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These values and competencies are worth to think about:
1. Communication skills: To be able exchanging effectively reliable and meaningful information.
2. Commitment to excellence: To deliver continually high-quality products & services.
3. Lifelong learning: To value education, skill and knowledge beyond diploma and certification.
4. Integrity: To hold your standards with rigorously professional ethics.
5. Competence: To demonstrate and perform with high level of expertise and knowledge.
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Wednesday, December 28, 2011
Thursday, December 22, 2011
Buying a Business – Legal Steps to Consider
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1. Due Diligence: To research the Seller’s Business, which includes but not limited to: Business Finances, Legal Issues, Employees and Business Structure.
2. Know What you are Buying: The entity and any stock in that business, or as assets of the business.
3. Form a New Legal Entity: It may be advisable to create a new entity that will acquire the assets of the target business.
4. Write Up a Letter of Intent: This is a non-binding agreement outlining what is to be done when the buyer and the seller have generally agreed upon the terms of the transaction.
5. Negotiate Purchase Terms: Sales agreement.
6. Focus on Board Employees: Don’t assume that the employees will automatically be transferred to you.
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1. Due Diligence: To research the Seller’s Business, which includes but not limited to: Business Finances, Legal Issues, Employees and Business Structure.
2. Know What you are Buying: The entity and any stock in that business, or as assets of the business.
3. Form a New Legal Entity: It may be advisable to create a new entity that will acquire the assets of the target business.
4. Write Up a Letter of Intent: This is a non-binding agreement outlining what is to be done when the buyer and the seller have generally agreed upon the terms of the transaction.
5. Negotiate Purchase Terms: Sales agreement.
6. Focus on Board Employees: Don’t assume that the employees will automatically be transferred to you.
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Wednesday, December 21, 2011
Six Year-End Tips to Reduce 2011 Taxes
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Source: www.irs.gov
The IRS wants to remind all taxpayers that with the New Year fast approaching, there is still time for you to take steps that can lower your 2011 taxes. However, you usually need to take action no later than Dec. 31 in order to claim certain tax benefits.
Here are six tax-saving tips for you to consider before the calendar turns to 2012:
1. Make Charitable Contributions – If you itemize deductions, your donations must be made to qualified charities no later than Dec. 31 to be deductible for 2011. You must have a canceled check, a bank statement, credit card statement or a written statement from the charity, showing the name of the charity and the date and amount of the contribution for all cash donations. Donations charged to a credit card by Dec. 31 are deductible for 2011, even if the bill isn't paid until 2012. If you donate clothing or household items, they must be in good used condition or better to be deductible.
2. Install Energy-Efficient Home Improvements – You still have time this year to make energy-saving and green-energy home improvements and qualify for either of two home energy credits. Installing energy efficient improvements such as insulation, new windows and water heaters to your main home can provide up to $500 in tax savings. Homeowners going green should also check out the Residential Energy Efficient Property Credit, designed to spur investment in alternative energy equipment. The credit equals 30 percent of the cost of qualifying solar, wind, geothermal, or heat pump property. For details see Special Edition Tax Tip 2011-08, Home Energy Credits Still Available for 2011 on the IRS.gov website.
3. Consider a Portfolio Adjustment – Check your investments for gains and losses and consider sales by Dec. 31. You may normally deduct capital losses up to the amount of capital gains, plus $3,000 from other income. If your net capital losses are more than $3,000, the excess can be carried forward and deducted in future years.
4. Contribute the Maximum to Retirement Accounts – Elective deferrals you make to employer-sponsored 401(k) plans or similar workplace retirement programs for 2011 must be made by Dec. 31. However, you have until April 17, 2012, to set up a new IRA or add money to an existing IRA and still have it count for 2011. You normally can contribute up to $5,000 to a traditional or Roth IRA, and up to $6,000 if age 50 or over. The Saver’s Credit, also known as the Retirement Savings Contribution Credit, is also available to low- and moderate-income workers who voluntarily contribute to an IRA or workplace retirement plan. The maximum Saver’s Credit is $1,000, and $2,000 for married couples, but the amount allowed could be reduced or eliminated for some taxpayers in part because of the impact of other deductions and credits.
