat Treating Rolled-Up Category
NAICS 332812 — Metal Coating, Engraving (except Jewelry and Silverware), and Allied Services to Manufacturers Rolled-Up Category
NAICS 332813 — Electroplating, Plating, Polishing, Anodizing, and Coloring Rolled-Up Category

PBA 332900 10 NAICS Mapped

IRS Activity: Industrial Valve Manufacturing Group

NAICS 332911 — Industrial Valve Manufacturing Rolled-Up Category
NAICS 332912 — Fluid Power Valve and Hose Fitting Manufacturing Rolled-Up Category
NAICS 332913 — Plumbing Fixture Fitting and Trim Manufacturing Rolled-Up Category
NAICS 332919 — Other Metal Valve and Pipe Fitting Manufacturing Rolled-Up Category
NAICS 332991 — Ball and Roller Bearing Manufacturing Rolled-Up Category
NAICS 332992 — Small Arms Ammunition Manufacturing Rolled-Up Category
NAICS 332993 — Ammunition (except Small Arms) Manufacturing Rolled-Up Category
NAICS 332994 — Small Arms, Ordnance, and Ordnance Accessories Manufacturing Rolled-Up Category
NAICS 332996 — Fabricated Pipe and Pipe Fitting Manufacturing Rolled-Up Category
NAICS 332999 — All Other Miscellaneous Fabricated Metal Product Manufacturing Rolled-Up Category

PBA 333100 5 NAICS Mapped

IRS Activity: Farm Machinery and Equipment Manufacturing Group

NAICS 333111 — Farm Machinery and Equipment Manufacturing Rolled-Up Category
NAICS 333112 — Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing Rolled-Up Category
NAICS 333120 — Construction Machinery Manufacturing Rolled-Up Category
NAICS 333131 — Mining Machinery and Equipment Manufacturing Rolled-Up Category
NAICS 333132 — Oil and Gas Field Machinery and Equipment Manufacturing Rolled-Up Category

PBA 333200 4 NAICS Mapped

IRS Activity: Food Product Machinery Manufacturing Group

NAICS 333241 — Food Product Machinery Manufacturing Rolled-Up Category
NAICS 333242 — Semiconductor Machinery Manufacturing Rolled-Up Category
NAICS 333243 — Sawmill, Woodworking, and Paper Machinery Manufacturing Rolled-Up Category
NAICS 333248 — All Other Industrial Machinery Manufacturing Rolled-Up Category

PBA 333310 1 NAICS Mapped

IRS Activity: Commercial and Service Industry Machinery Manufacturing Group

NAICS 333310 — Commercial and Service Industry Machinery Manufacturing Exact 1:1 Match

PBA 333410 3 NAICS Mapped

IRS Activity: Industrial and Commercial Fan and Blower and Air Purification Equipment Manufacturing Group

NAICS 333413 — Industrial and Commercial Fan and Blower and Air Purification Equipment Manufacturing Rolled-Up Category
NAICS 333414 — Heating Equipment (except Warm Air Furnaces) Manufacturing Rolled-Up Category
NAICS 333415 — Air-Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing Rolled-Up Category

PBA 333510 5 NAICS Mapped

IRS Activity: Industrial Mold Manufacturing Group

NAICS 333511 — Industrial Mold Manufacturing Rolled-Up Category
NAICS 333514 — Special Die and Tool, Die Set, Jig, and Fixture Manufacturing Rolled-Up Category
NAICS 333515 — Cutting Tool and Machine Tool Accessory Manufacturing Rolled-Up Category
NAICS 333517 — Machine Tool Manufacturing Rolled-Up Category
NAICS 333519 — Rolling Mill and Other Metalworking Machinery Manufacturing Rolled-Up Category

PBA 333610 4 NAICS Mapped

IRS Activity: Turbine and Turbine Generator Set Units Manufacturing Group

NAICS 333611 — Turbine and Turbine Generator Set Units Manufacturing Rolled-Up Category
NAICS 333612 — Speed Changer, Industrial High-Speed Drive, and Gear Manufacturing Rolled-Up Category
NAICS 333613 — Mechanical Power Transmission Equipment Manufacturing Rolled-Up Category
NAICS 333618 — Other Engine Equipment Manufacturing Rolled-Up Category

PBA 333900 13 NAICS Mapped

IRS Activity: Air and Gas Compressor Manufacturing Group

NAICS 333912 — Air and Gas Compressor Manufacturing Rolled-Up Category
NAICS 333914 — Measuring, Dispensing, and Other Pumping Equipment Manufacturing Rolled-Up Category
NAICS 333921 — Elevator and Moving Stairway Manufacturing Rolled-Up Category
NAICS 333922 — Conveyor and Conveying Equipment Manufacturing Rolled-Up Category
NAICS 333923 — Overhead Traveling Crane, Hoist, and Monorail System Manufacturing Rolled-Up Category
NAICS 333924 — Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing Rolled-Up Category
NAICS 333991 — Power-Driven Handtool Manufacturing Rolled-Up Category
NAICS 333992 — Welding and Soldering Equipment Manufacturing Rolled-Up Category
NAICS 333993 — Packaging Machinery Manufacturing Rolled-Up Category
NAICS 333994 — Industrial Process Furnace and Oven Manufacturing Rolled-Up Category
NAICS 333995 — Fluid Power Cylinder and Actuator Manufacturing Rolled-Up Category
NAICS 333996 — Fluid Power Pump and Motor Manufacturing Rolled-Up Category
NAICS 333998 — All Other Miscellaneous General Purpose Machinery Manufacturing Rolled-Up Category

PBA 334110 3 NAICS Mapped

IRS Activity: Electronic Computer Manufacturing Group

NAICS 334111 — Electronic Computer Manufacturing Rolled-Up Category
NAICS 334112 — Computer Storage Device Manufacturing Rolled-Up Category
NAICS 334118 — Computer Terminal and Other Computer Peripheral Equipment Manufacturing Rolled-Up Category

PBA 334200 3 NAICS Mapped

IRS Activity: Telephone Apparatus Manufacturing Group

NAICS 334210 — Telephone Apparatus Manufacturing Rolled-Up Category
NAICS 334220 — Radio and Television Broadcasting and Wireless Communications Equipment Manufacturing Rolled-Up Category
NAICS 334290 — Other Communications Equipment Manufacturing Rolled-Up Category

PBA 334310 1 NAICS Mapped

IRS Activity: Audio and Video Equipment Manufacturing Group

NAICS 334310 — Audio and Video Equipment Manufacturing Exact 1:1 Match

PBA 334410 6 NAICS Mapped

IRS Activity: Bare Printed Circuit Board Manufacturing Group

NAICS 334412 — Bare Printed Circuit Board Manufacturing Rolled-Up Category
NAICS 334413 — Semiconductor and Related Device Manufacturing Rolled-Up Category
NAICS 334416 — Capacitor, Resistor, Coil, Transformer, and Other Inductor Manufacturing Rolled-Up Category
NAICS 334417 — Electronic Connector Manufacturing Rolled-Up Category
NAICS 334418 — Printed Circuit Assembly (Electronic Assembly) Manufacturing Rolled-Up Category
NAICS 334419 — Other Electronic Component Manufacturing Rolled-Up Category

PBA 334500 9 NAICS Mapped

IRS Activity: Electromedical and Electrotherapeutic Apparatus Manufacturing Group

NAICS 334510 — Electromedical and Electrotherapeutic Apparatus Manufacturing Rolled-Up Category
NAICS 334511 — Search, Detection, Navigation, Guidance, Aeronautical, and Nautical System and Instrument Manufacturing Rolled-Up Category
NAICS 334512 — Automatic Environmental Control Manufacturing for Residential, Commercial, and Appliance Use Rolled-Up Category
NAICS 334513 — Instruments and Related Products Manufacturing for Measuring, Displaying, and Controlling Industrial Process Variables Rolled-Up Category
NAICS 334514 — Totalizing Fluid Meter and Counting Device Manufacturing Rolled-Up Category
NAICS 334515 — Instrument Manufacturing for Measuring and Testing Electricity and Electrical Signals Rolled-Up Category
NAICS 334516 — Analytical Laboratory Instrument Manufacturing Rolled-Up Category
NAICS 334517 — Irradiation Apparatus Manufacturing Rolled-Up Category
NAICS 334519 — Other Measuring and Controlling Device Manufacturing Rolled-Up Category

PBA 334610 1 NAICS Mapped

IRS Activity: Manufacturing and Reproducing Magnetic and Optical Media Group

NAICS 334610 — Manufacturing and Reproducing Magnetic and Optical Media Exact 1:1 Match

PBA 335100 3 NAICS Mapped

IRS Activity: Residential Electric Lighting Fixture Manufacturing Group

NAICS 335131 — Residential Electric Lighting Fixture Manufacturing Rolled-Up Category
NAICS 335132 — Commercial, Industrial, and Institutional Electric Lighting Fixture Manufacturing Rolled-Up Category
NAICS 335139 — Electric Lamp Bulb and Other Lighting Equipment Manufacturing Rolled-Up Category

PBA 335200 2 NAICS Mapped

IRS Activity: Small Electrical Appliance Manufacturing Group

NAICS 335210 — Small Electrical Appliance Manufacturing Rolled-Up Category
NAICS 335220 — Major Household Appliance Manufacturing Rolled-Up Category

PBA 335310 4 NAICS Mapped

IRS Activity: Power, Distribution, and Specialty Transformer Manufacturing Group

NAICS 335311 — Power, Distribution, and Specialty Transformer Manufacturing Rolled-Up Category
NAICS 335312 — Motor and Generator Manufacturing Rolled-Up Category
NAICS 335313 — Switchgear and Switchboard Apparatus Manufacturing Rolled-Up Category
NAICS 335314 — Relay and Industrial Control Manufacturing Rolled-Up Category

PBA 335900 7 NAICS Mapped

IRS Activity: Battery Manufacturing Group

NAICS 335910 — Battery Manufacturing Rolled-Up Category
NAICS 335921 — Fiber Optic Cable Manufacturing Rolled-Up Category
NAICS 335929 — Other Communication and Energy Wire Manufacturing Rolled-Up Category
NAICS 335931 — Current-Carrying Wiring Device Manufacturing Rolled-Up Category
NAICS 335932 — Noncurrent-Carrying Wiring Device Manufacturing Rolled-Up Category
NAICS 335991 — Carbon and Graphite Product Manufacturing Rolled-Up Category
NAICS 335999 — All Other Miscellaneous Electrical Equipment and Component Manufacturing Rolled-Up Category

PBA 336100 2 NAICS Mapped

IRS Activity: Automobile and Light Duty Motor Vehicle Manufacturing Group

NAICS 336110 — Automobile and Light Duty Motor Vehicle Manufacturing Rolled-Up Category
NAICS 336120 — Heavy Duty Truck Manufacturing Rolled-Up Category

PBA 336210 4 NAICS Mapped

IRS Activity: Motor Vehicle Body Manufacturing Group

NAICS 336211 — Motor Vehicle Body Manufacturing Rolled-Up Category
NAICS 336212 — Truck Trailer Manufacturing Rolled-Up Category
NAICS 336213 — Motor Home Manufacturing Rolled-Up Category
NAICS 336214 — Travel Trailer and Camper Manufacturing Rolled-Up Category

