Instructions for Form 5713

(Rev. September 2018)

International Boycott Report

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue 

Code unless otherwise noted.

Future Developments

For the latest information about 

developments related to Form 5713 and 

its instructions, such as legislation 

enacted after they were published, go to 

IRS.gov/Form5713.

What’s New

Expansion of categories of income. 

Per Public Law 115–97, beginning after 

December 31, 2018, line 6a may include 

two new categories of income. In addition, 

the instruction clarifies that filers must 

include the credit for taxes on section 

901(j) category income, if applicable, on 

line 6a. For more information see 

instructions for line 6a.

General Instructions

Purpose of Form

Use Form 5713 to report:

Operations in or related to boycotting 

countries (see the list under Boycotting 

Countries, later), and

The receipt of boycott requests and 

boycott agreements made.

Who Must File

You must file Form 5713 if you are a U.S. 

person (defined in section 7701(a)(30)) 

that has operations (defined later) in or 

related to a boycotting country, or with the 

government, a company, or a national of a 

boycotting country.

The following U.S. persons also must 

file Form 5713.

A member of a controlled group (as 

defined in section 993(a)(3)), a member of 

which has operations.

A U.S. shareholder (within the meaning 

of section 951(b)) of a foreign corporation 

that has operations (but only if you own 

(within the meaning of section 958(a)) 

stock of that foreign corporation).

A partner in a partnership that has 

operations.

A person treated (under section 671) as 

the owner of a trust that has operations.

Ban on importing or exporting. 

Although you can comply with a ban on 

importing or exporting of products 

described in sections 999(b)(4)(B) and (C) 

without incurring the loss of tax benefits, 

you must report the boycott operations 

from such agreements on Form 5713.

Exceptions From Filing

Foreign person. A foreign person is not 

required to file Form 5713 unless that 

person:

1. Claims the benefits of the foreign 

tax credit,

2. Owns stock in an interest charge 

domestic international sales corporation 

(IC-DISC),

3. Is a foreign sales corporation (FSC) 

that has exempt foreign trade income, or

4. Has extraterritorial income (defined 

in section 114(e), as in effect before its 

repeal) excluded from gross income.

Members of a controlled group. A 

corporation that is a member of a 

controlled group (as defined in section 

1563) is not required to file Form 5713 if all 

members of the controlled group joined in 

the filing of a consolidated income tax 

return and the common parent files Form 

5713 on behalf of all members of the 

controlled group.

If all members of a controlled group did 

not join in the filing of a consolidated 

income tax return, each member of the 

controlled group must file Form 5713 

separately.

A member of a controlled group (as 

defined in section 993(a)(3)) is not 

required to file Form 5713 if all of the 

following conditions apply.

The member has no operations in or 

related to a boycotting country (or with the 

government, a company, or a national of a 

boycotting country).

The member did not own stock, directly 

or indirectly, in any corporation having 

such operations.

The member did not receive any 

boycott requests.

The member did not own stock, directly 

or indirectly, of any corporation receiving a 

request.

The member is not entitled to (or 

forfeits) the benefits of the foreign tax 

credit, the deferral of earnings of a 

controlled foreign corporation (CFC), 

IC-DISC benefits, FSC benefits, or the 

extraterritorial income exclusion.

The member attaches to its tax return a 

certificate stating that Form 5713 was filed 

on the member's behalf. This certificate 

must be signed by a person authorized to 

sign the income tax return of the common 

parent of the group.

Partners. A partner is not required to file 

Form 5713 if:

That partner has no boycott operations 

that are independent of the partnership,

The partnership files Form 5713 with 

Form 1065, and

The partnership did not cooperate with 

or participate in an international boycott.

U.S. approved boycotts. You can 

comply with an international boycott 

imposed by a foreign country if the boycott 

is approved by U.S. law, regulations, or an 

Executive order. Do not report U.S. 

approved boycotts on Form 5713.

Unsolicited invitation to bid. If you 

receive an unsolicited invitation to bid for a 

contract that contains a request to 

participate in or cooperate with an 

international boycott, you are required to 

file Form 5713 only if you accept the 

invitation.

Foreign corporation with U.S. subsidiary or sister corporation. A U.S. 

corporation that is a subsidiary or sister 

corporation of a foreign corporation can 

waive the requirement to report boycott 

operations of its foreign parent or sister 

corporation if the following conditions are 

met.

The foreign corporation is not required 

to file Form 5713 independent of its 

relationship with the U.S. subsidiary or 

sister corporation.

The U.S. subsidiary or sister 

corporation agrees to forfeit the benefits of 

the foreign tax credit, deferral of taxation 

of earnings of a CFC, IC-DISC benefits, 

FSC benefits, and the extraterritorial 

income exclusion.

Foreign corporation with U.S. branch. 

A foreign corporation engaged in a U.S. 

trade or business through a U.S. branch 

generally is required to file Form 5713 to 

report the boycott activities of its 

controlled group, including the U.S. 

branch. When reporting for the U.S. 

branch, report all information related to the 

U.S. branch's boycott activities, including 

the boycott activities that do not relate to 

the U.S. trade or business.

The foreign corporation can, however, 

waive the requirements to report 

information about its U.S. branch if it does 

not claim or forfeits the benefits of the 

foreign tax credit, deferral of taxation of 

earnings of a CFC, IC-DISC benefits, and 

FSC benefits. This waiver does not relieve 

the foreign corporation of reporting 

boycott activities of all U.S. corporations 

that are members of the same controlled 

group of which the foreign corporation is a 

member.

Aug 10, 2018 Cat. No. 12040A
When and Where To File

Form 5713 is due when your income tax 

return is due, including extensions. Attach 

the original copy of the Form 5713 (and 

Schedules A, B, and C, if applicable) to 

your income tax return. Do not sign the 

copy that is attached to your income tax 

return. For electronic filing, see Electronic 

filing of Form 5713 next.

Electronic filing of Form 5713. If you 

file your original Form 5713 electronically 

(as an attachment to your e-filed income 

tax return), you are not required to file a 

duplicate Form 5713. See the instructions 

for your income tax return for general 

information about electronic filing.

Penalties

Willful failure to file Form 5713 may result 

in:

A $25,000 fine,

Imprisonment for no more than 1 year, 

or

Both.

Tax Benefits That May Be 

Lost

If you cooperate with or participate in an 

international boycott, you may lose a 

portion of the following.

The foreign tax credit (section 908(a)).

Deferral of taxation of earnings of a 

CFC (section 952(a)(3)).

Deferral of taxation of IC-DISC income 

(section 995(b)(1)(F)(ii)).