5. Make a Qualified Charitable Distribution – If you are age 70½ or over, the qualified charitable distribution (QCD) allows you to make a distribution paid directly from your individual retirement account to a qualified charity, and exclude the amount from gross income. The maximum annual exclusion for QCDs is $100,000. The excluded amount can be used to satisfy any required minimum distributions that the individual must otherwise receive from their IRAs in 2011. This benefit is available even if you do not itemize deductions.
6. Don't Overlook the Small Business Health Care Tax Credit – If you are a small employer who pays at least half of your employee health insurance premiums, you may qualify for a tax credit of up to 35 percent of the premiums paid. An employer with fewer than 25 full-time employees who pays an average wage of less than $50,000 a year may qualify. For more information see the Small Business Health Care Tax Credit page on IRS.gov.
And here is one final tip to remember: you should always save receipts and records related to your taxes. Good recordkeeping is a must because you need records to prepare your tax return, and it will help you to file quickly and accurately next year.
For more year-end tax information and to access all IRS forms and publications, visit the IRS website at http://www.irs.gov.
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Source: www.irs.gov
The IRS wants to remind all taxpayers that with the New Year fast approaching, there is still time for you to take steps that can lower your 2011 taxes. However, you usually need to take action no later than Dec. 31 in order to claim certain tax benefits.
Here are six tax-saving tips for you to consider before the calendar turns to 2012:
1. Make Charitable Contributions – If you itemize deductions, your donations must be made to qualified charities no later than Dec. 31 to be deductible for 2011. You must have a canceled check, a bank statement, credit card statement or a written statement from the charity, showing the name of the charity and the date and amount of the contribution for all cash donations. Donations charged to a credit card by Dec. 31 are deductible for 2011, even if the bill isn't paid until 2012. If you donate clothing or household items, they must be in good used condition or better to be deductible.
2. Install Energy-Efficient Home Improvements – You still have time this year to make energy-saving and green-energy home improvements and qualify for either of two home energy credits. Installing energy efficient improvements such as insulation, new windows and water heaters to your main home can provide up to $500 in tax savings. Homeowners going green should also check out the Residential Energy Efficient Property Credit, designed to spur investment in alternative energy equipment. The credit equals 30 percent of the cost of qualifying solar, wind, geothermal, or heat pump property. For details see Special Edition Tax Tip 2011-08, Home Energy Credits Still Available for 2011 on the IRS.gov website.
3. Consider a Portfolio Adjustment – Check your investments for gains and losses and consider sales by Dec. 31. You may normally deduct capital losses up to the amount of capital gains, plus $3,000 from other income. If your net capital losses are more than $3,000, the excess can be carried forward and deducted in future years.
4. Contribute the Maximum to Retirement Accounts – Elective deferrals you make to employer-sponsored 401(k) plans or similar workplace retirement programs for 2011 must be made by Dec. 31. However, you have until April 17, 2012, to set up a new IRA or add money to an existing IRA and still have it count for 2011. You normally can contribute up to $5,000 to a traditional or Roth IRA, and up to $6,000 if age 50 or over. The Saver’s Credit, also known as the Retirement Savings Contribution Credit, is also available to low- and moderate-income workers who voluntarily contribute to an IRA or workplace retirement plan. The maximum Saver’s Credit is $1,000, and $2,000 for married couples, but the amount allowed could be reduced or eliminated for some taxpayers in part because of the impact of other deductions and credits.
