What is the principal business or Professional Activity Code for a lifeguard?

[spencerlangley30]

there is no good descriptor for a LIFEGUARD in the Instruction for Principal Business or Professional Activity codes.  

[JohnW15 · Accepted solution]

Based on your question, I'd suggest "713900" for "Other amusement & recreation services (including golf courses, skiing facilities, marinas, fitness centers, bowling centers, skating rinks, miniature golf courses)."

Sometimes the codes aren't specific enough for certain occupations, and you just have to go with what's closest.

Please see "Principal Business or Professional Activity Codes" starting on page C-17 of the IRS' 2018 Instructions for Schedule C if you'd like to search for a more appropriate code.

[spencerlangley30]

Either that or 812990.

[JohnW15]

I wouldn't go with that one, since it's under "Personal & Laundry Services."  At least 713900 is under "Amusement, Gambling, & Recreation Industries," which is a lot closer to what you're doing.  😉

[spencerlangley30]

Great.  Thanks!