PBA 336300 8 NAICS Mapped

IRS Activity: Motor Vehicle Gasoline Engine and Engine Parts Manufacturing Group

NAICS 336310 — Motor Vehicle Gasoline Engine and Engine Parts Manufacturing Rolled-Up Category
NAICS 336320 — Motor Vehicle Electrical and Electronic Equipment Manufacturing Rolled-Up Category
NAICS 336330 — Motor Vehicle Steering and Suspension Components (except Spring) Manufacturing Rolled-Up Category
NAICS 336340 — Motor Vehicle Brake System Manufacturing Rolled-Up Category
NAICS 336350 — Motor Vehicle Transmission and Power Train Parts Manufacturing Rolled-Up Category
NAICS 336360 — Motor Vehicle Seating and Interior Trim Manufacturing Rolled-Up Category
NAICS 336370 — Motor Vehicle Metal Stamping Rolled-Up Category
NAICS 336390 — Other Motor Vehicle Parts Manufacturing Rolled-Up Category

PBA 336410 6 NAICS Mapped

IRS Activity: Aircraft Manufacturing Group

NAICS 336411 — Aircraft Manufacturing Rolled-Up Category
NAICS 336412 — Aircraft Engine and Engine Parts Manufacturing Rolled-Up Category
NAICS 336413 — Other Aircraft Parts and Auxiliary Equipment Manufacturing Rolled-Up Category
NAICS 336414 — Guided Missile and Space Vehicle Manufacturing Rolled-Up Category
NAICS 336415 — Guided Missile and Space Vehicle Propulsion Unit and Propulsion Unit Parts Manufacturing Rolled-Up Category
NAICS 336419 — Other Guided Missile and Space Vehicle Parts and Auxiliary Equipment Manufacturing Rolled-Up Category

PBA 336510 1 NAICS Mapped

IRS Activity: Railroad Rolling Stock Manufacturing Group

NAICS 336510 — Railroad Rolling Stock Manufacturing Exact 1:1 Match

PBA 336610 2 NAICS Mapped

IRS Activity: Ship Building and Repairing Group

NAICS 336611 — Ship Building and Repairing Rolled-Up Category
NAICS 336612 — Boat Building Rolled-Up Category

PBA 336990 3 NAICS Mapped

IRS Activity: Motorcycle, Bicycle, and Parts Manufacturing Group

NAICS 336991 — Motorcycle, Bicycle, and Parts Manufacturing Rolled-Up Category
NAICS 336992 — Military Armored Vehicle, Tank, and Tank Component Manufacturing Rolled-Up Category
NAICS 336999 — All Other Transportation Equipment Manufacturing Rolled-Up Category

PBA 337000 11 NAICS Mapped

IRS Activity: Wood Kitchen Cabinet and Countertop Manufacturing Group

NAICS 337110 — Wood Kitchen Cabinet and Countertop Manufacturing Rolled-Up Category
NAICS 337121 — Upholstered Household Furniture Manufacturing Rolled-Up Category
NAICS 337122 — Nonupholstered Wood Household Furniture Manufacturing Rolled-Up Category
NAICS 337126 — Household Furniture (except Wood and Upholstered) Manufacturing Rolled-Up Category
NAICS 337127 — Institutional Furniture Manufacturing Rolled-Up Category
NAICS 337211 — Wood Office Furniture Manufacturing Rolled-Up Category
NAICS 337212 — Custom Architectural Woodwork and Millwork Manufacturing Rolled-Up Category
NAICS 337214 — Office Furniture (except Wood) Manufacturing Rolled-Up Category
NAICS 337215 — Showcase, Partition, Shelving, and Locker Manufacturing Rolled-Up Category
NAICS 337910 — Mattress Manufacturing Rolled-Up Category
NAICS 337920 — Blind and Shade Manufacturing Rolled-Up Category

PBA 339110 5 NAICS Mapped

IRS Activity: Surgical and Medical Instrument Manufacturing Group

NAICS 339112 — Surgical and Medical Instrument Manufacturing Rolled-Up Category
NAICS 339113 — Surgical Appliance and Supplies Manufacturing Rolled-Up Category
NAICS 339114 — Dental Equipment and Supplies Manufacturing Rolled-Up Category
NAICS 339115 — Ophthalmic Goods Manufacturing Rolled-Up Category
NAICS 339116 — Dental Laboratories Rolled-Up Category

PBA 339900 11 NAICS Mapped

IRS Activity: Jewelry and Silverware Manufacturing Group

NAICS 339910 — Jewelry and Silverware Manufacturing Rolled-Up Category
NAICS 339920 — Sporting and Athletic Goods Manufacturing Rolled-Up Category
NAICS 339930 — Doll, Toy, and Game Manufacturing Rolled-Up Category
NAICS 339940 — Office Supplies (except Paper) Manufacturing Rolled-Up Category
NAICS 339950 — Sign Manufacturing Rolled-Up Category
NAICS 339991 — Gasket, Packing, and Sealing Device Manufacturing Rolled-Up Category
NAICS 339992 — Musical Instrument Manufacturing Rolled-Up Category
NAICS 339993 — Fastener, Button, Needle, and Pin Manufacturing Rolled-Up Category
NAICS 339994 — Broom, Brush, and Mop Manufacturing Rolled-Up Category
NAICS 339995 — Burial Casket Manufacturing Rolled-Up Category
NAICS 339999 — All Other Miscellaneous Manufacturing Rolled-Up Category

Sector 42 — Wholesale Trade

28 IRS PBA Codes

PBA 423100 4 NAICS Mapped

IRS Activity: Automobile and Other Motor Vehicle Merchant Wholesalers Group

NAICS 423110 — Automobile and Other Motor Vehicle Merchant Wholesalers Rolled-Up Category
NAICS 423120 — Motor Vehicle Supplies and New Parts Merchant Wholesalers Rolled-Up Category
NAICS 423130 — Tire and Tube Merchant Wholesalers Rolled-Up Category
NAICS 423140 — Motor Vehicle Parts (Used) Merchant Wholesalers Rolled-Up Category

PBA 423200 2 NAICS Mapped

IRS Activity: Furniture Merchant Wholesalers Group

NAICS 423210 — Furniture Merchant Wholesalers Rolled-Up Category
NAICS 423220 — Home Furnishing Merchant Wholesalers Rolled-Up Category

PBA 423300 4 NAICS Mapped

IRS Activity: Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesalers Group

NAICS 423310 — Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesalers Rolled-Up Category
NAICS 423320 — Brick, Stone, and Related Construction Material Merchant Wholesalers Rolled-Up Category
NAICS 423330 — Roofing, Siding, and Insulation Material Merchant Wholesalers Rolled-Up Category
NAICS 423390 — Other Construction Material Merchant Wholesalers Rolled-Up Category

PBA 423400 7 NAICS Mapped

IRS Activity: Photographic Equipment and Supplies Merchant Wholesalers Group

NAICS 423410 — Photographic Equipment and Supplies Merchant Wholesalers Rolled-Up Category
NAICS 423420 — Office Equipment Merchant Wholesalers Rolled-Up Category
NAICS 423430 — Computer and Computer Peripheral Equipment and Software Merchant Wholesalers Rolled-Up Category
NAICS 423440 — Other Commercial Equipment Merchant Wholesalers Rolled-Up Category
NAICS 423450 — Medical, Dental, and Hospital Equipment and Supplies Merchant Wholesalers Rolled-Up Category
NAICS 423460 — Ophthalmic Goods Merchant Wholesalers Rolled-Up Category
NAICS 423490 — Other Professional Equipment and Supplies Merchant Wholesalers Rolled-Up Category

PBA 423500 2 NAICS Mapped

IRS Activity: Metal Service Centers and Other Metal Merchant Wholesalers Group

NAICS 423510 — Metal Service Centers and Other Metal Merchant Wholesalers Rolled-Up Category
NAICS 423520 — Coal and Other Mineral and Ore Merchant Wholesalers Rolled-Up Category

PBA 423600 3 NAICS Mapped

IRS Activity: Electrical Apparatus and Equipment, Wiring Supplies, and Related Equipment Merchant Wholesalers Group

NAICS 423610 — Electrical Apparatus and Equipment, Wiring Supplies, and Related Equipment Merchant Wholesalers Rolled-Up Category
NAICS 423620 — Household Appliances, Electric Housewares, and Consumer Electronics Merchant Wholesalers Rolled-Up Category
NAICS 423690 — Other Electronic Parts and Equipment Merchant Wholesalers Rolled-Up Category

PBA 423700 4 NAICS Mapped

IRS Activity: Hardware Merchant Wholesalers Group

NAICS 423710 — Hardware Merchant Wholesalers Rolled-Up Category
NAICS 423720 — Plumbing and Heating Equipment and Supplies (Hydronics) Merchant Wholesalers Rolled-Up Category
NAICS 423730 — Warm Air Heating and Air-Conditioning Equipment and Supplies Merchant Wholesalers Rolled-Up Category
NAICS 423740 — Refrigeration Equipment and Supplies Merchant Wholesalers Rolled-Up Category

PBA 423800 6 NAICS Mapped

IRS Activity: Construction and Mining (except Oil Well) Machinery and Equipment Merchant Wholesalers Group

NAICS 423810 — Construction and Mining (except Oil Well) Machinery and Equipment Merchant Wholesalers Rolled-Up Category
NAICS 423820 — Farm and Garden Machinery and Equipment Merchant Wholesalers Rolled-Up Category
NAICS 423830 — Industrial Machinery and Equipment Merchant Wholesalers Rolled-Up Category
NAICS 423840 — Industrial Supplies Merchant Wholesalers Rolled-Up Category
NAICS 423850 — Service Establishment Equipment and Supplies Merchant Wholesalers Rolled-Up Category
NAICS 423860 — Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers Rolled-Up Category

PBA 423910 1 NAICS Mapped

IRS Activity: Sporting and Recreational Goods and Supplies Merchant Wholesalers Group

NAICS 423910 — Sporting and Recreational Goods and Supplies Merchant Wholesalers Exact 1:1 Match

PBA 423920 1 NAICS Mapped

IRS Activity: Toy and Hobby Goods and Supplies Merchant Wholesalers Group

NAICS 423920 — Toy and Hobby Goods and Supplies Merchant Wholesalers Exact 1:1 Match

PBA 423930 1 NAICS Mapped

IRS Activity: Recyclable Material Merchant Wholesalers Group

NAICS 423930 — Recyclable Material Merchant Wholesalers Exact 1:1 Match

PBA 423940 1 NAICS Mapped

IRS Activity: Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers Group

NAICS 423940 — Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers Exact 1:1 Match

PBA 423990 1 NAICS Mapped

IRS Activity: Other Miscellaneous Durable Goods Merchant Wholesalers Group

NAICS 423990 — Other Miscellaneous Durable Goods Merchant Wholesalers Exact 1:1 Match

PBA 424100 3 NAICS Mapped

IRS Activity: Printing and Writing Paper Merchant Wholesalers Group

NAICS 424110 — Printing and Writing Paper Merchant Wholesalers Rolled-Up Category
NAICS 424120 — Stationery and Office Supplies Merchant Wholesalers Rolled-Up Category
NAICS 424130 — Industrial and Personal Service Paper Merchant Wholesalers Rolled-Up Category

PBA 424210 1 NAICS Mapped

IRS Activity: Drugs and Druggists' Sundries Merchant Wholesalers Group

NAICS 424210 — Drugs and Druggists' Sundries Merchant Wholesalers Exact 1:1 Match

PBA 424300 3 NAICS Mapped

IRS Activity: Piece Goods, Notions, and Other Dry Goods Merchant Wholesalers Group