Exemption of foreign trade income of an 

FSC (section 927(e)(2), as in effect before 

its repeal).

Exclusion of extraterritorial income from 

gross income (section 941(a)(5), as in 

effect before its repeal).

Schedules A, B, and C

Figure the loss of tax benefits on 

Schedules A and C or Schedules B and C 

(Form 5713). You must use the 

international boycott factor (Schedule A) 

to figure the reduction to foreign trade 

income qualifying for the extraterritorial 

income exclusion. To figure the loss of all 

other tax benefits, you can use either the 

international boycott factor (Schedule A) 

or determine taxes and income 

specifically attributable to boycott 

operations (Schedule B).

Figure the loss of tax benefits on 

Schedule C. For more details, see the 

instructions for these separate schedules.

Complete Schedule C if you are a 

partner. Partnerships do not complete 

Schedule C. But partnerships must 

complete parts of both Schedules A and 

B. However, if all partners figure the loss 

of their tax benefits using the boycott 

factor exclusively, or specifically 

identifiable taxes and income attributable 

to boycott operations exclusively, then the 

partnership is only required to complete 

parts of Schedule A or parts of 

Schedule B.

Report the appropriate amounts from 

Schedule C on the following forms.

Form 1116, Foreign Tax Credit 

(Individual, Estate, or Trust).

Form 1118, Foreign Tax 

Credit—Corporations.

Form 5471, Information Return of U.S. 

Persons With Respect To Certain Foreign 

Corporations.

Form 1120-IC-DISC, Interest Charge 

Domestic International Sales Corporation 

Return.

Form 1120-FSC, U.S. Income Tax 

Return of a Foreign Sales Corporation.

Form 8873, Extraterritorial Income 

Exclusion.

Definitions

Boycotting Countries

A boycotting country includes the 

following.

Any country that is on the list 

maintained by the Secretary of the 

Treasury under section 999(a)(3). As of 

the date these instructions were revised, 

the most recent “List of Countries 

Requiring Cooperation with an 

International Boycott” (dated May 4, 2018) 

included Iraq, Kuwait, Lebanon, Libya, 

Qatar, Saudi Arabia, Syria, United Arab 

Emirates, and Yemen. The list is updated 

quarterly and is available at 

FEDERALREGISTER.gov. Enter 

“International Boycott” in the search box.

Any other country in which you (or a 

member of the controlled group of which 

you are a member) have operations and of 

which you know (or have reason to know) 

requires any person to cooperate with or 

participate in an international boycott. 

However, see Exceptions From Filing, 

earlier.

Boycott Request

A boycott request is any request to enter 

into an agreement that would constitute 

cooperation with or participation in an 

international boycott.

Operations

The term “operations” means all forms of 

business or commercial activities and 

transactions (or parts of transactions), 

whether or not productive of income, 

including, but not limited to: selling; 

purchasing; leasing; licensing; banking, 

financing, and similar activities; extracting; 

processing; manufacturing; producing; 

constructing; transporting; performing 

activities related to the activities above (for 

example, contract negotiating, advertising, 

site selecting, etc.); and performing 

services, whether or not related to the 

activities above.

Operations in a boycotting country. 

You are considered to have operations “in 

a boycotting country” if you have an 

operation that is carried out, in whole or in 

part, in a boycotting country, either for or 

with the government, a company, or a 

national of a boycotting country.

Operations with the government, a 

company, or a national of a boycotting 

country. You are considered to have 

operations “with the government, a 

company, or a national of a boycotting 

country” if you have an operation that is 

carried on outside a boycotting country 

either for or with the government, a 

company, or a national of a boycotting 

country.

Operations related to a boycotting 

country. You are considered to have 

operations “related to a boycotting 

country” if you have an operation that is 

carried on outside a boycotting country for 

the government, a company, or a national 

of a nonboycotting country if you know or 

have reason to know that specific goods 

or services produced by the operation are 

intended for use in a boycotting country, or 

for use by or for the benefit of the 

government, a company, or a national of a 

boycotting country, or for use in 

forwarding or transporting to a boycotting 

country.

Specific Instructions

Address

Include the suite, room, or other unit 

number after the street address. If the 

Post Office does not deliver mail to the 

street address and the filer has a P.O. 

box, show the box number instead.

If you receive your mail in care of a 

third party (such as an accountant or an 

attorney), enter on the street address line 

“C/O” followed by the third party's name 

and street address or P.O. box.

Address of Service Center

Enter the address of the service center 

where your tax return was filed. If the 

return was e-filed, enter “e-file.”

Lines 1 Through 6

All line references are to 2018 

forms unless otherwise noted.

Line 1. Individuals

Enter your adjusted gross income as 

computed on Form 1040.

CAUTION

!

-2- Instructions for Form 5713 (Rev. 9-2018)
Line 2c. Partnerships and 

Corporations

Enter your principal business activity code 

number and description from the list at the 

end of these instructions. Enter the code 

number for the specific industry group 

from which the largest percentage of total 

receipts was derived. Total receipts are 

defined in the instructions for the Codes 

for Principal Business Activity located at 

the end of the instructions for partnership 

and corporate returns.

Line 2d. IC-DISCs

Enter on line 2d the major product code 

number for the major product or service 

(as measured by export gross receipts) 

sold or provided by the IC-DISC (Form 

1120-IC-DISC, Schedule N, line 1a).

Line 3a. Partnership's Total 

Assets

Enter the total assets of the partnership 

(Form 1065 and Form 1065-B, the amount 

on the Schedule L, “Total assets” line, 

column (d)).

Line 3b. Partnership's Ordinary 

Income

Enter the partnership's ordinary income 

(Form 1065, line 22, Ordinary business 

income (loss)). For electing large 

partnerships, enter the portion of taxable 

income (Form 1065-B, amount on 

“Taxable income (loss) from passive loss 

limitation activities” line) that is attributable 

to trade or business activities.

Line 4b. Common Tax Year 

Election

The common tax year of a controlled 

group is generally the tax year of the 

common parent. The members of the 

controlled group can, however, elect the 

tax year of any member of the group as 

the common tax year. This election is 

made by entering the name, tax year, and 

employer identification number (EIN) of 

the designated corporation on line 4b.

