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IRS Business Codes

If you have a home based business that you run as a sole proprietorship, you will need to file Schedule C with your 1040 tax form. On Schedule C, the IRS wants to know what business you are in and the IRS has a list of business codes that you can choose from. The business codes are for information only. You should select the business code that best describe your business.

http://www.irs.gov/pub/irs-pdf/i1040sc.pdf

 

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