NAICS 424310 — Piece Goods, Notions, and Other Dry Goods Merchant Wholesalers Rolled-Up Category
NAICS 424340 — Footwear Merchant Wholesalers Rolled-Up Category
NAICS 424350 — Clothing and Clothing Accessories Merchant Wholesalers Rolled-Up Category

PBA 424400 9 NAICS Mapped

IRS Activity: General Line Grocery Merchant Wholesalers Group

NAICS 424410 — General Line Grocery Merchant Wholesalers Rolled-Up Category
NAICS 424420 — Packaged Frozen Food Merchant Wholesalers Rolled-Up Category
NAICS 424430 — Dairy Product (except Dried or Canned) Merchant Wholesalers Rolled-Up Category
NAICS 424440 — Poultry and Poultry Product Merchant Wholesalers Rolled-Up Category
NAICS 424450 — Confectionery Merchant Wholesalers Rolled-Up Category
NAICS 424460 — Fish and Seafood Merchant Wholesalers Rolled-Up Category
NAICS 424470 — Meat and Meat Product Merchant Wholesalers Rolled-Up Category
NAICS 424480 — Fresh Fruit and Vegetable Merchant Wholesalers Rolled-Up Category
NAICS 424490 — Other Grocery and Related Products Merchant Wholesalers Rolled-Up Category

PBA 424500 3 NAICS Mapped

IRS Activity: Grain and Field Bean Merchant Wholesalers Group

NAICS 424510 — Grain and Field Bean Merchant Wholesalers Rolled-Up Category
NAICS 424520 — Livestock Merchant Wholesalers Rolled-Up Category
NAICS 424590 — Other Farm Product Raw Material Merchant Wholesalers Rolled-Up Category

PBA 424600 2 NAICS Mapped

IRS Activity: Plastics Materials and Basic Forms and Shapes Merchant Wholesalers Group

NAICS 424610 — Plastics Materials and Basic Forms and Shapes Merchant Wholesalers Rolled-Up Category
NAICS 424690 — Other Chemical and Allied Products Merchant Wholesalers Rolled-Up Category

PBA 424700 2 NAICS Mapped

IRS Activity: Petroleum Bulk Stations and Terminals Group

NAICS 424710 — Petroleum Bulk Stations and Terminals Rolled-Up Category
NAICS 424720 — Petroleum and Petroleum Products Merchant Wholesalers (except Bulk Stations and Terminals) Rolled-Up Category

PBA 424800 2 NAICS Mapped

IRS Activity: Beer and Ale Merchant Wholesalers Group

NAICS 424810 — Beer and Ale Merchant Wholesalers Rolled-Up Category
NAICS 424820 — Wine and Distilled Alcoholic Beverage Merchant Wholesalers Rolled-Up Category

PBA 424910 1 NAICS Mapped

IRS Activity: Farm Supplies Merchant Wholesalers Group

NAICS 424910 — Farm Supplies Merchant Wholesalers Exact 1:1 Match

PBA 424920 1 NAICS Mapped

IRS Activity: Book, Periodical, and Newspaper Merchant Wholesalers Group

NAICS 424920 — Book, Periodical, and Newspaper Merchant Wholesalers Exact 1:1 Match

PBA 424930 1 NAICS Mapped

IRS Activity: Flower, Nursery Stock, and Florists' Supplies Merchant Wholesalers Group

NAICS 424930 — Flower, Nursery Stock, and Florists' Supplies Merchant Wholesalers Exact 1:1 Match

PBA 424940 1 NAICS Mapped

IRS Activity: Tobacco Product and Electronic Cigarette Merchant Wholesalers Group

NAICS 424940 — Tobacco Product and Electronic Cigarette Merchant Wholesalers Exact 1:1 Match

PBA 424950 1 NAICS Mapped

IRS Activity: Paint, Varnish, and Supplies Merchant Wholesalers Group

NAICS 424950 — Paint, Varnish, and Supplies Merchant Wholesalers Exact 1:1 Match

PBA 424990 1 NAICS Mapped

IRS Activity: Other Miscellaneous Nondurable Goods Merchant Wholesalers Group

NAICS 424990 — Other Miscellaneous Nondurable Goods Merchant Wholesalers Exact 1:1 Match

PBA 425120 1 NAICS Mapped

IRS Activity: Wholesale Trade Agents and Brokers Group

NAICS 425120 — Wholesale Trade Agents and Brokers Exact 1:1 Match

Sector 44-45 — Retail Trade

51 IRS PBA Codes

PBA 441110 1 NAICS Mapped

IRS Activity: New Car Dealers Group

NAICS 441110 — New Car Dealers Exact 1:1 Match

PBA 441120 1 NAICS Mapped

IRS Activity: Used Car Dealers Group

NAICS 441120 — Used Car Dealers Exact 1:1 Match

PBA 441210 1 NAICS Mapped

IRS Activity: Recreational Vehicle Dealers Group

NAICS 441210 — Recreational Vehicle Dealers Exact 1:1 Match

PBA 441222 1 NAICS Mapped

IRS Activity: Boat Dealers Group

NAICS 441222 — Boat Dealers Exact 1:1 Match

PBA 441227 1 NAICS Mapped

IRS Activity: Motorcycle, ATV, and All Other Motor Vehicle Dealers Group

NAICS 441227 — Motorcycle, ATV, and All Other Motor Vehicle Dealers Exact 1:1 Match

PBA 441300 2 NAICS Mapped

IRS Activity: Automotive Parts and Accessories Retailers Group

NAICS 441330 — Automotive Parts and Accessories Retailers Rolled-Up Category
NAICS 441340 — Tire Dealers Rolled-Up Category

PBA 444110 1 NAICS Mapped

IRS Activity: Home Centers Group

NAICS 444110 — Home Centers Exact 1:1 Match

PBA 444120 1 NAICS Mapped

IRS Activity: Paint and Wallpaper Retailers Group

NAICS 444120 — Paint and Wallpaper Retailers Exact 1:1 Match

PBA 444140 1 NAICS Mapped

IRS Activity: Hardware Retailers Group

NAICS 444140 — Hardware Retailers Exact 1:1 Match

PBA 444180 1 NAICS Mapped

IRS Activity: Other Building Material Dealers Group

NAICS 444180 — Other Building Material Dealers Exact 1:1 Match

PBA 444200 2 NAICS Mapped

IRS Activity: Outdoor Power Equipment Retailers Group

NAICS 444230 — Outdoor Power Equipment Retailers Rolled-Up Category
NAICS 444240 — Nursery, Garden Center, and Farm Supply Retailers Rolled-Up Category

PBA 445110 1 NAICS Mapped

IRS Activity: Supermarkets and Other Grocery Retailers (except Convenience Retailers) Group

NAICS 445110 — Supermarkets and Other Grocery Retailers (except Convenience Retailers) Exact 1:1 Match

PBA 445131 1 NAICS Mapped

IRS Activity: Convenience Retailers Group

NAICS 445131 — Convenience Retailers Exact 1:1 Match

PBA 445132 1 NAICS Mapped

IRS Activity: Vending Machine Operators Group

NAICS 445132 — Vending Machine Operators Exact 1:1 Match

PBA 445230 1 NAICS Mapped

IRS Activity: Fruit and Vegetable Retailers Group

NAICS 445230 — Fruit and Vegetable Retailers Exact 1:1 Match

PBA 445240 1 NAICS Mapped

IRS Activity: Meat Retailers Group

NAICS 445240 — Meat Retailers Exact 1:1 Match

PBA 445250 1 NAICS Mapped

IRS Activity: Fish and Seafood Retailers Group

NAICS 445250 — Fish and Seafood Retailers Exact 1:1 Match

PBA 445291 1 NAICS Mapped

IRS Activity: Baked Goods Retailers Group

NAICS 445291 — Baked Goods Retailers Exact 1:1 Match

PBA 445292 1 NAICS Mapped

IRS Activity: Confectionery and Nut Retailers Group

NAICS 445292 — Confectionery and Nut Retailers Exact 1:1 Match

PBA 445298 1 NAICS Mapped

IRS Activity: All Other Specialty Food Retailers Group

NAICS 445298 — All Other Specialty Food Retailers Exact 1:1 Match

PBA 445320 1 NAICS Mapped

IRS Activity: Beer, Wine, and Liquor Retailers Group

NAICS 445320 — Beer, Wine, and Liquor Retailers Exact 1:1 Match

PBA 449110 1 NAICS Mapped

IRS Activity: Furniture Retailers Group

NAICS 449110 — Furniture Retailers Exact 1:1 Match

PBA 449121 1 NAICS Mapped

IRS Activity: Floor Covering Retailers Group

NAICS 449121 — Floor Covering Retailers Exact 1:1 Match

PBA 449122 1 NAICS Mapped

IRS Activity: Window Treatment Retailers Group

NAICS 449122 — Window Treatment Retailers Exact 1:1 Match

PBA 449129 1 NAICS Mapped

IRS Activity: All Other Home Furnishings Retailers Group

NAICS 449129 — All Other Home Furnishings Retailers Exact 1:1 Match

PBA 449210 1 NAICS Mapped

IRS Activity: Electronics and Appliance Retailers Group

NAICS 449210 — Electronics and Appliance Retailers Exact 1:1 Match

PBA 455110 1 NAICS Mapped

IRS Activity: Department Stores Group

NAICS 455110 — Department Stores Exact 1:1 Match

PBA 455210 2 NAICS Mapped

IRS Activity: Warehouse Clubs and Supercenters Group

NAICS 455211 — Warehouse Clubs and Supercenters Rolled-Up Category
NAICS 455219 — All Other General Merchandise Retailers Rolled-Up Category

PBA 456110 1 NAICS Mapped

IRS Activity: Pharmacies and Drug Retailers Group

NAICS 456110 — Pharmacies and Drug Retailers Exact 1:1 Match

PBA 456120 1 NAICS Mapped

IRS Activity: Cosmetics, Beauty Supplies, and Perfume Retailers Group

NAICS 456120 — Cosmetics, Beauty Supplies, and Perfume Retailers Exact 1:1 Match

PBA 456130 1 NAICS Mapped

IRS Activity: Optical Goods Retailers Group

NAICS 456130 — Optical Goods Retailers Exact 1:1 Match

PBA 456190 2 NAICS Mapped

IRS Activity: Food (Health) Supplement Retailers Group

NAICS 456191 — Food (Health) Supplement Retailers Rolled-Up Category
NAICS 456199 — All Other Health and Personal Care Retailers Rolled-Up Category

PBA 457100 2 NAICS Mapped

IRS Activity: Gasoline Stations with Convenience Stores Group

NAICS 457110 — Gasoline Stations with Convenience Stores Rolled-Up Category
NAICS 457120 — Other Gasoline Stations Rolled-Up Category