All members of a controlled group must 

consent, in writing, to the common tax 

year election. A common parent can 

consent to the common tax year election 

on behalf of all members of the controlled 

group that joined with the common parent 

in filing a consolidated return. Foreign 

corporations that are members of a 

controlled group should not sign the 

consent if they are not required to file 

Form 5713. However, if a foreign 

corporation subsequently becomes liable 

to file Form 5713, then it is bound by the 

common tax year election previously 

made by the group. A copy of the consent 

must be attached to each member's Form 

5713 filed for the first tax year of such 

member to which the common tax year 

election applies. If no common parent 

exists or no agreement is reached by the 

members of the controlled group, the 

common tax year of the group will be the 

tax year of the member of the controlled 

group whose tax year ends in the latest 

month of the calendar year. The common 

tax year election is a binding election and 

can be changed only with the approval of 

the Secretary.

Line 4c(1). Corporation's Total 

Assets

Enter the amount of total assets from 

Schedules L of the forms as follows.

Form 1120. Column (d).

Form 1120-F. Column (d).

Form 1120-FSC. Column (d).

Form 1120-IC-DISC (Rev. 11-2018). 

Column (b).

Form 1120-L. Part I, column (b).

Form 1120-PC. Column (d).

Form 1120S. Line 15, column (d).

For example, the total assets, as of the 

end of the tax year, for a corporation filing 

Form 1120 for tax year 2018 can be found 

on the 2018 Form 1120, Schedule L, 

line 15, column (d).

Line 4c(2). Corporation's 

Taxable Income

Enter the amount of taxable income before 

net operating loss (NOL) and special 

deductions on the following forms on the 

lines with the labels as follows.

Form 1120. In the Deductions area on 

page 1, Taxable income before net 

operating loss deduction and special 

deductions.

Form 1120-F. In the Deductions area of 

Section II, Taxable income before NOL 

deduction and special deductions.

Form 1120-FSC. In Part II of Schedule B, 

Taxable income or (loss) before net 

operating loss deduction and 

dividends-received deduction.

Form 1120-IC-DISC (Rev. 11-2018). On 

page 1, Taxable income before net 

operating loss deduction and 

dividends-received deduction.

Form 1120-L. On page 1, in the 

Deductions area, Life insurance company 

taxable income (LICTI), plus the total of 

the lines “Dividends-received and other 

special deductions” and “Net operating 

loss deduction.”

Form 1120-PC. On page 2, in the 

Deductions area of Schedule A, the 

subtotal amount found immediately above 

the line for “Dividends-received and other 

special deductions.”

Form 1120S. On page 1, in the 

Deductions area, Ordinary business 

income (loss).

For example, the amount of taxable 

income before NOL and special 

deductions for a corporation filing Form 

1120 for tax year 2017 can be found on 

the 2017 Form 1120, page 1, line 28.

Line 6. Totals

Line 6a. Foreign tax credit. Enter on 

line 6a the foreign tax credit before 

adjustment (totals of credits for taxes on 

section 951A category income, foreign 

branch category income, passive category 

income, general category income, section 

901(j) category income, certain income 

re-sourced by treaty, and lump-sum 

distributions) from Form 1116 or (total of 

credits for taxes on section 951A category 

income, foreign branch category income, 

passive category income, general 

category income, section 901(j) category 

income, income re-sourced by treaty) from 

Form 1118, Schedule B, Part III.

Line 6b. Deferral of earnings of CFCs. 

Enter on line 6b your pro rata share of total 

earnings from CFCs (as defined in section 

952(a)(3)(A)).

Line 6c. Deferral of IC-DISC income. 

Shareholders of an IC-DISC should figure 

the deferral as follows:

Shareholder that is not a C 

corporation. Enter on line 6c your pro 

rata share of the section 995(b)(1)(F)(i) 

amount (pro rata share of Form 

1120-IC-DISC, Schedule J, Part I, line 8). 

Shareholder that is a C corporation. 

Enter on line 6c your pro rata share of the 

section 995(b)(1)(F)(i) amount multiplied 

by 16/17 (16/17 times your pro rata share 

of Form 1120-IC-DISC, Schedule J, Part I, 

line 8).

Line 6d. FSC exempt foreign trade income. Enter on line 6d the total exempt 

foreign trade income (the total of columns 

(a) and (b) of Form 1120-FSC, 

Schedule B, line 10).

Line 6e. Foreign trade income qualifying for extraterritorial income exclusion. Enter on line 6e your foreign trade 

income that otherwise qualifies for the 

extraterritorial income exclusion (Form 

8873, line 49).

Lines 8 Through 13

Filers that are not members of a controlled group. If you are not a member of 

a controlled group, report on lines 8 

through 13 your own boycott information 

and the boycott information with respect 

to:

Any foreign corporation in which you 

are a U.S. shareholder,

Instructions for Form 5713 (Rev. 9-2018) -3-
Any partnership in which you are a 

partner, or

Any trust of which you are treated as 

the owner under section 671.

When reporting on behalf of a foreign 

corporation, partnership, or trust, report 

the boycott activities for the tax year of the 

foreign corporation, partnership, or trust 

that ends with or within your tax year.

Members of a controlled group of corporations. If you are a member of a 

controlled group of corporations, the 

answers to the questions on lines 8 

through 13 for your tax year must reflect 

the following.

Your boycott information (and the 

boycott information of any trust of which 

you are treated as the owner under 

section 671) for your tax year that ends 

with or within the common tax year that 

ends with or within your tax year (see the 

instructions for line 4b).

The boycott information of each other 

member of the controlled group (and that 

of any trust of which a member of the 

controlled group is treated as the owner 

under section 671) for each member's tax 

year that ends with or within the common 

tax year that ends with or within your tax 

year.

The boycott information of each foreign 

corporation or partnership on whose 

behalf you are reporting as a U.S. 

shareholder or as a partner, for the tax 

year of the foreign corporation or the 

partnership that ends with or within your 

tax year that ends with or within the 

common tax year that ends with or within 

your tax year.

The boycott information of each foreign 

corporation or partnership on whose 

behalf a member (other than you) of the 

controlled group is reporting as a U.S. 

shareholder or as a partner, for the tax 

year of the foreign corporation or the 

partnership that ends with or within such 

member's tax year that ends with or within 

the common tax year that ends with or 

within your tax year.

The effect of these reporting 

requirements is that the answers to the 

questions on lines 8 through 13 generally 

are identical for each member of the 

controlled group and should only be 

updated on a group basis once a year. 

The information is updated at the close of 

the common tax year, and is reported by 

each member of the group for its tax year 

that ends with or after the common tax 

year. If the tax years of all members, 

foreign corporations, and partnerships are 

the same as the common tax year, then all 

information is reported on a current basis.

If all tax years are different, then all or 

some of the information reported will 

reflect a time period that is different from 

the reporter's tax year.