5. Make a Qualified Charitable Distribution – If you are age 70½ or over, the qualified charitable distribution (QCD) allows you to make a distribution paid directly from your individual retirement account to a qualified charity, and exclude the amount from gross income. The maximum annual exclusion for QCDs is $100,000. The excluded amount can be used to satisfy any required minimum distributions that the individual must otherwise receive from their IRAs in 2011. This benefit is available even if you do not itemize deductions.
6. Don't Overlook the Small Business Health Care Tax Credit – If you are a small employer who pays at least half of your employee health insurance premiums, you may qualify for a tax credit of up to 35 percent of the premiums paid. An employer with fewer than 25 full-time employees who pays an average wage of less than $50,000 a year may qualify. For more information see the Small Business Health Care Tax Credit page on IRS.gov.
And here is one final tip to remember: you should always save receipts and records related to your taxes. Good recordkeeping is a must because you need records to prepare your tax return, and it will help you to file quickly and accurately next year.
For more year-end tax information and to access all IRS forms and publications, visit the IRS website at http://www.irs.gov.
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Tuesday, December 20, 2011
What to Bring for Tax Preparation
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- All Form W-2's, W-2G and 1099-Misc
- Interest Statements Form 1099-INT
- Dividend Statements Form 1099-DIV
- IRA & Pension Statements (for withdrawals) Form 1099-R
- Miscellaneous income statements Forms 1099-MISC, 1099-K, 1099-S, 1099-B, 1099-G, etc.
- Abandonment of Property & Cancellation of Debt Form 1099-A & 1099-C
- Amounts of any (Roth or traditional) IRA contributions you made for the tax year Form 5498
- Sales of Stocks & Bonds Form 1099-B. Brokerage Statements: MUST have your Cost for Stocks/Bonds sold & date acquired
- Statement of Student Loan Interest Form 1098-E
- Tuition Statements & Form 1098-T. PLUS Receipts for book & technology purchases for college
- Mortgage Interest Statements Form 1098
- Health Savings Account Statements Form 1099-SA, 5498-SA
- Copy of Closing Statement (HUD-1) if Bought/Sold Home or other property (Need Closing Stmt for both Old Home and New Home)
- Receipts & manufacturer information on energy credit purchases for your home
- Medical expenses, including after-tax insurance premiums, doctor, dental, vision care, hospital & pharmacy bills
- Local tax forms or paid receipts
- K-1 forms for Partnerships, S-Corporations, Trusts or Estates
- Receipts for cash and/or non-cash charitable contributions, or a list of organizations & amounts
- Records of unreimbursed business expenses & mileage required for your job
- Rental income & expenses for rental property
- Copies of any other Statements you think might be relevant
- Total Sales or Receipts, and Forms 1099-MISC and 1099-K received
- Car and Truck Expense (Need BOTH business miles and non-business miles whether you deduct actual expense or standard mileage allowance)
- Advertising, Insurance, Business Interest, Office Supplies, Rent, Repairs, Supplies
- Taxes, Meals when out of town overnight, Motel, Airfare, other Travel expenses
- Salaries paid employees (W-2 Wages), Subcontractor payments including copies of 1099-MISC filed
- Purchases for resale, Ending Inventory
- Cost and date of Purchase for any new equipment, computers, machines, etc.
- Health Insurance
- Payroll records for new employment tax & health insurance credits
- Square footage of office to total for home
- Cost of home and date you began using it as a home office
- Annual expenses for homeowner’s insurance, utilities and repairs on your home
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- All Form W-2's, W-2G and 1099-Misc
- Interest Statements Form 1099-INT
- Dividend Statements Form 1099-DIV
- IRA & Pension Statements (for withdrawals) Form 1099-R
- Miscellaneous income statements Forms 1099-MISC, 1099-K, 1099-S, 1099-B, 1099-G, etc.