PBA 457210 1 NAICS Mapped

IRS Activity: Fuel Dealers Group

NAICS 457210 — Fuel Dealers Exact 1:1 Match

PBA 458110 1 NAICS Mapped

IRS Activity: Clothing and Clothing Accessories Retailers Group

NAICS 458110 — Clothing and Clothing Accessories Retailers Exact 1:1 Match

PBA 458210 1 NAICS Mapped

IRS Activity: Shoe Retailers Group

NAICS 458210 — Shoe Retailers Exact 1:1 Match

PBA 458310 1 NAICS Mapped

IRS Activity: Jewelry Retailers Group

NAICS 458310 — Jewelry Retailers Exact 1:1 Match

PBA 458320 1 NAICS Mapped

IRS Activity: Luggage and Leather Goods Retailers Group

NAICS 458320 — Luggage and Leather Goods Retailers Exact 1:1 Match

PBA 459110 1 NAICS Mapped

IRS Activity: Sporting Goods Retailers Group

NAICS 459110 — Sporting Goods Retailers Exact 1:1 Match

PBA 459120 1 NAICS Mapped

IRS Activity: Hobby, Toy, and Game Retailers Group

NAICS 459120 — Hobby, Toy, and Game Retailers Exact 1:1 Match

PBA 459130 1 NAICS Mapped

IRS Activity: Sewing, Needlework, and Piece Goods Retailers Group

NAICS 459130 — Sewing, Needlework, and Piece Goods Retailers Exact 1:1 Match

PBA 459140 1 NAICS Mapped

IRS Activity: Musical Instrument and Supplies Retailers Group

NAICS 459140 — Musical Instrument and Supplies Retailers Exact 1:1 Match

PBA 459210 1 NAICS Mapped

IRS Activity: Book Retailers and News Dealers Group

NAICS 459210 — Book Retailers and News Dealers Exact 1:1 Match

PBA 459310 1 NAICS Mapped

IRS Activity: Florists Group

NAICS 459310 — Florists Exact 1:1 Match

PBA 459410 1 NAICS Mapped

IRS Activity: Office Supplies and Stationery Retailers Group

NAICS 459410 — Office Supplies and Stationery Retailers Exact 1:1 Match

PBA 459420 1 NAICS Mapped

IRS Activity: Gift, Novelty, and Souvenir Retailers Group

NAICS 459420 — Gift, Novelty, and Souvenir Retailers Exact 1:1 Match

PBA 459510 1 NAICS Mapped

IRS Activity: Used Merchandise Retailers Group

NAICS 459510 — Used Merchandise Retailers Exact 1:1 Match

PBA 459910 1 NAICS Mapped

IRS Activity: Pet and Pet Supplies Retailers Group

NAICS 459910 — Pet and Pet Supplies Retailers Exact 1:1 Match

PBA 459920 1 NAICS Mapped

IRS Activity: Art Dealers Group

NAICS 459920 — Art Dealers Exact 1:1 Match

PBA 459930 1 NAICS Mapped

IRS Activity: Manufactured (Mobile) Home Dealers Group

NAICS 459930 — Manufactured (Mobile) Home Dealers Exact 1:1 Match

PBA 459990 2 NAICS Mapped

IRS Activity: Tobacco, Electronic Cigarette, and Other Smoking Supplies Retailers Group

NAICS 459991 — Tobacco, Electronic Cigarette, and Other Smoking Supplies Retailers Rolled-Up Category
NAICS 459999 — All Other Miscellaneous Retailers Rolled-Up Category

Sector 48-49 — Transportation and Warehousing

25 IRS PBA Codes

PBA 481000 5 NAICS Mapped

IRS Activity: Scheduled Passenger Air Transportation Group

NAICS 481111 — Scheduled Passenger Air Transportation Rolled-Up Category
NAICS 481112 — Scheduled Freight Air Transportation Rolled-Up Category
NAICS 481211 — Nonscheduled Chartered Passenger Air Transportation Rolled-Up Category
NAICS 481212 — Nonscheduled Chartered Freight Air Transportation Rolled-Up Category
NAICS 481219 — Other Nonscheduled Air Transportation Rolled-Up Category

PBA 482110 2 NAICS Mapped

IRS Activity: Line-Haul Railroads Group

NAICS 482111 — Line-Haul Railroads Rolled-Up Category
NAICS 482112 — Short Line Railroads Rolled-Up Category

PBA 483000 6 NAICS Mapped

IRS Activity: Deep Sea Freight Transportation Group

NAICS 483111 — Deep Sea Freight Transportation Rolled-Up Category
NAICS 483112 — Deep Sea Passenger Transportation Rolled-Up Category
NAICS 483113 — Coastal and Great Lakes Freight Transportation Rolled-Up Category
NAICS 483114 — Coastal and Great Lakes Passenger Transportation Rolled-Up Category
NAICS 483211 — Inland Water Freight Transportation Rolled-Up Category
NAICS 483212 — Inland Water Passenger Transportation Rolled-Up Category

PBA 484110 1 NAICS Mapped

IRS Activity: General Freight Trucking, Local Group

NAICS 484110 — General Freight Trucking, Local Exact 1:1 Match

PBA 484120 2 NAICS Mapped

IRS Activity: General Freight Trucking, Long-Distance, Truckload Group

NAICS 484121 — General Freight Trucking, Long-Distance, Truckload Rolled-Up Category
NAICS 484122 — General Freight Trucking, Long-Distance, Less Than Truckload Rolled-Up Category

PBA 484200 3 NAICS Mapped

IRS Activity: Used Household and Office Goods Moving Group

NAICS 484210 — Used Household and Office Goods Moving Rolled-Up Category
NAICS 484220 — Specialized Freight (except Used Goods) Trucking, Local Rolled-Up Category
NAICS 484230 — Specialized Freight (except Used Goods) Trucking, Long-Distance Rolled-Up Category

PBA 485110 4 NAICS Mapped

IRS Activity: Mixed Mode Transit Systems Group

NAICS 485111 — Mixed Mode Transit Systems Rolled-Up Category
NAICS 485112 — Commuter Rail Systems Rolled-Up Category
NAICS 485113 — Bus and Other Motor Vehicle Transit Systems Rolled-Up Category
NAICS 485119 — Other Urban Transit Systems Rolled-Up Category

PBA 485210 1 NAICS Mapped

IRS Activity: Interurban and Rural Bus Transportation Group

NAICS 485210 — Interurban and Rural Bus Transportation Exact 1:1 Match

PBA 485310 1 NAICS Mapped

IRS Activity: Taxi and Ridesharing Services Group

NAICS 485310 — Taxi and Ridesharing Services Exact 1:1 Match

PBA 485320 1 NAICS Mapped

IRS Activity: Limousine Service Group

NAICS 485320 — Limousine Service Exact 1:1 Match

PBA 485410 1 NAICS Mapped

IRS Activity: School and Employee Bus Transportation Group

NAICS 485410 — School and Employee Bus Transportation Exact 1:1 Match

PBA 485510 1 NAICS Mapped

IRS Activity: Charter Bus Industry Group

NAICS 485510 — Charter Bus Industry Exact 1:1 Match

PBA 485990 2 NAICS Mapped

IRS Activity: Special Needs Transportation Group

NAICS 485991 — Special Needs Transportation Rolled-Up Category
NAICS 485999 — All Other Transit and Ground Passenger Transportation Rolled-Up Category

PBA 486000 4 NAICS Mapped

IRS Activity: Pipeline Transportation of Crude Oil Group

NAICS 486110 — Pipeline Transportation of Crude Oil Rolled-Up Category
NAICS 486210 — Pipeline Transportation of Natural Gas Rolled-Up Category
NAICS 486910 — Pipeline Transportation of Refined Petroleum Products Rolled-Up Category
NAICS 486990 — All Other Pipeline Transportation Rolled-Up Category

PBA 487000 3 NAICS Mapped

IRS Activity: Scenic and Sightseeing Transportation, Land Group

NAICS 487110 — Scenic and Sightseeing Transportation, Land Rolled-Up Category
NAICS 487210 — Scenic and Sightseeing Transportation, Water Rolled-Up Category
NAICS 487990 — Scenic and Sightseeing Transportation, Other Rolled-Up Category

PBA 488100 3 NAICS Mapped

IRS Activity: Air Traffic Control Group

NAICS 488111 — Air Traffic Control Rolled-Up Category
NAICS 488119 — Other Airport Operations Rolled-Up Category
NAICS 488190 — Other Support Activities for Air Transportation Rolled-Up Category

PBA 488210 1 NAICS Mapped

IRS Activity: Support Activities for Rail Transportation Group

NAICS 488210 — Support Activities for Rail Transportation Exact 1:1 Match

PBA 488300 4 NAICS Mapped

IRS Activity: Port and Harbor Operations Group

NAICS 488310 — Port and Harbor Operations Rolled-Up Category
NAICS 488320 — Marine Cargo Handling Rolled-Up Category
NAICS 488330 — Navigational Services to Shipping Rolled-Up Category
NAICS 488390 — Other Support Activities for Water Transportation Rolled-Up Category

PBA 488410 1 NAICS Mapped

IRS Activity: Motor Vehicle Towing Group

NAICS 488410 — Motor Vehicle Towing Exact 1:1 Match

PBA 488490 1 NAICS Mapped

IRS Activity: Other Support Activities for Road Transportation Group

NAICS 488490 — Other Support Activities for Road Transportation Exact 1:1 Match

PBA 488510 1 NAICS Mapped

IRS Activity: Freight Transportation Arrangement Group

NAICS 488510 — Freight Transportation Arrangement Exact 1:1 Match

PBA 488990 2 NAICS Mapped

IRS Activity: Packing and Crating Group

NAICS 488991 — Packing and Crating Rolled-Up Category
NAICS 488999 — All Other Support Activities for Transportation Rolled-Up Category

PBA 492110 1 NAICS Mapped

IRS Activity: Couriers and Express Delivery Services Group

NAICS 492110 — Couriers and Express Delivery Services Exact 1:1 Match

PBA 492210 1 NAICS Mapped

IRS Activity: Local Messengers and Local Delivery Group

NAICS 492210 — Local Messengers and Local Delivery Exact 1:1 Match

PBA 493100 4 NAICS Mapped

IRS Activity: General Warehousing and Storage Group

NAICS 493110 — General Warehousing and Storage Rolled-Up Category
NAICS 493120 — Refrigerated Warehousing and Storage Rolled-Up Category
NAICS 493130 — Farm Product Warehousing and Storage Rolled-Up Category
NAICS 493190 — Other Warehousing and Storage Rolled-Up Category

Sector 51 — Information

13 IRS PBA Codes

PBA 512100 6 NAICS Mapped

IRS Activity: Motion Picture and Video Production Group

NAICS 512110 — Motion Picture and Video Production Rolled-Up Category
NAICS 512120 — Motion Picture and Video Distribution Rolled-Up Category
NAICS 512131 — Motion Picture Theaters (except Drive-Ins) Rolled-Up Category
NAICS 512132 — Drive-In Motion Picture Theaters Rolled-Up Category
NAICS 512191 — Teleproduction and Other Postproduction Services Rolled-Up Category
NAICS 512199 — Other Motion Picture and Video Industries Rolled-Up Category

PBA 512200 4 NAICS Mapped

IRS Activity: Music Publishers Group

NAICS 512230 — Music Publishers Rolled-Up Category
NAICS 512240 — Sound Recording Studios Rolled-Up Category
NAICS 512250 — Record Production and Distribution Rolled-Up Category
NAICS 512290 — Other Sound Recording Industries Rolled-Up Category

PBA 513110 1 NAICS Mapped

IRS Activity: Newspaper Publishers Group

NAICS 513110 — Newspaper Publishers Exact 1:1 Match

PBA 513120 1 NAICS Mapped

IRS Activity: Periodical Publishers Group

NAICS 513120 — Periodical Publishers Exact 1:1 Match

PBA 513130 1 NAICS Mapped

IRS Activity: Book Publishers Group

NAICS 513130 — Book Publishers Exact 1:1 Match

PBA 513140 1 NAICS Mapped

IRS Activity: Directory and Mailing List Publishers Group

NAICS 513140 — Directory and Mailing List Publishers Exact 1:1 Match

PBA 513190 2 NAICS Mapped

IRS Activity: Greeting Card Publishers Group

NAICS 513191 — Greeting Card Publishers Rolled-Up Category
NAICS 513199 — All Other Publishers Rolled-Up Category

