Hi,I do curtain Drapery sewing and installation, sometimes buy facric and brackets to install. What business code activity should I use on sch C? Please help.

[mesquitebean · Accepted solution]

Will this do?

314120   Curtains and draperies, window, made from purchased fabrics

Here's the broader description:

"This industry comprises establishments primarily engaged in manufacturing household textile products, such as curtains, draperies, linens, bedspreads, sheets, tablecloths, towels, and shower curtains, from purchased materials. The household textile products may be made on a stock or custom basis for sale to individual retail customers."

Source:  NAICS codes search page

https://www.census.gov/cgi-bin/sssd/naics/naicsrch

[mank5000]

Thank you for your quick response. But it is not a manufacturing selling to retailers. It is basically I saw fabric to make curtains then go and install in the client's house.

[mesquitebean]

I'm a fellow user and can't tell you what code to use.  That's why I asked if that one would do.

From your description it sounds like you custom manufacture and install drapes "from purchased materials" as is also mentioned in the description, but perhaps on a very small scale.  It said for " individual retail customers."   It didn't say "retailers."    I assumed a client would be a retail customer, unless you are selling to the customer wholesale.     I admit it's confusing.  Only you will know what all you do.   You're free to search the NAICS codes at the link I provided, but you may not be able to narrow it down to anything that is an exact fit.     I also tried to search on terms like "sewing" and some other terms without success.     But have a go at it at the link above, and you may be able to think of some keywords to try.

[mank5000]

What do you think about 238990 Other specialty trade contractor????? If you think is not proper I will go with yours.

[mesquitebean]

When I enter that code at the NAICS link above, it says the following description:

"238990 All Other Specialty Trade Contractors
This industry comprises establishments primarily engaged in specialized trades (except foundation, structure, and building exterior contractors; building equipment contractors; building finishing contractors; and site preparation contractors). The specialty trade work performed includes new work, additions, alterations, maintenance, and repairs."

Then it lists a bunch of businesses as examples, all of which are construction type businesses.

You can use the tool yourself at the link above.  Enter the code there in the NAICS top search box on the left side of the screen.  The same search box can be used for keywords.

[mank5000]

Great, Thank you very much for your wonderful answer.
Since I used to have different business activity code for sch c previous year. I guess I can use the new code indtead in my 1040 tax return.

[mesquitebean]

You're welcome.  Good luck.

I don't know what you mean about a different code for a previous year.   Did you have a previous code that better describes the business?    

TurboTax says the IRS uses the business codes mostly for statistical purposes.

[mank5000]

Thank you for your complete answers.