- Abandonment of Property & Cancellation of Debt Form 1099-A & 1099-C
- Amounts of any (Roth or traditional) IRA contributions you made for the tax year Form 5498
- Sales of Stocks & Bonds Form 1099-B. Brokerage Statements: MUST have your Cost for Stocks/Bonds sold & date acquired
- Statement of Student Loan Interest Form 1098-E
- Tuition Statements & Form 1098-T. PLUS Receipts for book & technology purchases for college
- Mortgage Interest Statements Form 1098
- Health Savings Account Statements Form 1099-SA, 5498-SA
- Copy of Closing Statement (HUD-1) if Bought/Sold Home or other property (Need Closing Stmt for both Old Home and New Home)
- Receipts & manufacturer information on energy credit purchases for your home
- Medical expenses, including after-tax insurance premiums, doctor, dental, vision care, hospital & pharmacy bills
- Local tax forms or paid receipts
- K-1 forms for Partnerships, S-Corporations, Trusts or Estates
- Receipts for cash and/or non-cash charitable contributions, or a list of organizations & amounts
- Records of unreimbursed business expenses & mileage required for your job
- Rental income & expenses for rental property
- Copies of any other Statements you think might be relevant
If You're Self-Employed
- Total Sales or Receipts, and Forms 1099-MISC and 1099-K received
- Car and Truck Expense (Need BOTH business miles and non-business miles whether you deduct actual expense or standard mileage allowance)
- Advertising, Insurance, Business Interest, Office Supplies, Rent, Repairs, Supplies
- Taxes, Meals when out of town overnight, Motel, Airfare, other Travel expenses
- Salaries paid employees (W-2 Wages), Subcontractor payments including copies of 1099-MISC filed
- Purchases for resale, Ending Inventory
- Cost and date of Purchase for any new equipment, computers, machines, etc.
- Health Insurance
- Payroll records for new employment tax & health insurance credits
Home office for your business
- Square footage of office to total for home
- Cost of home and date you began using it as a home office
- Annual expenses for homeowner’s insurance, utilities and repairs on your home
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NEW YEAR FINANCIAL STRESS QUESTIONNAIRE
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1. Do you have a will that is up-to-date?
2. Do you have an adequate emergency fund (3 to 6 month) ?
3. Do you have a General Power of Attorney for someone to manage your finance in case you are incapacitated?
4. Do you know the interest rates on your credit cards and their balances?
5. Do you have adequate insurance covered for yourself and your family (ie. life, health and etc.?
6. Do you have a spending budget?
7. Do your retirement savings adequately plan?
8. Do you financially comfortable to pay your current and long-term debts?
9. Do you satisfy with your career financially? If not, do you have a plan to improve it?
10. Do you have a detailed proposal for your children's college costs, financial aid options & college savings programs?
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1. Do you have a will that is up-to-date?