Example. Assume that Corporations 

A, B, C, and D are all members of a 

controlled group. Corporation A is the 

common parent and no common tax year 

election is made. Corporations A, B, and C 

report on the basis of a calendar year. 

Corporation D reports on the basis of a 

July 1–June 30 tax year. Corporation C 

owns 15% of Foreign Corporation X. 

Corporation X reports on the basis of an 

April 1–March 31 tax year. Corporations A, 

B, C, D, and X have operations in 

boycotting countries. The answers to the 

questions on lines 8 through 13 on the 

Forms 5713 filed by Corporations A, B, 

and C for their 2017 tax years will reflect 

the operations of Corporations A, B, and C 

for the 2017 tax year, the operations of 

Corporation D for the period July 1, 2016–

June 30, 2017, and the operations of 

Corporation X for the period April 1, 2016–

March 31, 2017. The answers to the 

questions on lines 8 through 13 on the 

Form 5713 filed by Corporation D for its 

tax year ending June 30, 2018, will be 

identical to those on Forms 5713 filed by 

Corporations A, B, and C for their tax 

years ending December 31, 2017. The 

answers on lines 8 through 13 on the Form 

5713 filed by Corporation D for its tax year 

ending June 30, 2018, will not reflect any 

of Corporation D's operations for its July 1, 

2017–June 30, 2018, tax year.

Part I. Operations in or 

Related to a Boycotting 

Country

Line 8. Boycott of Israel

The question on line 8 concerns 

operations in or related to countries on the 

Secretary's list of countries associated in 

the boycott of Israel. Use a separate line 

for each country or each person having 

operations in that country. Do not use 

separate lines for separate operations by 

the same person in the same country.

Column (2). Enter the identifying number 

of each person having operations in or 

related to any of the listed countries. If you 

are a member of a controlled group of 

corporations, include the EIN of all 

members of your controlled group that 

have operations in or related to the listed 

countries. If you or a member of your 

controlled group is the U.S. shareholder of 

a foreign corporation which has operations 

in or related to the listed countries (or with 

the governments, companies, or nationals 

of those countries), enter your EIN or the 

EIN of the member of your group who is 

the U.S. shareholder. Then, in 

parentheses, enter the name and EIN, if 

available, of the foreign corporation having 

the operation in or related to the listed 

countries.

Columns (3) and (4). Enter in column (3) 

the principal business activity code 

number (see Principal Business Activity 

Codes, later) of the person that has the 

boycott operation. Enter a brief description 

of the principal business activity in column 

(4).

Column (5). IC-DISCs, enter the product 

code from Form 1120-IC-DISC, 

Schedule N, line 1a.

Line 9. Nonlisted Countries 

Boycotting Israel

If the answer to the question on line 9 is 

“Yes,” use the same procedure outlined in 

the instructions for line 8 for any nonlisted 

countries which you know or have reason 

to know require participation in or 

cooperation with the international boycott 

of Israel.

Line 10. Boycotts of Countries 

Other Than Israel

If the answer to the question on line 10 is 

“Yes,” use the same procedure outlined in 

the instructions for line 8 for an 

international boycott other than the 

boycott of Israel.

Line 11. Boycott Requests

If you receive a substantial number of 

similar requests, you can attach a copy of 

one of these requests and a statement 

showing the number and nature of all 

other similar requests received.

Line 12. Boycott Agreements

If a substantial number of boycott 

agreements were entered into or were 

effective for the period covered by the 

report, and the boycott clauses are similar, 

you can attach a sample boycott clause 

and a statement showing the number and 

general nature of all other boycott clauses 

and agreements entered into. An 

agreement to participate in or cooperate 

with an international boycott continues for 

the entire period that it is in effect and 

must be reported each year that it is in 

effect.

Part II. Requests for and 

Acts of Participation in or 

Cooperation With an 

International Boycott

Line 13a(1) and 13a(2)

Check “Yes” for any requests received or 

agreements entered into or continuing in 

effect during the period covered by the 

report for any international boycott not 

excluded under U.S. approved boycotts, 

earlier. Also, see Unsolicited invitation to 

bid, earlier. If no requests were received 

and no agreements were entered into or in 

effect, enter “No.”

-4- Instructions for Form 5713 (Rev. 9-2018)
Line 13b

Use a separate line for each country, 

person, and type of participation or 

cooperation. Do not use separate lines for 

similar types of participation or 

cooperation by the same person in the 

same country.

Column (2). Enter the identifying number 

of the person receiving the request or 

having the agreement.

Columns (3) and (4). Enter in column (3) 

the principal business activity code 

number (see Principal Business Activity 

Codes, later) of the person receiving the 

request or the person who has the 

agreement. Enter in column (4) a brief 

description of the principal business 

activity of that person.

Column (5). IC-DISCs are required to 

enter the product code from Form 

1120-IC-DISC, Schedule N, line 1a.

Columns (6) and (8). Enter in column (6) 

the total number of requests of the same 

type that were received by the same 

person in the same country. Enter in 

column (8) the total number of agreements 

of the same type that were entered into by 

the same person in the same country.

Columns (7) and (9). Enter in column (7) 

the code number listed in the following 

chart that indicates the type of 

participation or cooperation requested. 

Enter in column (9) the code number listed 

in the following chart that indicates the 

type of participation or cooperation agreed 

to.

Code 

Number

Type of Cooperation 

or Participation Requested 

or Agreed to

01

Refrain from doing business with 

or in a country that is the object 

of the boycott or with the 

government, companies, or 

nationals of that country.

02

Refrain from doing business with 

any U.S. person engaged in 

trade in a country that is the 

object of the boycott or with the 

government, companies, or 

nationals of that country.

03

Refrain from doing business with 

any company whose ownership 

or management is made up, in 

whole or in part, of individuals of 

a particular nationality, race, or 

religion, or to remove (or refrain 

from selecting) corporate 

directors who are individuals of a 

particular nationality, race, or 

religion.

04

Refrain from employing 

individuals of a particular 

nationality, race, or religion.

05

As a condition of the sale of a 

product to the government, a 

company, or a national of a 

country, to refrain from shipping 

or insuring products on a carrier 

owned, leased, or operated by a 

person who does not participate 

in or cooperate with an 

international boycott.

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burden for all other taxpayers who file this form is shown below.

Form Recordkeeping

Learning about the 

law or the form

Preparing and sending the 

form to the IRS

5713 22 hr., 0 min. 2 hr., 21 min. 4 hr., 1 min.

Sch. A (5713) 3 hr., 6 min. 12 min. 15 min.

Sch. B (5713) 3 hr., 21 min. 1 hr., 59 min. 2 hr., 7 min.

