Business Code 812990 for All Other Personal Services

All businesses must classify their primary activities using a specific code for tax reporting and statistical tracking. The federal government uses the North American Industry Classification System (NAICS) to categorize business sectors. This system provides a six-digit code that corresponds to a particular industry, ensuring uniformity in economic data collection. This article focuses on a specific NAICS code that functions as a “catch-all” for personal services that do not fit into more defined categories.

Defining the All Other Personal Services Code

The business code 812990 corresponds to the NAICS category “All Other Personal Services.” This classification is a residual category for establishments that provide personal services not covered by a more specific industry code. Its purpose is to capture businesses whose primary activity is personal in nature but falls outside of sectors like personal care or laundry services. If a business’s main operation does not have a dedicated NAICS code, 812990 is often the appropriate choice.

A wide variety of enterprises use this code. For instance, party and wedding planning services fall under this category, as do social escort services, bail bonding services, and personal shopping. The code also applies to more niche activities such as genealogical investigation, astrology, or fortune-telling services. This classification also extends to certain coin-operated machines that provide a personal service, such as blood pressure monitors or weight-monitoring machines. It also covers the rental of coin-operated lockers, shoeshine services, house-sitting services, and identity theft protection services.

Common Businesses Mistakenly Using This Code

A common error is the misuse of the 812990 code by businesses that have a more specific classification available. The guiding principle of the NAICS system is to use the most precise code that accurately describes a business’s primary activity. The “All Other Personal Services” category should only be used when no other code provides a better fit.

For example, hair and nail salons are often incorrectly placed under 812990, as they should be categorized under “Hair, Nail, and Skin Care Services” (codes 812112 or 812113). Pet care services, such as grooming and boarding, have their own code, 812910 for “Pet Care (except Veterinary) Services,” and should not be in the general category. Other industries with specific designations include funeral homes, which are classified under NAICS code 812210. Dry-cleaning and laundry services that are not coin-operated fall under code 812320, while businesses developing film use codes within “Photofinishing” (812921 or 812922).

How to Report Your Business Code

After determining 812990 is the correct classification, the code must be reported on the annual tax return. Sole proprietors and single-member LLCs file Schedule C (Form 1040), “Profit or Loss from Business.” The six-digit NAICS code is entered in Box B, which asks for the “Principal business or professional activity code.”

Other business structures also report this code. Partnerships filing Form 1065, “U.S. Return of Partnership Income,” enter the code in item C. Corporations filing Form 1120, “U.S. Corporation Income Tax Return,” enter the business activity code on the first page.

The Internal Revenue Service (IRS) uses this data for statistical purposes. By collecting these codes, the agency analyzes economic activity across all sectors of the U.S. economy. This data helps government economists understand industry trends and growth patterns. Accurate reporting ensures the integrity of this national economic data.