PBA 513210 1 NAICS Mapped

IRS Activity: Software Publishers Group

NAICS 513210 — Software Publishers Exact 1:1 Match

PBA 516100 2 NAICS Mapped

IRS Activity: Radio Broadcasting Stations Group

NAICS 516110 — Radio Broadcasting Stations Rolled-Up Category
NAICS 516120 — Television Broadcasting Stations Rolled-Up Category

PBA 516210 1 NAICS Mapped

IRS Activity: Media Streaming Distribution Services, Social Networks, and Other Media Networks and Content Providers Group

NAICS 516210 — Media Streaming Distribution Services, Social Networks, and Other Media Networks and Content Providers Exact 1:1 Match

PBA 517000 6 NAICS Mapped

IRS Activity: Wired Telecommunications Carriers Group

NAICS 517111 — Wired Telecommunications Carriers Rolled-Up Category
NAICS 517112 — Wireless Telecommunications Carriers (except Satellite) Rolled-Up Category
NAICS 517121 — Telecommunications Resellers Rolled-Up Category
NAICS 517122 — Agents for Wireless Telecommunications Services Rolled-Up Category
NAICS 517410 — Satellite Telecommunications Rolled-Up Category
NAICS 517810 — All Other Telecommunications Rolled-Up Category

PBA 518210 1 NAICS Mapped

IRS Activity: Computing Infrastructure Providers, Data Processing, Web Hosting, and Related Services Group

NAICS 518210 — Computing Infrastructure Providers, Data Processing, Web Hosting, and Related Services Exact 1:1 Match

PBA 519200 2 NAICS Mapped

IRS Activity: Libraries and Archives Group

NAICS 519210 — Libraries and Archives Rolled-Up Category
NAICS 519290 — Web Search Portals and All Other Information Services Rolled-Up Category

Sector 52 — Finance and Insurance

21 IRS PBA Codes

PBA 522110 1 NAICS Mapped

IRS Activity: Commercial Banking Group

NAICS 522110 — Commercial Banking Exact 1:1 Match

PBA 522130 1 NAICS Mapped

IRS Activity: Credit Unions Group

NAICS 522130 — Credit Unions Exact 1:1 Match

PBA 522180 1 NAICS Mapped

IRS Activity: Savings Institutions and Other Depository Credit Intermediation Group

NAICS 522180 — Savings Institutions and Other Depository Credit Intermediation Exact 1:1 Match

PBA 522210 1 NAICS Mapped

IRS Activity: Credit Card Issuing Group

NAICS 522210 — Credit Card Issuing Exact 1:1 Match

PBA 522220 1 NAICS Mapped

IRS Activity: Sales Financing Group

NAICS 522220 — Sales Financing Exact 1:1 Match

PBA 522291 1 NAICS Mapped

IRS Activity: Consumer Lending Group

NAICS 522291 — Consumer Lending Exact 1:1 Match

PBA 522292 1 NAICS Mapped

IRS Activity: Real Estate Credit Group

NAICS 522292 — Real Estate Credit Exact 1:1 Match

PBA 522299 1 NAICS Mapped

IRS Activity: International, Secondary Market, and All Other Nondepository Credit Intermediation Group

NAICS 522299 — International, Secondary Market, and All Other Nondepository Credit Intermediation Exact 1:1 Match

PBA 522300 3 NAICS Mapped

IRS Activity: Mortgage and Nonmortgage Loan Brokers Group

NAICS 522310 — Mortgage and Nonmortgage Loan Brokers Rolled-Up Category
NAICS 522320 — Financial Transactions Processing, Reserve, and Clearinghouse Activities Rolled-Up Category
NAICS 522390 — Other Activities Related to Credit Intermediation Rolled-Up Category

PBA 523150 1 NAICS Mapped

IRS Activity: Investment Banking and Securities Intermediation Group

NAICS 523150 — Investment Banking and Securities Intermediation Exact 1:1 Match

PBA 523160 1 NAICS Mapped

IRS Activity: Commodity Contracts Intermediation Group

NAICS 523160 — Commodity Contracts Intermediation Exact 1:1 Match

PBA 523210 1 NAICS Mapped

IRS Activity: Securities and Commodity Exchanges Group

NAICS 523210 — Securities and Commodity Exchanges Exact 1:1 Match

PBA 523900 4 NAICS Mapped

IRS Activity: Miscellaneous Intermediation Group

NAICS 523910 — Miscellaneous Intermediation Rolled-Up Category
NAICS 523940 — Portfolio Management and Investment Advice Rolled-Up Category
NAICS 523991 — Trust, Fiduciary, and Custody Activities Rolled-Up Category
NAICS 523999 — Miscellaneous Financial Investment Activities Rolled-Up Category

PBA 524110 2 NAICS Mapped

IRS Activity: Direct Life Insurance Carriers Group

NAICS 524113 — Direct Life Insurance Carriers Rolled-Up Category
NAICS 524114 — Direct Health and Medical Insurance Carriers Rolled-Up Category

PBA 524120 3 NAICS Mapped

IRS Activity: Direct Property and Casualty Insurance Carriers Group

NAICS 524126 — Direct Property and Casualty Insurance Carriers Rolled-Up Category
NAICS 524127 — Direct Title Insurance Carriers Rolled-Up Category
NAICS 524128 — Other Direct Insurance (except Life, Health, and Medical) Carriers Rolled-Up Category

PBA 524210 1 NAICS Mapped

IRS Activity: Insurance Agencies and Brokerages Group

NAICS 524210 — Insurance Agencies and Brokerages Exact 1:1 Match

PBA 524290 3 NAICS Mapped

IRS Activity: Claims Adjusting Group

NAICS 524291 — Claims Adjusting Rolled-Up Category
NAICS 524292 — Pharmacy Benefit Management and Other Third Party Administration of Insurance and Pension Funds Rolled-Up Category
NAICS 524298 — All Other Insurance Related Activities Rolled-Up Category

PBA 525100 3 NAICS Mapped

IRS Activity: Pension Funds Group

NAICS 525110 — Pension Funds Rolled-Up Category
NAICS 525120 — Health and Welfare Funds Rolled-Up Category
NAICS 525190 — Other Insurance Funds Rolled-Up Category

PBA 525910 1 NAICS Mapped

IRS Activity: Open-End Investment Funds Group

NAICS 525910 — Open-End Investment Funds Exact 1:1 Match

PBA 525920 1 NAICS Mapped

IRS Activity: Trusts, Estates, and Agency Accounts Group

NAICS 525920 — Trusts, Estates, and Agency Accounts Exact 1:1 Match

PBA 525990 1 NAICS Mapped

IRS Activity: Other Financial Vehicles Group

NAICS 525990 — Other Financial Vehicles Exact 1:1 Match

Sector 53 — Real Estate and Rental and Leasing

18 IRS PBA Codes

PBA 531110 1 NAICS Mapped

IRS Activity: Lessors of Residential Buildings and Dwellings Group

NAICS 531110 — Lessors of Residential Buildings and Dwellings Exact 1:1 Match

PBA 531120 1 NAICS Mapped

IRS Activity: Lessors of Nonresidential Buildings (except Miniwarehouses) Group

NAICS 531120 — Lessors of Nonresidential Buildings (except Miniwarehouses) Exact 1:1 Match

PBA 531130 1 NAICS Mapped

IRS Activity: Lessors of Miniwarehouses and Self-Storage Units Group

NAICS 531130 — Lessors of Miniwarehouses and Self-Storage Units Exact 1:1 Match

PBA 531190 1 NAICS Mapped

IRS Activity: Lessors of Other Real Estate Property Group

NAICS 531190 — Lessors of Other Real Estate Property Exact 1:1 Match

PBA 531210 1 NAICS Mapped

IRS Activity: Offices of Real Estate Agents and Brokers Group

NAICS 531210 — Offices of Real Estate Agents and Brokers Exact 1:1 Match

PBA 531310 2 NAICS Mapped

IRS Activity: Residential Property Managers Group

NAICS 531311 — Residential Property Managers Rolled-Up Category
NAICS 531312 — Nonresidential Property Managers Rolled-Up Category

PBA 531320 1 NAICS Mapped

IRS Activity: Offices of Real Estate Appraisers Group

NAICS 531320 — Offices of Real Estate Appraisers Exact 1:1 Match

PBA 531390 1 NAICS Mapped

IRS Activity: Other Activities Related to Real Estate Group

NAICS 531390 — Other Activities Related to Real Estate Exact 1:1 Match

PBA 532100 3 NAICS Mapped

IRS Activity: Passenger Car Rental Group

NAICS 532111 — Passenger Car Rental Rolled-Up Category
NAICS 532112 — Passenger Car Leasing Rolled-Up Category
NAICS 532120 — Truck, Utility Trailer, and RV (Recreational Vehicle) Rental and Leasing Rolled-Up Category

PBA 532210 1 NAICS Mapped

IRS Activity: Consumer Electronics and Appliances Rental Group

NAICS 532210 — Consumer Electronics and Appliances Rental Exact 1:1 Match

PBA 532281 1 NAICS Mapped

IRS Activity: Formal Wear and Costume Rental Group

NAICS 532281 — Formal Wear and Costume Rental Exact 1:1 Match

PBA 532282 1 NAICS Mapped

IRS Activity: Video Tape and Disc Rental Group

NAICS 532282 — Video Tape and Disc Rental Exact 1:1 Match

PBA 532283 1 NAICS Mapped

IRS Activity: Home Health Equipment Rental Group

NAICS 532283 — Home Health Equipment Rental Exact 1:1 Match

PBA 532284 1 NAICS Mapped

IRS Activity: Recreational Goods Rental Group

NAICS 532284 — Recreational Goods Rental Exact 1:1 Match

PBA 532289 1 NAICS Mapped

IRS Activity: All Other Consumer Goods Rental Group

NAICS 532289 — All Other Consumer Goods Rental Exact 1:1 Match

PBA 532310 1 NAICS Mapped

IRS Activity: General Rental Centers Group

NAICS 532310 — General Rental Centers Exact 1:1 Match

PBA 532400 4 NAICS Mapped

IRS Activity: Commercial Air, Rail, and Water Transportation Equipment Rental and Leasing Group

NAICS 532411 — Commercial Air, Rail, and Water Transportation Equipment Rental and Leasing Rolled-Up Category
NAICS 532412 — Construction, Mining, and Forestry Machinery and Equipment Rental and Leasing Rolled-Up Category
NAICS 532420 — Office Machinery and Equipment Rental and Leasing Rolled-Up Category
NAICS 532490 — Other Commercial and Industrial Machinery and Equipment Rental and Leasing Rolled-Up Category

PBA 533110 1 NAICS Mapped

IRS Activity: Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) Group

NAICS 533110 — Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) Exact 1:1 Match

Sector 54 — Professional, Scientific, and Technical Services

27 IRS PBA Codes

PBA 541110 1 NAICS Mapped

IRS Activity: Offices of Lawyers Group

NAICS 541110 — Offices of Lawyers Exact 1:1 Match

PBA 541190 2 NAICS Mapped

IRS Activity: Title Abstract and Settlement Offices Group

NAICS 541191 — Title Abstract and Settlement Offices Rolled-Up Category
NAICS 541199 — All Other Legal Services Rolled-Up Category