Sch. C (5713) 5 hr., 15 min. 1 hr., 47 min. 1 hr., 57 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form and related schedules 

simpler, we would be happy to hear from you. You can send us comments from IRS.gov/FormComments. Or you can write to the 

Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not 

send the form to this office. Instead, see When and Where To File, earlier.

Instructions for Form 5713 (Rev. 9-2018) -5-
Principal Business Activity Codes

Principal Business Activity Codes For 

Enterprise Classification

This list of principal business activities and their 

associated codes is designed to classify an enterprise 

by the type of activity in which it is engaged to facilitate 

the administration of the Internal Revenue Code. These 

principal business activity codes are based on the North 

American Industry Classification System (NAICS).

Using this list, enter the code for the specific 

industry group from which the largest percentage of the 

total receipts is derived.

Agriculture, Forestry, Fishing 

and Hunting

Crop Production

111100 Oilseed & Grain Farming

111210 Vegetable & Melon Farming 

(including potatoes & yams)

111300 Fruit & Tree Nut Farming

111400 Greenhouse, Nursery, & 

Floriculture Production

111900 Other Crop Farming (including 

tobacco, cotton, sugarcane, hay, 

peanut, sugar beet & all other 

crop farming)

Animal Production

112111 Beef Cattle Ranching & Farming

112112 Cattle Feedlots

112120 Dairy Cattle & Milk Production

112210 Hog & Pig Farming

112300 Poultry & Egg Production

112400 Sheep & Goat Farming

112510 Aquaculture (including shellfish & 

finfish farms & hatcheries)

112900 Other Animal Production

Forestry and Logging

113110 Timber Tract Operations

113210 Forest Nurseries & Gathering of 

Forest Products

113310 Logging

Fishing, Hunting and Trapping

114110 Fishing

114210 Hunting & Trapping

Support Activities for Agriculture and 

Forestry

115110 Support Activities for Crop 

Production (including cotton 

ginning, soil preparation, 

planting, & cultivating)

115210 Support Activities for Animal 

Production

115310 Support Activities For Forestry

Mining

211120 Crude Petroleum Extraction

211130 Natural Gas Extraction

212110 Coal Mining

212200 Metal Ore Mining

212310 Stone Mining & Quarrying

212320 Sand, Gravel, Clay, & Ceramic & 

Refractory Minerals Mining & 

Quarrying

212390 Other Nonmetallic Mineral 

Mining & Quarrying

213110 Support Activities for Mining

Utilities

221100 Electric Power Generation, 

Transmission & Distribution

221210 Natural Gas Distribution

221300 Water, Sewage & Other Systems

221500 Combination Gas & Electric

Construction

Construction of Buildings

236110 Residential Building Construction

236200 Nonresidential Building 

Construction

Heavy and Civil Engineering 

Construction

237100 Utility System Construction

237210 Land Subdivision

237310 Highway, Street, & Bridge 

Construction

237990 Other Heavy & Civil Engineering 

Construction

Specialty Trade Contractors

238100 Foundation, Structure, & Building 

Exterior Contractors (including 

framing carpentry, masonry, 

glass, roofing, & siding)

238210 Electrical Contractors

238220 Plumbing, Heating, & 

Air-Conditioning Contractors

238290 Other Building Equipment 

Contractors

238300 Building Finishing Contractors 

(including drywall, insulation, 

painting, wallcovering, flooring, 

tile, & finish carpentry)

238900 Other Specialty Trade 

Contractors (including site 

preparation)

Manufacturing

Food Manufacturing

311110 Animal Food Mfg

311200 Grain & Oilseed Milling

311300 Sugar & Confectionery Product 

Mfg

311400 Fruit & Vegetable Preserving & 

Specialty Food Mfg

311500 Dairy Product Mfg

311610 Animal Slaughtering and 

Processing

311710 Seafood Product Preparation & 

Packaging

311800 Bakeries & Tortilla Mfg

311900 Other Food Mfg (including 

coffee, tea, flavorings & 

seasonings)

Beverage and Tobacco Product 

Manufacturing

312110 Soft Drink & Ice Mfg

312120 Breweries

312130 Wineries

312140 Distilleries

312200 Tobacco Manufacturing

Textile Mills and Textile Product Mills

313000 Textile Mills

314000 Textile Product Mills

Apparel Manufacturing

315100 Apparel Knitting Mills

315210 Cut & Sew Apparel Contractors

315220 Men's & Boys' Cut & Sew 

Apparel Mfg

315230 Women's & Girls' Cut & Sew 

Apparel Mfg

315290 Other Cut & Sew Apparel Mfg

315990 Apparel Accessories & Other 

Apparel Mfg

Leather and Allied Product 

Manufacturing

316110 Leather & Hide Tanning & 

Finishing

316210 Footwear Mfg (including rubber 

& plastics)

316990 Other Leather & Allied Product 

Mfg

Wood Product Manufacturing

321110 Sawmills & Wood Preservation

321210 Veneer, Plywood, & Engineered 

Wood Product Mfg

321900 Other Wood Product Mfg

Paper Manufacturing

322100 Pulp, Paper, & Paperboard Mills

322200 Converted Paper Product Mfg

Printing and Related Support Activities

323100 Printing & Related Support 

Activities

Petroleum and Coal Products 

Manufacturing

324110 Petroleum Refineries (including 

integrated)