2. Do you have an adequate emergency fund (3 to 6 month) ?
3. Do you have a General Power of Attorney for someone to manage your finance in case you are incapacitated?
4. Do you know the interest rates on your credit cards and their balances?
5. Do you have adequate insurance covered for yourself and your family (ie. life, health and etc.?
6. Do you have a spending budget?
7. Do your retirement savings adequately plan?
8. Do you financially comfortable to pay your current and long-term debts?
9. Do you satisfy with your career financially? If not, do you have a plan to improve it?
10. Do you have a detailed proposal for your children's college costs, financial aid options & college savings programs?
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Friday, December 16, 2011
Understanding Your IRS Notice or Letter
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| Notice Number | Description | Topic |
|---|---|---|
| CP01H | You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2010 for a 2010 tax return). | |
| CP02H | You owe a balance due as a result of amending your tax return to show receipt of a grant received as a result of Hurricane Katrina, Rita or Wilma. | Balance Due |
| CP03C | You received a tax credit (called the First-Time Homebuyer Credit) for a house you purchased. You may need to file a form to report a change in ownership to the house you purchased. | |
| CP04 | Our records show that you or your spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. As a result, you may be eligible for tax deferment. | |
| CP08 | You may qualify for the Additional Child Tax Credit and be entitled to some additional money. | Additional Child Tax Credit |
| CP10 | We made a change(s) to your return because we believe there's a miscalculation. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. | Change To Your Estimated Tax Credit Amount |
| CP10A | We made a change(s) to your return because we believe there's a miscalculation involving your Earned Income Credit. This change(s) affected the estimated tax payment you wanted applied to your taxes for next year. | Change To Your Estimated Tax Credit Amount |
| CP11 | We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes. | Balance Due |
| CP11A | We made changes to your return because we believe there's a miscalculation involving your Earned Income Credit. You owe money on your taxes as a result of these changes. | Balance Due |
| CP11M | We made changes to your return involving the Making Work Pay and Government Retiree Credit. You owe money on your taxes as a result of these changes. | Balance Due |
| CP12 | We made changes to correct a miscalculation on your return. | |
| CP12A | We made changes to correct the Earned Income Credit (EIC) claimed on your tax return. | |
| CP12E | We made changes to correct a miscalculation on your return. | |
| CP12M | We made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. | |
| CP12R | We made changes to the computation of the Rebate Recovery Credit on your return. | |
| CP13 | We made changes to your return because we believe there's a miscalculation. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | |
| CP13A | We made changes to your return because we found an error involving your Earned Income Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | |
| CP13M | We made changes to your return involving the Making Work Pay credit or the Government Retiree Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | |
| CP13R | We made changes to your return involving the Recovery Rebate Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | |
| CP14 | We sent you this notice because you owe money on unpaid taxes. | |
| CP14I | You owe taxes and penalties because you didn't take out the minimum amount you had to from your traditional individual retirement arrangement (IRA). Or, you put into a tax-sheltered account more than you can legally. | |
| CP16 | We sent you this notice to tell you about changes we made to your return that affect your refund. We made these changes because we believe there was a miscalculation. Our records show you owe other tax debts and we applied all or part of your refund to them. | |
| CP21A | We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). | Balance Due |
| CP21B | We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice. | Refund |
| CP21C | We made the change(s) you requested to your tax return for the tax year specified on the notice. You're not due a refund nor do you owe any additional amount. Your account balance for this tax form and tax year is zero. | Even Balance |
| CP21E | As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. | Balance Due |
| CP21I | We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. | Balance Due |
| CP22A | We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s). | Balance Due |
| CP22E | As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes. | Balance Due |
| CP22I | We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result of these changes. | Balance Due |
| CP23 | We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a balance due because of these changes. | |
| CP24 | We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes. | |
| CP24E | We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You have a potential overpayment credit because of these changes. | |
| CP25 | We made changes to your return because we found a difference between the amount of estimated tax payments on your tax return and the amount we posted to your account. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero. | |
| CP31 | Your refund check was returned to us, so you need to update your address. | Refund |
| CP39 | We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money. | |
| CP42 | The amount of your refund has changed because we used it to pay your spouse's past due tax debt. | |
| CP45 | We were unable to apply your overpayment to your estimated tax as you requested. | Overpayment |
| CP49 | We sent you this notice to tell you we used all or part of your refund to pay a tax debt. | Overpayment |