PBA 541211 1 NAICS Mapped

IRS Activity: Offices of Certified Public Accountants Group

NAICS 541211 — Offices of Certified Public Accountants Exact 1:1 Match

PBA 541213 1 NAICS Mapped

IRS Activity: Tax Preparation Services Group

NAICS 541213 — Tax Preparation Services Exact 1:1 Match

PBA 541214 1 NAICS Mapped

IRS Activity: Payroll Services Group

NAICS 541214 — Payroll Services Exact 1:1 Match

PBA 541219 1 NAICS Mapped

IRS Activity: Other Accounting Services Group

NAICS 541219 — Other Accounting Services Exact 1:1 Match

PBA 541310 1 NAICS Mapped

IRS Activity: Architectural Services Group

NAICS 541310 — Architectural Services Exact 1:1 Match

PBA 541320 1 NAICS Mapped

IRS Activity: Landscape Architectural Services Group

NAICS 541320 — Landscape Architectural Services Exact 1:1 Match

PBA 541330 1 NAICS Mapped

IRS Activity: Engineering Services Group

NAICS 541330 — Engineering Services Exact 1:1 Match

PBA 541340 1 NAICS Mapped

IRS Activity: Drafting Services Group

NAICS 541340 — Drafting Services Exact 1:1 Match

PBA 541350 1 NAICS Mapped

IRS Activity: Building Inspection Services Group

NAICS 541350 — Building Inspection Services Exact 1:1 Match

PBA 541360 1 NAICS Mapped

IRS Activity: Geophysical Surveying and Mapping Services Group

NAICS 541360 — Geophysical Surveying and Mapping Services Exact 1:1 Match

PBA 541370 1 NAICS Mapped

IRS Activity: Surveying and Mapping (except Geophysical) Services Group

NAICS 541370 — Surveying and Mapping (except Geophysical) Services Exact 1:1 Match

PBA 541380 1 NAICS Mapped

IRS Activity: Testing Laboratories and Services Group

NAICS 541380 — Testing Laboratories and Services Exact 1:1 Match

PBA 541400 4 NAICS Mapped

IRS Activity: Interior Design Services Group

NAICS 541410 — Interior Design Services Rolled-Up Category
NAICS 541420 — Industrial Design Services Rolled-Up Category
NAICS 541430 — Graphic Design Services Rolled-Up Category
NAICS 541490 — Other Specialized Design Services Rolled-Up Category

PBA 541511 1 NAICS Mapped

IRS Activity: Custom Computer Programming Services Group

NAICS 541511 — Custom Computer Programming Services Exact 1:1 Match

PBA 541512 1 NAICS Mapped

IRS Activity: Computer Systems Design Services Group

NAICS 541512 — Computer Systems Design Services Exact 1:1 Match

PBA 541513 1 NAICS Mapped

IRS Activity: Computer Facilities Management Services Group

NAICS 541513 — Computer Facilities Management Services Exact 1:1 Match

PBA 541519 1 NAICS Mapped

IRS Activity: Other Computer Related Services Group

NAICS 541519 — Other Computer Related Services Exact 1:1 Match

PBA 541600 7 NAICS Mapped

IRS Activity: Administrative Management and General Management Consulting Services Group

NAICS 541611 — Administrative Management and General Management Consulting Services Rolled-Up Category
NAICS 541612 — Human Resources Consulting Services Rolled-Up Category
NAICS 541613 — Marketing Consulting Services Rolled-Up Category
NAICS 541614 — Process, Physical Distribution, and Logistics Consulting Services Rolled-Up Category
NAICS 541618 — Other Management Consulting Services Rolled-Up Category
NAICS 541620 — Environmental Consulting Services Rolled-Up Category
NAICS 541690 — Other Scientific and Technical Consulting Services Rolled-Up Category

PBA 541700 4 NAICS Mapped

IRS Activity: Research and Development in Nanotechnology Group

NAICS 541713 — Research and Development in Nanotechnology Rolled-Up Category
NAICS 541714 — Research and Development in Biotechnology (except Nanobiotechnology) Rolled-Up Category
NAICS 541715 — Research and Development in the Physical, Engineering, and Life Sciences (except Nanotechnology and Biotechnology) Rolled-Up Category
NAICS 541720 — Research and Development in the Social Sciences and Humanities Rolled-Up Category

PBA 541800 8 NAICS Mapped

IRS Activity: Advertising Agencies Group

NAICS 541810 — Advertising Agencies Rolled-Up Category
NAICS 541820 — Public Relations Agencies Rolled-Up Category
NAICS 541830 — Media Buying Agencies Rolled-Up Category
NAICS 541840 — Media Representatives Rolled-Up Category
NAICS 541850 — Indoor and Outdoor Display Advertising Rolled-Up Category
NAICS 541860 — Direct Mail Advertising Rolled-Up Category
NAICS 541870 — Advertising Material Distribution Services Rolled-Up Category
NAICS 541890 — Other Services Related to Advertising Rolled-Up Category

PBA 541910 1 NAICS Mapped

IRS Activity: Marketing Research and Public Opinion Polling Group

NAICS 541910 — Marketing Research and Public Opinion Polling Exact 1:1 Match

PBA 541920 2 NAICS Mapped

IRS Activity: Photography Studios, Portrait Group

NAICS 541921 — Photography Studios, Portrait Rolled-Up Category
NAICS 541922 — Commercial Photography Rolled-Up Category

PBA 541930 1 NAICS Mapped

IRS Activity: Translation and Interpretation Services Group

NAICS 541930 — Translation and Interpretation Services Exact 1:1 Match

PBA 541940 1 NAICS Mapped

IRS Activity: Veterinary Services Group

NAICS 541940 — Veterinary Services Exact 1:1 Match

PBA 541990 1 NAICS Mapped

IRS Activity: All Other Professional, Scientific, and Technical Services Group

NAICS 541990 — All Other Professional, Scientific, and Technical Services Exact 1:1 Match

Sector 55 — Management of Companies and Enterprises

2 IRS PBA Codes

PBA 551111 1 NAICS Mapped

IRS Activity: Offices of Bank Holding Companies Group

NAICS 551111 — Offices of Bank Holding Companies Exact 1:1 Match

PBA 551112 1 NAICS Mapped

IRS Activity: Offices of Other Holding Companies Group

NAICS 551112 — Offices of Other Holding Companies Exact 1:1 Match

Sector 56 — Administrative and Support and Waste Management and Remediation Services

18 IRS PBA Codes

PBA 561110 1 NAICS Mapped

IRS Activity: Office Administrative Services Group

NAICS 561110 — Office Administrative Services Exact 1:1 Match

PBA 561210 1 NAICS Mapped

IRS Activity: Facilities Support Services Group

NAICS 561210 — Facilities Support Services Exact 1:1 Match

PBA 561300 4 NAICS Mapped

IRS Activity: Employment Placement Agencies Group

NAICS 561311 — Employment Placement Agencies Rolled-Up Category
NAICS 561312 — Executive Search Services Rolled-Up Category
NAICS 561320 — Temporary Help Services Rolled-Up Category
NAICS 561330 — Professional Employer Organizations Rolled-Up Category

PBA 561410 1 NAICS Mapped

IRS Activity: Document Preparation Services Group

NAICS 561410 — Document Preparation Services Exact 1:1 Match

PBA 561420 2 NAICS Mapped

IRS Activity: Telephone Answering Services Group

NAICS 561421 — Telephone Answering Services Rolled-Up Category
NAICS 561422 — Telemarketing Bureaus and Other Contact Centers Rolled-Up Category

PBA 561430 2 NAICS Mapped

IRS Activity: Private Mail Centers Group

NAICS 561431 — Private Mail Centers Rolled-Up Category
NAICS 561439 — Other Business Service Centers (including Copy Shops) Rolled-Up Category

PBA 561440 1 NAICS Mapped

IRS Activity: Collection Agencies Group

NAICS 561440 — Collection Agencies Exact 1:1 Match

PBA 561450 1 NAICS Mapped

IRS Activity: Credit Bureaus Group

NAICS 561450 — Credit Bureaus Exact 1:1 Match

PBA 561490 3 NAICS Mapped

IRS Activity: Repossession Services Group

NAICS 561491 — Repossession Services Rolled-Up Category
NAICS 561492 — Court Reporting and Stenotype Services Rolled-Up Category
NAICS 561499 — All Other Business Support Services Rolled-Up Category

PBA 561500 4 NAICS Mapped

IRS Activity: Travel Agencies Group

NAICS 561510 — Travel Agencies Rolled-Up Category
NAICS 561520 — Tour Operators Rolled-Up Category
NAICS 561591 — Convention and Visitors Bureaus Rolled-Up Category
NAICS 561599 — All Other Travel Arrangement and Reservation Services Rolled-Up Category

PBA 561600 5 NAICS Mapped

IRS Activity: Investigation and Personal Background Check Services Group

NAICS 561611 — Investigation and Personal Background Check Services Rolled-Up Category
NAICS 561612 — Security Guards and Patrol Services Rolled-Up Category
NAICS 561613 — Armored Car Services Rolled-Up Category
NAICS 561621 — Security Systems Services (except Locksmiths) Rolled-Up Category
NAICS 561622 — Locksmiths Rolled-Up Category

PBA 561710 1 NAICS Mapped

IRS Activity: Exterminating and Pest Control Services Group

NAICS 561710 — Exterminating and Pest Control Services Exact 1:1 Match

PBA 561720 1 NAICS Mapped

IRS Activity: Janitorial Services Group

NAICS 561720 — Janitorial Services Exact 1:1 Match

PBA 561730 1 NAICS Mapped

IRS Activity: Landscaping Services Group

NAICS 561730 — Landscaping Services Exact 1:1 Match

PBA 561740 1 NAICS Mapped

IRS Activity: Carpet and Upholstery Cleaning Services Group

NAICS 561740 — Carpet and Upholstery Cleaning Services Exact 1:1 Match

PBA 561790 1 NAICS Mapped

IRS Activity: Other Services to Buildings and Dwellings Group

NAICS 561790 — Other Services to Buildings and Dwellings Exact 1:1 Match

PBA 561900 3 NAICS Mapped

IRS Activity: Packaging and Labeling Services Group

NAICS 561910 — Packaging and Labeling Services Rolled-Up Category
NAICS 561920 — Convention and Trade Show Organizers Rolled-Up Category
NAICS 561990 — All Other Support Services Rolled-Up Category

PBA 562000 11 NAICS Mapped

IRS Activity: Solid Waste Collection Group

NAICS 562111 — Solid Waste Collection Rolled-Up Category
NAICS 562112 — Hazardous Waste Collection Rolled-Up Category
NAICS 562119 — Other Waste Collection Rolled-Up Category
NAICS 562211 — Hazardous Waste Treatment and Disposal Rolled-Up Category
NAICS 562212 — Solid Waste Landfill Rolled-Up Category
NAICS 562213 — Solid Waste Combustors and Incinerators Rolled-Up Category
NAICS 562219 — Other Nonhazardous Waste Treatment and Disposal Rolled-Up Category
NAICS 562910 — Remediation Services Rolled-Up Category
NAICS 562920 — Materials Recovery Facilities Rolled-Up Category
NAICS 562991 — Septic Tank and Related Services Rolled-Up Category
NAICS 562998 — All Other Miscellaneous Waste Management Services Rolled-Up Category