324120 Asphalt Paving, Roofing, & 

Saturated Materials Mfg

324190 Other Petroleum & Coal 

Products Mfg

Chemical Manufacturing

325100 Basic Chemical Mfg

325200 Resin, Synthetic Rubber, & 

Artificial & Synthetic Fibers & 

Filaments Mfg

325300 Pesticide, Fertilizer, & Other 

Agricultural Chemical Mfg

325410 Pharmaceutical & Medicine Mfg

325500 Paint, Coating, & Adhesive Mfg

325600 Soap, Cleaning Compound, & 

Toilet Preparation Mfg

325900 Other Chemical Product & 

Preparation Mfg

Plastics and Rubber Products 

Manufacturing

326100 Plastics Product Mfg

326200 Rubber Product Mfg

Nonmetallic Mineral Product 

Manufacturing

327100 Clay Product & Refractory Mfg

327210 Glass & Glass Product Mfg

327300 Cement & Concrete Product Mfg

327400 Lime & Gypsum Product Mfg

327900 Other Nonmetallic Mineral 

Product Mfg

Primary Metal Manufacturing

331110 Iron & Steel Mills & Ferroalloy 

Mfg

331200 Steel Product Mfg from 

Purchased Steel

331310 Alumina & Aluminum Production 

& Processing

331400 Nonferrous Metal (except 

Aluminum) Production & 

Processing

331500 Foundries

Fabricated Metal Product 

Manufacturing

332110 Forging & Stamping

332210 Cutlery & Handtool Mfg

332300 Architectural & Structural Metals 

Mfg

332400 Boiler, Tank, & Shipping 

Container Mfg

332510 Hardware Mfg

332610 Spring & Wire Product Mfg

332700 Machine Shops; Turned Product; 

& Screw, Nut, & Bolt Mfg

332810 Coating, Engraving, Heat 

Treating, & Allied Activities

332900 Other Fabricated Metal Product 

Mfg

Machinery Manufacturing

333100 Agriculture, Construction, & 

Mining Machinery Mfg

333200 Industrial Machinery Mfg

333310 Commercial & Service Industry 

Machinery Mfg

333410 Ventilation, Heating, 

Air-Conditioning, & Commercial 

Refrigeration Equipment Mfg

333510 Metalworking Machinery Mfg

333610 Engine, Turbine & Power 

Transmission Equipment Mfg

333900 Other General Purpose 

Machinery Mfg

Computer and Electronic Product 

Manufacturing

334110 Computer & Peripheral 

Equipment Mfg

334200 Communications Equipment Mfg

334310 Audio & Video Equipment Mfg

334410 Semiconductor & Other 

Electronic Component Mfg

334500 Navigational, Measuring, 

Electromedical, & Control 

Instruments Mfg

334610 Manufacturing & Reproducing 

Magnetic & Optical Media

Electrical Equipment, Appliance, and 

Component Manufacturing

335100 Electric Lighting Equipment Mfg

335200 Major Household Appliance Mfg

335310 Electrical Equipment Mfg

335900 Other Electrical Equipment & 

Component Mfg

Transportation Equipment 

Manufacturing

336100 Motor Vehicle Mfg

336210 Motor Vehicle Body & Trailer Mfg

336300 Motor Vehicle Parts Mfg

336410 Aerospace Product & Parts Mfg

336510 Railroad Rolling Stock Mfg

336610 Ship & Boat Building

336990 Other Transportation Equipment 

Mfg

Furniture and Related Product 

Manufacturing

337000 Furniture & Related Product 

Manufacturing

Miscellaneous Manufacturing

339110 Medical Equipment & Supplies 

Mfg

339900 Other Miscellaneous 

Manufacturing

Wholesale Trade

Merchant Wholesalers, Durable Goods

423100 Motor Vehicle & Motor Vehicle 

Parts & Supplies

423200 Furniture & Home Furnishings

423300 Lumber & Other Construction 

Materials

423400 Professional & Commercial 

Equipment & Supplies

423500 Metal & Mineral (except 

Petroleum)

423600 Electrical & Electronic Goods

423700 Hardware, & Plumbing & Heating 

Equipment & Supplies

423800 Machinery, Equipment, & 

Supplies

423910 Sporting & Recreational Goods & 

Supplies

423920 Toy & Hobby Goods & Supplies

423930 Recyclable Materials

423940 Jewelry, Watch, Precious Stone, 

& Precious Metals

423990 Other Miscellaneous Durable 

Goods

Merchant Wholesalers, Nondurable 

Goods

424100 Paper & Paper Products

424210 Drugs & Druggists' Sundries

424300 Apparel, Piece Goods, & Notions

424400 Grocery & Related Products

424500 Farm Product Raw Materials

424600 Chemical & Allied Products

424700 Petroleum & Petroleum Products

424800 Beer, Wine, & Distilled Alcoholic 

Beverages

424910 Farm Supplies

424920 Book, Periodical, & Newspapers

424930 Flower, Nursery Stock, & Florists' 

Supplies

424940 Tobacco & Tobacco Products

424950 Paint, Varnish, & Supplies

424990 Other Miscellaneous Nondurable 

Goods

Wholesale Electronic Markets and 

Agents and Brokers

425110 Business to Business Electronic 

Markets

425120 Wholesale Trade Agents & 

Brokers

Retail Trade

Motor Vehicle and Parts Dealers

441110 New Car Dealers

441120 Used Car Dealers

441210 Recreational Vehicle Dealers

441221 Motorcycle Dealers

441222 Boat Dealers

441229 All Other Motor Vehicle Dealers

441300 Automotive Parts, Accessories, 

& Tire Stores

Furniture and Home Furnishings Stores

442110 Furniture Stores

442210 Floor Covering Stores

442291 Window Treatment Stores

442299 All Other Home Furnishings 

Stores

Electronics and Appliance Stores

443111 Household Appliance Stores

443112 Radio, Television, & Other 

Electronics Stores

443120 Computer & Software Stores

443130 Camera & Photographic 

Supplies Stores

Building Material and Garden 

Equipment and Supplies Dealers

444110 Home Centers

444120 Paint & Wallpaper Stores

444130 Hardware Stores

444190 Other Building Material Dealers

444200 Lawn & Garden Equipment & 

Supplies Stores

Food and Beverage Stores

445110 Supermarkets and Other 

Grocery (except Convenience) 

Stores

445120 Convenience Stores

-6-
Principal Business Activity Codes (Continued)

445210 Meat Markets

445220 Fish & Seafood Markets

445230 Fruit & Vegetable Markets

445291 Baked Goods Stores

445292 Confectionery & Nut Stores

445299 All Other Specialty Food Stores

445310 Beer, Wine, & Liquor Stores

Health and Personal Care Stores

446110 Pharmacies & Drug Stores

446120 Cosmetics, Beauty Supplies, & 

Perfume Stores

446130 Optical Goods Stores

446190 Other Health & Personal Care 

Stores

Gasoline Stations

447100 Gasoline Stations (including 

convenience stores with gas)

Clothing and Clothing Accessories 

Stores

448110 Men's Clothing Stores

448120 Women's Clothing Stores

448130 Children's & Infants' Clothing 

Stores

448140 Family Clothing Stores

448150 Clothing Accessories Stores

448190 Other Clothing Stores

448210 Shoe Stores

448310 Jewelry Stores

448320 Luggage & Leather Goods 

Stores

Sporting Goods, Hobby, Book, and 

Music Stores

451110 Sporting Goods Stores

451120 Hobby, Toy, & Game Stores

451130 Sewing, Needlework, & Piece 

Goods Stores

451140 Musical Instrument & Supplies 

Stores

451211 Book Stores

451212 News Dealers & Newsstands

451220 Prerecorded Tape, Compact 

Disc, & Record Stores

General Merchandise Stores

452200 Department Stores

452300 General Merchandise Stores, 

incl. Warehouse Clubs and 

Supercenters

Miscellaneous Store Retailers

453110 Florists

453210 Office Supplies & Stationery 

Stores

453220 Gift, Novelty, & Souvenir Stores

453310 Used Merchandise Stores

453910 Pet & Pet Supplies Stores

453920 Art Dealers

453930 Manufactured (Mobile) Home 

Dealers

453990 All Other Miscellaneous Store 

Retailers (including tobacco, 

candle, & trophy shops)

Nonstore Retailers

454110 Electronic Shopping & 

Mail-Order Houses

454210 Vending Machine Operators

454311 Heating Oil Dealers

454312 Liquefied Petroleum Gas (Bottled 

Gas) Dealers

454319 Other Fuel Dealers

454390 Other Direct Selling 

Establishments (including 

door-to-door retailing, frozen 

food plan providers, party plan 

merchandisers, & coffee-break 

service providers)

Transportation and 

Warehousing

Air, Rail, and Water Transportation

481000 Air Transportation

482110 Rail Transportation

483000 Water Transportation

Truck Transportation

484110 General Freight Trucking, Local

484120 General Freight Trucking, 

Long-distance

484200 Specialized Freight Trucking

Transit and Ground Passenger 

Transportation

485110 Urban Transit Systems

485210 Interurban & Rural Bus 

Transportation

485310 Taxi Service

485320 Limousine Service

485410 School & Employee Bus 

Transportation

485510 Charter Bus Industry

485990 Other Transit & Ground 

Passenger Transportation

Pipeline Transportation

486000 Pipeline Transportation

Scenic & Sightseeing Transportation

487000 Scenic & Sightseeing 

Transportation

Support Activities for Transportation

488100 Support Activities for Air 

Transportation

488210 Support Activities for Rail 

Transportation

488300 Support Activities for Water 

Transportation

488410 Motor Vehicle Towing

488490 Other Support Activities for Road 

Transportation

488510 Freight Transportation 

Arrangement

488990 Other Support Activities for 

Transportation

Couriers and Messengers

492110 Couriers

492210 Local Messengers & Local 

Delivery

Warehousing and Storage

493100 Warehousing & Storage (except 

lessors of miniwarehouses & 

self-storage units)

Information

Publishing Industries (except Internet)

511110 Newspaper Publishers

511120 Periodical Publishers

511130 Book Publishers

511140 Directory & Mailing List 

Publishers

511190 Other Publishers

511210 Software Publishers

Motion Picture and Sound Recording 

Industries

512100 Motion Picture & Video Industries 

(except video rental)

512200 Sound Recording Industries

Broadcasting (except Internet)

515100 Radio & Television Broadcasting

515210 Cable & Other Subscription 

Programming

Telecommunications

517000 Telecommunications (including 

paging, cellular, satellite, cable & 

other program distribution, 

resellers, & other 

telecommunications) and 

internet service providers

Data Processing Services

518210 Data Processing, Hosting, & 

Related Services

Other Information Services

519100 Other Information Services 

(including news syndicates & 

libraries), internet publishing and 

broadcasting

Finance and Insurance

Depository Credit Intermediation

522110 Commercial Banking

522120 Savings Institutions

522130 Credit Unions

522190 Other Depository Credit 

Intermediation

Nondepository Credit Intermediation

522210 Credit Card Issuing

522220 Sales Financing

522291 Consumer Lending

522292 Real Estate Credit (including 

mortgage bankers & originators)

522293 International Trade Financing

522294 Secondary Market Financing

522298 All Other Nondepository Credit 

Intermediation

Activities Related to Credit 

Intermediation

522300 Activities Related to Credit 

Intermediation (including loan 

brokers, check clearing, & 

money transmitting)

Securities, Commodity Contracts, and 

Other Financial Investments and 

Related Activities

523110 Investment Banking & Securities 

Dealing

523120 Securities Brokerage

523130 Commodity Contracts Dealing

523140 Commodity Contracts Brokerage

523210 Securities & Commodity 

Exchanges

523900 Other Financial Investment 

Activities (including portfolio 

management & investment 

advice)

Insurance Carriers and Related 

Activities

524140 Direct Life, Health, & Medical 

Insurance & Reinsurance 

Carriers

524150 Direct Insurance & Reinsurance 

(except Life, Health & Medical) 

Carriers

524210 Insurance Agencies & 

Brokerages

524290 Other Insurance Related 

Activities (including third-party 

administration of insurance and 

pension funds)

Funds, Trusts, and Other Financial 

Vehicles

525100 Insurance & Employee Benefit 

Funds

525910 Open-End Investment Funds 

(Form 1120-RIC)

525920 Trusts, Estates, & Agency 

Accounts

525990 Other Financial Vehicles 

(including closed-end investment 

funds) including mortgage REITs

“Offices of Bank Holding Companies” and 

“Offices of Other Holding Companies” are 

located under Management of 

Companies (Holding Companies), later.

Real Estate and Rental and 

Leasing

Real Estate

531110 Lessors of Residential Buildings 

& Dwellings (including equity 

REITs)

531114 Cooperative Housing (including 

equity REITs)

531120 Lessors of Nonresidential 

Buildings (except 

Miniwarehouses) (including 

equity REITs)

531130 Lessors of Miniwarehouses & 

Self-Storage Units (including 

equity REITs)

531190 Lessors of Other Real Estate 

Property (including equity REITs)

531210 Offices of Real Estate Agents & 

Brokers

531310 Real Estate Property Managers

531320 Offices of Real Estate Appraisers

531390 Other Activities Related to Real 

Estate

Rental and Leasing Services

532100 Automotive Equipment Rental & 

Leasing

532210 Consumer Electronics & 

Appliances Rental

532281 Formal Wear & Costume Rental

532282 Video Tape & Disc Rental

532283 Home Health Equipment Rental

532284 Recreational Goods Rental

532289 All Other Consumer Goods 

Rental

532310 General Rental Centers

532400 Commercial & Industrial 

Machinery & Equipment Rental & 

Leasing

Lessors of Nonfinancial Intangible 

Assets (except copyrighted works)

533110 Lessors of Nonfinancial 

Intangible Assets (except 

copyrighted works)

Professional, Scientific, and 

Technical Services

Legal Services

541110 Offices of Lawyers

541190 Other Legal Services

Accounting, Tax Preparation, 

Bookkeeping, and Payroll Services

541211 Offices of Certified Public 

Accountants

541213 Tax Preparation Services

541214 Payroll Services

541219 Other Accounting Services

Architectural, Engineering, and Related 

Services

541310 Architectural Services

541320 Landscape Architecture Services

541330 Engineering Services

541340 Drafting Services

541350 Building Inspection Services

541360 Geophysical Surveying & 

Mapping Services

541370 Surveying & Mapping (except 

Geophysical) Services

541380 Testing Laboratories

Specialized Design Services

541400 Specialized Design Services 

(including interior, industrial, 

graphic, & fashion design)