Sector 61 — Educational Services

1 IRS PBA Codes

PBA 611000 17 NAICS Mapped

IRS Activity: Elementary and Secondary Schools Group

NAICS 611110 — Elementary and Secondary Schools Rolled-Up Category
NAICS 611210 — Junior Colleges Rolled-Up Category
NAICS 611310 — Colleges, Universities, and Professional Schools Rolled-Up Category
NAICS 611410 — Business and Secretarial Schools Rolled-Up Category
NAICS 611420 — Computer Training Rolled-Up Category
NAICS 611430 — Professional and Management Development Training Rolled-Up Category
NAICS 611511 — Cosmetology and Barber Schools Rolled-Up Category
NAICS 611512 — Flight Training Rolled-Up Category
NAICS 611513 — Apprenticeship Training Rolled-Up Category
NAICS 611519 — Other Technical and Trade Schools Rolled-Up Category
NAICS 611610 — Fine Arts Schools Rolled-Up Category
NAICS 611620 — Sports and Recreation Instruction Rolled-Up Category
NAICS 611630 — Language Schools Rolled-Up Category
NAICS 611691 — Exam Preparation and Tutoring Rolled-Up Category
NAICS 611692 — Automobile Driving Schools Rolled-Up Category
NAICS 611699 — All Other Miscellaneous Schools and Instruction Rolled-Up Category
NAICS 611710 — Educational Support Services Rolled-Up Category

Sector 62 — Health Care and Social Assistance

24 IRS PBA Codes

PBA 621111 1 NAICS Mapped

IRS Activity: Offices of Physicians (except Mental Health Specialists) Group

NAICS 621111 — Offices of Physicians (except Mental Health Specialists) Exact 1:1 Match

PBA 621112 1 NAICS Mapped

IRS Activity: Offices of Physicians, Mental Health Specialists Group

NAICS 621112 — Offices of Physicians, Mental Health Specialists Exact 1:1 Match

PBA 621210 1 NAICS Mapped

IRS Activity: Offices of Dentists Group

NAICS 621210 — Offices of Dentists Exact 1:1 Match

PBA 621310 1 NAICS Mapped

IRS Activity: Offices of Chiropractors Group

NAICS 621310 — Offices of Chiropractors Exact 1:1 Match

PBA 621320 1 NAICS Mapped

IRS Activity: Offices of Optometrists Group

NAICS 621320 — Offices of Optometrists Exact 1:1 Match

PBA 621330 1 NAICS Mapped

IRS Activity: Offices of Mental Health Practitioners (except Physicians) Group

NAICS 621330 — Offices of Mental Health Practitioners (except Physicians) Exact 1:1 Match

PBA 621340 1 NAICS Mapped

IRS Activity: Offices of Physical, Occupational and Speech Therapists, and Audiologists Group

NAICS 621340 — Offices of Physical, Occupational and Speech Therapists, and Audiologists Exact 1:1 Match

PBA 621391 1 NAICS Mapped

IRS Activity: Offices of Podiatrists Group

NAICS 621391 — Offices of Podiatrists Exact 1:1 Match

PBA 621399 1 NAICS Mapped

IRS Activity: Offices of All Other Miscellaneous Health Practitioners Group

NAICS 621399 — Offices of All Other Miscellaneous Health Practitioners Exact 1:1 Match

PBA 621410 1 NAICS Mapped

IRS Activity: Family Planning Centers Group

NAICS 621410 — Family Planning Centers Exact 1:1 Match

PBA 621420 1 NAICS Mapped

IRS Activity: Outpatient Mental Health and Substance Abuse Centers Group

NAICS 621420 — Outpatient Mental Health and Substance Abuse Centers Exact 1:1 Match

PBA 621491 1 NAICS Mapped

IRS Activity: HMO Medical Centers Group

NAICS 621491 — HMO Medical Centers Exact 1:1 Match

PBA 621492 1 NAICS Mapped

IRS Activity: Kidney Dialysis Centers Group

NAICS 621492 — Kidney Dialysis Centers Exact 1:1 Match

PBA 621493 1 NAICS Mapped

IRS Activity: Freestanding Ambulatory Surgical and Emergency Centers Group

NAICS 621493 — Freestanding Ambulatory Surgical and Emergency Centers Exact 1:1 Match

PBA 621498 1 NAICS Mapped

IRS Activity: All Other Outpatient Care Centers Group

NAICS 621498 — All Other Outpatient Care Centers Exact 1:1 Match

PBA 621510 2 NAICS Mapped

IRS Activity: Medical Laboratories Group

NAICS 621511 — Medical Laboratories Rolled-Up Category
NAICS 621512 — Diagnostic Imaging Centers Rolled-Up Category

PBA 621610 1 NAICS Mapped

IRS Activity: Home Health Care Services Group

NAICS 621610 — Home Health Care Services Exact 1:1 Match

PBA 621900 3 NAICS Mapped

IRS Activity: Ambulance Services Group

NAICS 621910 — Ambulance Services Rolled-Up Category
NAICS 621991 — Blood and Organ Banks Rolled-Up Category
NAICS 621999 — All Other Miscellaneous Ambulatory Health Care Services Rolled-Up Category

PBA 622000 3 NAICS Mapped

IRS Activity: General Medical and Surgical Hospitals Group

NAICS 622110 — General Medical and Surgical Hospitals Rolled-Up Category
NAICS 622210 — Psychiatric and Substance Abuse Hospitals Rolled-Up Category
NAICS 622310 — Specialty (except Psychiatric and Substance Abuse) Hospitals Rolled-Up Category

PBA 623000 6 NAICS Mapped

IRS Activity: Nursing Care Facilities (Skilled Nursing Facilities) Group

NAICS 623110 — Nursing Care Facilities (Skilled Nursing Facilities) Rolled-Up Category
NAICS 623210 — Residential Intellectual and Developmental Disability Facilities Rolled-Up Category
NAICS 623220 — Residential Mental Health and Substance Abuse Facilities Rolled-Up Category
NAICS 623311 — Continuing Care Retirement Communities Rolled-Up Category
NAICS 623312 — Assisted Living Facilities for the Elderly Rolled-Up Category
NAICS 623990 — Other Residential Care Facilities Rolled-Up Category

PBA 624100 3 NAICS Mapped

IRS Activity: Child and Youth Services Group

NAICS 624110 — Child and Youth Services Rolled-Up Category
NAICS 624120 — Services for the Elderly and Persons with Disabilities Rolled-Up Category
NAICS 624190 — Other Individual and Family Services Rolled-Up Category

PBA 624200 4 NAICS Mapped

IRS Activity: Community Food Services Group

NAICS 624210 — Community Food Services Rolled-Up Category
NAICS 624221 — Temporary Shelters Rolled-Up Category
NAICS 624229 — Other Community Housing Services Rolled-Up Category
NAICS 624230 — Emergency and Other Relief Services Rolled-Up Category

PBA 624310 1 NAICS Mapped

IRS Activity: Vocational Rehabilitation Services Group

NAICS 624310 — Vocational Rehabilitation Services Exact 1:1 Match

PBA 624410 1 NAICS Mapped

IRS Activity: Child Care Services Group

NAICS 624410 — Child Care Services Exact 1:1 Match

Sector 71 — Arts, Entertainment, and Recreation

9 IRS PBA Codes

PBA 711100 4 NAICS Mapped

IRS Activity: Theater Companies and Dinner Theaters Group

NAICS 711110 — Theater Companies and Dinner Theaters Rolled-Up Category
NAICS 711120 — Dance Companies Rolled-Up Category
NAICS 711130 — Musical Groups and Artists Rolled-Up Category
NAICS 711190 — Other Performing Arts Companies Rolled-Up Category

PBA 711210 3 NAICS Mapped

IRS Activity: Sports Teams and Clubs Group

NAICS 711211 — Sports Teams and Clubs Rolled-Up Category
NAICS 711212 — Racetracks Rolled-Up Category
NAICS 711219 — Other Spectator Sports Rolled-Up Category

PBA 711300 2 NAICS Mapped

IRS Activity: Promoters of Performing Arts, Sports, and Similar Events with Facilities Group

NAICS 711310 — Promoters of Performing Arts, Sports, and Similar Events with Facilities Rolled-Up Category
NAICS 711320 — Promoters of Performing Arts, Sports, and Similar Events without Facilities Rolled-Up Category

PBA 711410 1 NAICS Mapped

IRS Activity: Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures Group

NAICS 711410 — Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures Exact 1:1 Match

PBA 711510 1 NAICS Mapped

IRS Activity: Independent Artists, Writers, and Performers Group

NAICS 711510 — Independent Artists, Writers, and Performers Exact 1:1 Match

PBA 712100 4 NAICS Mapped

IRS Activity: Museums Group

NAICS 712110 — Museums Rolled-Up Category
NAICS 712120 — Historical Sites Rolled-Up Category
NAICS 712130 — Zoos and Botanical Gardens Rolled-Up Category
NAICS 712190 — Nature Parks and Other Similar Institutions Rolled-Up Category

PBA 713100 2 NAICS Mapped

IRS Activity: Amusement and Theme Parks Group

NAICS 713110 — Amusement and Theme Parks Rolled-Up Category
NAICS 713120 — Amusement Arcades Rolled-Up Category

PBA 713200 2 NAICS Mapped

IRS Activity: Casinos (except Casino Hotels) Group

NAICS 713210 — Casinos (except Casino Hotels) Rolled-Up Category
NAICS 713290 — Other Gambling Industries Rolled-Up Category

PBA 713900 6 NAICS Mapped

IRS Activity: Golf Courses and Country Clubs Group

NAICS 713910 — Golf Courses and Country Clubs Rolled-Up Category
NAICS 713920 — Skiing Facilities Rolled-Up Category
NAICS 713930 — Marinas Rolled-Up Category
NAICS 713940 — Fitness and Recreational Sports Centers Rolled-Up Category
NAICS 713950 — Bowling Centers Rolled-Up Category
NAICS 713990 — All Other Amusement and Recreation Industries Rolled-Up Category

Sector 72 — Accommodation and Food Services

12 IRS PBA Codes

PBA 721110 1 NAICS Mapped

IRS Activity: Hotels (except Casino Hotels) and Motels Group

NAICS 721110 — Hotels (except Casino Hotels) and Motels Exact 1:1 Match

PBA 721120 1 NAICS Mapped

IRS Activity: Casino Hotels Group

NAICS 721120 — Casino Hotels Exact 1:1 Match

PBA 721191 1 NAICS Mapped

IRS Activity: Bed-and-Breakfast Inns Group

NAICS 721191 — Bed-and-Breakfast Inns Exact 1:1 Match

PBA 721199 1 NAICS Mapped

IRS Activity: All Other Traveler Accommodation Group

NAICS 721199 — All Other Traveler Accommodation Exact 1:1 Match

PBA 721210 2 NAICS Mapped

IRS Activity: RV (Recreational Vehicle) Parks and Campgrounds Group

NAICS 721211 — RV (Recreational Vehicle) Parks and Campgrounds Rolled-Up Category
NAICS 721214 — Recreational and Vacation Camps (except Campgrounds) Rolled-Up Category

PBA 721310 1 NAICS Mapped

IRS Activity: Rooming and Boarding Houses, Dormitories, and Workers' Camps Group

NAICS 721310 — Rooming and Boarding Houses, Dormitories, and Workers' Camps Exact 1:1 Match

PBA 722300 3 NAICS Mapped

IRS Activity: Food Service Contractors Group

NAICS 722310 — Food Service Contractors Rolled-Up Category
NAICS 722320 — Caterers Rolled-Up Category
NAICS 722330 — Mobile Food Services Rolled-Up Category

PBA 722410 1 NAICS Mapped

IRS Activity: Drinking Places (Alcoholic Beverages) Group

NAICS 722410 — Drinking Places (Alcoholic Beverages) Exact 1:1 Match

PBA 722511 1 NAICS Mapped

IRS Activity: Full-Service Restaurants Group

NAICS 722511 — Full-Service Restaurants Exact 1:1 Match

PBA 722513 1 NAICS Mapped

IRS Activity: Limited-Service Restaurants Group

NAICS 722513 — Limited-Service Restaurants Exact 1:1 Match

PBA 722514 1 NAICS Mapped

IRS Activity: Cafeterias, Grill Buffets, and Buffets Group

NAICS 722514 — Cafeterias, Grill Buffets, and Buffets Exact 1:1 Match

PBA 722515 1 NAICS Mapped

IRS Activity: Snack and Nonalcoholic Beverage Bars Group

NAICS 722515 — Snack and Nonalcoholic Beverage Bars Exact 1:1 Match

Sector 81 — Other Services (except Public Administration)

23 IRS PBA Codes

PBA 811110 2 NAICS Mapped

IRS Activity: General Automotive Repair Group

NAICS 811111 — General Automotive Repair Rolled-Up Category
NAICS 811114 — Specialized Automotive Repair Rolled-Up Category

PBA 811120 2 NAICS Mapped

IRS Activity: Automotive Body, Paint, and Interior Repair and Maintenance Group

NAICS 811121 — Automotive Body, Paint, and Interior Repair and Maintenance Rolled-Up Category
NAICS 811122 — Automotive Glass Replacement Shops Rolled-Up Category

PBA 811190 3 NAICS Mapped

IRS Activity: Automotive Oil Change and Lubrication Shops Group

NAICS 811191 — Automotive Oil Change and Lubrication Shops Rolled-Up Category
NAICS 811192 — Car Washes Rolled-Up Category
NAICS 811198 — All Other Automotive Repair and Maintenance Rolled-Up Category

PBA 811210 1 NAICS Mapped

IRS Activity: Electronic and Precision Equipment Repair and Maintenance Group

NAICS 811210 — Electronic and Precision Equipment Repair and Maintenance Exact 1:1 Match

PBA 811310 1 NAICS Mapped

IRS Activity: Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance Group

NAICS 811310 — Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance Exact 1:1 Match

PBA 811410 2 NAICS Mapped

IRS Activity: Home and Garden Equipment Repair and Maintenance Group

NAICS 811411 — Home and Garden Equipment Repair and Maintenance Rolled-Up Category
NAICS 811412 — Appliance Repair and Maintenance Rolled-Up Category

PBA 811420 1 NAICS Mapped

IRS Activity: Reupholstery and Furniture Repair Group

NAICS 811420 — Reupholstery and Furniture Repair Exact 1:1 Match

PBA 811430 1 NAICS Mapped

IRS Activity: Footwear and Leather Goods Repair Group

NAICS 811430 — Footwear and Leather Goods Repair Exact 1:1 Match

PBA 811490 1 NAICS Mapped

IRS Activity: Other Personal and Household Goods Repair and Maintenance Group

NAICS 811490 — Other Personal and Household Goods Repair and Maintenance Exact 1:1 Match

PBA 812111 1 NAICS Mapped

IRS Activity: Barber Shops Group

NAICS 812111 — Barber Shops Exact 1:1 Match

PBA 812112 1 NAICS Mapped

IRS Activity: Beauty Salons Group

NAICS 812112 — Beauty Salons Exact 1:1 Match

PBA 812113 1 NAICS Mapped

IRS Activity: Nail Salons Group

NAICS 812113 — Nail Salons Exact 1:1 Match

PBA 812190 2 NAICS Mapped

IRS Activity: Diet and Weight Reducing Centers Group

NAICS 812191 — Diet and Weight Reducing Centers Rolled-Up Category
NAICS 812199 — Other Personal Care Services Rolled-Up Category

PBA 812210 1 NAICS Mapped

IRS Activity: Funeral Homes and Funeral Services Group

NAICS 812210 — Funeral Homes and Funeral Services Exact 1:1 Match

PBA 812220 1 NAICS Mapped

IRS Activity: Cemeteries and Crematories Group

NAICS 812220 — Cemeteries and Crematories Exact 1:1 Match

PBA 812310 1 NAICS Mapped

IRS Activity: Coin-Operated Laundries and Drycleaners Group

NAICS 812310 — Coin-Operated Laundries and Drycleaners Exact 1:1 Match

PBA 812320 1 NAICS Mapped

IRS Activity: Drycleaning and Laundry Services (except Coin-Operated) Group

NAICS 812320 — Drycleaning and Laundry Services (except Coin-Operated) Exact 1:1 Match

PBA 812330 2 NAICS Mapped

IRS Activity: Linen Supply Group

NAICS 812331 — Linen Supply Rolled-Up Category
NAICS 812332 — Industrial Launderers Rolled-Up Category

PBA 812910 1 NAICS Mapped

IRS Activity: Pet Care (except Veterinary) Services Group

NAICS 812910 — Pet Care (except Veterinary) Services Exact 1:1 Match

PBA 812920 2 NAICS Mapped

IRS Activity: Photofinishing Laboratories (except One-Hour) Group

NAICS 812921 — Photofinishing Laboratories (except One-Hour) Rolled-Up Category
NAICS 812922 — One-Hour Photofinishing Rolled-Up Category

PBA 812930 1 NAICS Mapped

IRS Activity: Parking Lots and Garages Group

NAICS 812930 — Parking Lots and Garages Exact 1:1 Match

PBA 812990 1 NAICS Mapped

IRS Activity: All Other Personal Services Group

NAICS 812990 — All Other Personal Services Exact 1:1 Match

PBA 813000 13 NAICS Mapped

IRS Activity: Religious Organizations Group

NAICS 813110 — Religious Organizations Rolled-Up Category
NAICS 813211 — Grantmaking Foundations Rolled-Up Category
NAICS 813212 — Voluntary Health Organizations Rolled-Up Category
NAICS 813219 — Other Grantmaking and Giving Services Rolled-Up Category
NAICS 813311 — Human Rights Organizations Rolled-Up Category
NAICS 813312 — Environment, Conservation and Wildlife Organizations Rolled-Up Category
NAICS 813319 — Other Social Advocacy Organizations Rolled-Up Category
NAICS 813410 — Civic and Social Organizations Rolled-Up Category
NAICS 813910 — Business Associations Rolled-Up Category
NAICS 813920 — Professional Organizations Rolled-Up Category
NAICS 813930 — Labor Unions and Similar Labor Organizations Rolled-Up Category
NAICS 813940 — Political Organizations Rolled-Up Category
NAICS 813990 — Other Similar Organizations (except Business, Professional, Labor, and Political Organizations) Rolled-Up Category

Understanding IRS Schedule C Business Activity Codes

IRS Form 1040 Schedule C Box B

Sole proprietors and single-member LLCs must declare a 6-digit Principal Business Activity code in Box B of Schedule C. This code establishes your business sector for IRS statistical modeling. Learn more about SBA Size Standards and Tax Filing Alignments.

Exact 1:1 vs. Rolled-Up Mappings

Out of 1,012 Census NAICS codes, 222 match an IRS PBA code exactly 1:1. The remaining 754 specialized NAICS codes roll up into broader PBA group codes ending in '00'. Explore specific industry codes like NAICS 541511 (Custom Computer Programming) or NAICS 236220 (Commercial Construction).

Multi-Revenue Business Rules

If your business operates across multiple trades, select the PBA code that represents the highest percentage of your total gross receipts. Use our Smart Code Finder or browse Reverse Industry Classifications to verify secondary activities.

Related Classification & Compliance Resources

→ 2022 NAICS Directory → Smart Business Code Finder → SIC to NAICS Crosswalk Tool → Format & Checksum Validators → Compliance Guides Hub → Sector 54 Professional Services → NAICS 722511 Restaurants → NAICS 484110 Trucking → NAICS 541611 Consulting → Legal Entity Identifier (LEI)

Frequently Asked Questions (IRS Schedule C & PBA Codes)

What is an IRS Principal Business Activity (PBA) code? ▼

An IRS Principal Business Activity (PBA) code is a six-digit classification number derived from the official U.S. Census NAICS taxonomy that businesses must report on federal tax returns. It categorizes a business's primary trade or service to enable the IRS to analyze economic trends and conduct statistical audit comparisons across industry sectors.

Where do I enter the PBA code on IRS Form 1040 Schedule C? ▼

Sole proprietors and single-member LLCs enter their six-digit Principal Business Activity code in Box B of IRS Form 1040 Schedule C, located at the top of the form directly beneath the business name and address fields.

What is the difference between an IRS PBA code and a Census NAICS code? ▼

While IRS PBA codes are based directly on the 6-digit NAICS framework, the IRS simplifies the taxonomy by consolidating specialized NAICS sub-industries into broader category codes (often ending in '00'). As a result, 1,012 Census NAICS 2022 industries collapse into 403 distinct IRS PBA codes.

Why does the IRS use 'rolled-up' PBA codes instead of exact 6-digit NAICS codes? ▼

The IRS uses rolled-up PBA codes to group related commercial activities into broader administrative buckets. For example, custom computer programming (NAICS 541511), systems design (NAICS 541512), and facilities management (NAICS 541513) are all reported under rolled-up IRS PBA code 541510.

How do I select the correct Schedule C code if my business has multiple revenue streams? ▼

According to IRS Schedule C instructions, if your business generates revenue from more than one commercial activity, you must report the PBA code corresponding to the principal business activity that accounts for the highest percentage of your total gross receipts or gross sales.

What happens if my exact 6-digit NAICS code is not listed in the IRS Schedule C instructions? ▼

If your exact 6-digit NAICS code is not listed as a 1:1 PBA code, you must locate the broader rolled-up PBA code that encompasses your industry group. Using our reference index above, searching your exact 6-digit NAICS code will instantly reveal its corresponding official IRS PBA code.

Can reporting an incorrect Schedule C business activity code trigger an IRS audit? ▼

Yes. Misclassifying your principal business activity code can misalign your return with IRS National Research Program statistical audit parameters. If your reported deductions or income ratios diverge significantly from the statistical norm for your declared PBA code, it may increase automated return scoring for audit examination.

Do LLCs, S-Corporations, and C-Corporations use the same PBA codes as Schedule C filers? ▼

Yes. The IRS uses the exact same list of Principal Business Activity codes across all business entity types. Single-member LLCs report on Schedule C (Form 1040 Box B), partnerships and multi-member LLCs report on Form 1065 (Box K), C-Corporations report on Form 1120 (Schedule K Line 2a), and S-Corporations report on Form 1120-S (Box B).

How often does the IRS update the Principal Business Activity code list? ▼

The IRS updates its Principal Business Activity code list periodically to align with the five-year revision cycle of the U.S. Census Bureau NAICS manual. The current PBA structure incorporates the 2022 NAICS revisions for modern digital, technical, and service industries.

Official Citations & Data Sources

Internal Revenue Service (IRS): Instructions for Schedule C (Form 1040) — Principal Business Activity Codes. Sourced for official 6-digit PBA classification codes.
U.S. Census Bureau: North American Industry Classification System (NAICS) 2022 Manual. Sourced for standard 6-digit industry titles and sector hierarchy.
Internal Revenue Service (IRS): Instructions for Form 1120 / Form 1065 Principal Business Activity Codes. Sourced for corporate and partnership business tax reporting alignment.

Reference Registry Disclaimer

This directory is provided strictly for educational reference and classification lookup purposes. EntityCodes.org is an independent registry database and does not provide legal, tax, or accounting advice. Always consult official IRS Form 1040 Schedule C instructions or a certified public accountant (CPA) when preparing tax filings.