Computer Systems Design and Related 

Services

541511 Custom Computer Programming 

Services

541512 Computer Systems Design 

Services

541513 Computer Facilities Management 

Services

541519 Other Computer Related 

Services

Other Professional, Scientific, and 

Technical Services

541600 Management, Scientific, & 

Technical Consulting Services

541700 Scientific Research & 

Development Services

541800 Advertising & Related Services

541910 Marketing Research & Public 

Opinion Polling

541920 Photographic Services

541930 Translation & Interpretation 

Services

541940 Veterinary Services

541990 All Other Professional, Scientific, 

& Technical Services

Management of Companies 

(Holding Companies)

551111 Offices of Bank Holding 

Companies

551112 Offices of Other Holding 

Companies

Administrative and Support and 

Waste Management and 

Remediation Services

Administrative and Support Services

561110 Office Administrative Services

561210 Facilities Support Services

561300 Employment Services

561410 Document Preparation Services

561420 Telephone Call Centers

561430 Business Service Centers 

(including private mail centers & 

copy shops)

561440 Collection Agencies

561450 Credit Bureaus

561490 Other Business Support Services 

(including repossession services, 

court reporting, & stenotype 

services)

561500 Travel Arrangement & 

Reservation Services

561600 Investigation & Security Services

561710 Exterminating & Pest Control 

Services

561720 Janitorial Services

561730 Landscaping Services

561740 Carpet & Upholstery Cleaning 

Services

561790 Other Services to Buildings & 

Dwellings

561900 Other Support Services 

(including packaging & labeling 

services, & convention & trade 

show organizers)

Waste Management and Remediation 

Services

562000 Waste Management & 

Remediation Services

Educational Services

611000 Educational Services (including 

schools, colleges, & universities)

-7-
Principal Business Activity Codes (Continued)

Health Care and Social 

Assistance

Offices of Physicians and Dentists

621111 Offices of Physicians (except 

mental health specialists)

621112 Offices of Physicians, Mental 

Health Specialists

621210 Offices of Dentists

Offices of Other Health Practitioners

621310 Offices of Chiropractors

621320 Offices of Optometrists

621330 Offices of Mental Health 

Practitioners (except Physicians)

621340 Offices of Physical, Occupational 

& Speech Therapists, & 

Audiologists

621391 Offices of Podiatrists

621399 Offices of All Other 

Miscellaneous Health 

Practitioners

Outpatient Care Centers

621410 Family Planning Centers

621420 Outpatient Mental Health & 

Substance Abuse Centers

621491 HMO Medical Centers

621492 Kidney Dialysis Centers

621493 Freestanding Ambulatory 

Surgical & Emergency Centers

621498 All Other Outpatient Care 

Centers

Medical and Diagnostic Laboratories

621510 Medical & Diagnostic 

Laboratories

Home Health Care Services

621610 Home Health Care Services

Other Ambulatory Health Care Services

621900 Other Ambulatory Health Care 

Services (including ambulance 

services & blood & organ banks)

Hospitals

622000 Hospitals

Nursing and Residential Care Facilities

623000 Nursing & Residential Care 

Facilities

Social Assistance

624100 Individual & Family Services

624200 Community Food & Housing, & 

Emergency & Other Relief 

Services

624310 Vocational Rehabilitation 

Services

624410 Child Day Care Services

Arts, Entertainment, and 

Recreation

Performing Arts, Spectator Sports, and 

Related Industries

711100 Performing Arts Companies

711210 Spectator Sports (including 

sports clubs & racetracks)

711300 Promoters of Performing Arts, 

Sports, & Similar Events

711410 Agents & Managers for Artists, 

Athletes, Entertainers, & Other 

Public Figures

711510 Independent Artists, Writers, & 

Performers

Museums, Historical Sites, and Similar 

Institutions

712100 Museums, Historical Sites, & 

Similar Institutions

Amusement, Gambling, and Recreation 

Industries

713100 Amusement Parks & Arcades

713200 Gambling Industries

713900 Other Amusement & Recreation 

Industries (including golf 

courses, skiing facilities, 

marinas, fitness centers, & 

bowling centers)

Accommodation and Food 

Services

Accommodation

721110 Hotels (except Casino Hotels) & 

Motels

721120 Casino Hotels

721191 Bed & Breakfast Inns

721199 All Other Traveler 

Accommodation

721210 RV (Recreational Vehicle) Parks 

& Recreational Camps

721310 Rooming & Boarding Houses, 

Dormitories, & Workers' Camps

Food Services and Drinking Places

722110 Full-Service Restaurants

722210 Limited-Service Eating Places

722300 Special Food Services (including 

food service contractors & 

caterers)

722410 Drinking Places (Alcoholic 

Beverages)

Other Services

Repair and Maintenance

811110 Automotive Mechanical & 

Electrical Repair & Maintenance

811120 Automotive Body, Paint, Interior, 

& Glass Repair

811190 Other Automotive Repair & 

Maintenance (including oil 

change & lubrication shops & car 

washes)

811210 Electronic & Precision 

Equipment Repair & 

Maintenance

811310 Commercial & Industrial 

Machinery & Equipment (except 

Automotive & Electronic) Repair 

& Maintenance

811410 Home & Garden Equipment & 

Appliance Repair & Maintenance

811420 Reupholstery & Furniture Repair

811430 Footwear & Leather Goods 

Repair

811490 Other Personal & Household 

Goods Repair & Maintenance

Personal and Laundry Services

812111 Barber Shops

812112 Beauty Salons

812113 Nail Salons

812190 Other Personal Care Services 

(including diet & weight reducing 

centers)

812210 Funeral Homes & Funeral 

Services

812220 Cemeteries & Crematories

812310 Coin-Operated Laundries & 

Drycleaners

812320 Drycleaning & Laundry Services 

(except Coin-Operated)

812330 Linen & Uniform Supply

812910 Pet Care (except Veterinary) 

Services

812920 Photofinishing

812930 Parking Lots & Garages

812990 All Other Personal Services

Religious, Grantmaking, Civic, 

Professional, and Similar Organizations

813000 Religious, Grantmaking, Civic, 

Professional, & Similar 

Organizations (including 

condominium and homeowners 

associations)

-8-