| CP53 | We can't provide your refund through direct deposit, so we're sending you a refund check by mail. | Direct Deposits |
| CP59 | We sent you this notice because we have no record that you filed your prior personal tax return or returns. | |
| CP71 | You received this notice to remind you of the amount you owe in tax, penalty and interest. | |
| CP71A | You received this notice to remind you of the amount you owe in tax, penalty and interest. | |
| CP71C | You received this notice to remind you of the amount you owe in tax, penalty and interest. | |
| CP71D | You received this notice to remind you of the amount you owe in tax, penalty and interest. | |
| CP120 | You need to send us documentation of your tax-exempt status. | Tax Exemptions |
| CP120A | Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan). | |
| CP130 | Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. | Filing Requirements |
| CP152 | We have received your return. | Confirmation of Return Receipt |
| CP153 | We can't provide you with your refund through a direct deposit, so we're sending you a refund check/credit payment by mail. | Refund |
| CP166 | We were unable to process your monthly payment because there were insufficient funds in your bank account. | Payment Process |
| CP178 | Your tax return filing requirements may have changed: You may no longer owe excise tax. | Filing Requirements |
| CP231 | Your refund or credit payment was returned to us and we need you to update your current address. | Address Update Needed |
| CP259 | We've sent you this notice because our records indicate you didn't file the required business tax return identified in the notice. | |
| CP259A | We sent you this notice because our records indicate you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax. | |
| CP259B | We sent you this notice because our records indicate you didn't file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. | |
| CP259C | We sent you this notice because our records indicate you are presumed to be a private foundation and you didn't file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. | |
| CP259D | We sent you this notice because our records indicate you did not file a required Form 990-T, Exempt Organization Business Income Tax Return. | |
| CP259E | We sent you this notice because our records indicate you did not file a required Form 990-N, e-Postcard. | |
| CP259F | We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return. | |
| CP259G | We sent you this notice because our records indicate you did not file a required Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. | |
| CP259H | We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax. | |
| CP276A | We didn't receive a correctly completed tax liability schedule. We normally charge a Federal Tax Deposit (FTD) penalty when this happens. We decided not to do so this time. | FTD Penalty |
| CP276B | We didn't receive the correct amount of tax deposits. We normally charge a Federal Tax Deposit penalty when this happens. We decided not to do so this time. | FTD Penalty |
| CP501 | You have a balance due (money you owe the IRS) on one of your tax accounts. | |
| CP503 | We have not heard from you and you still have an unpaid balance on one of your tax accounts. | |
| CP504 | You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) your state income tax refund and apply it to pay the amount you owe. | |
| CP504B | You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount you owe. | |
| CP521 | This notice is to remind you that you have an installment agreement payment due. Please send your payment immediately. | |
| CP523 | This notice informs you of our intent to terminate your installment agreement and seize (levy) your assets. You have defaulted on your agreement. | |
| CP565 | We gave you an Individual Taxpayer Identification Number (ITIN). | |
| CP565 (SP) | Nosotros le asignamos un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). | |
| CP566 | We need more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent us an incomplete form. You may have sent us the wrong documents. | |
| CP566 (SP) | Necesitamos más información para poder tramitar su solicitud para un Número de Identificación Personal del Contribuyente (ITIN, por sus siglas en inglés). Usted quizá nos envió un formulario incompleto. O, quizá nos envió los documentos incorrectos. | |
| CP567 | We rejected your application for an Individual Taxpayer Identification Number (ITIN). You may not be eligible for an ITIN. Your documents may be invalid. We may not have received a reply when we asked for more information. | |
| CP567 (SP) | Hemos rechazado su solicitud para un Número de Identificación Personal de Contribuyente (ITIN, por sus siglas en inglés). Es posible que no reúna los requisitos para un ITIN o que sus documentos no sean válidos. O es posible que no hayamos recibido una contestación de su parte cuando solicitamos más información. | |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. | |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. | |
| CP604 | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda. | |
| CP604B | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda. | |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. | |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. | |
| CP711 | Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones. | |
| CP712 | Hemos realizado cambios para corregir un error de cálculo en su planilla. | |
| CP713 | Hemos realizado cambios para corregir un error de cálculo en su planilla. No se le debe un reembolso y no adeuda una cantidad de dinero adicional a causa de estos cambios. El saldo de su cuenta es cero. | |
| CP714 | Le enviamos este aviso porque usted adeuda contribuciones pendientes de pago. | |
| CP721 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. | |
| CP722 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. | |
| CP749 | Le enviamos este aviso para informarle que hemos utilizado todo o parte de su reintegro para pagar una deuda contributiva. | |
| CP759 | Le enviamos este aviso porque no tenemos registro que indique que usted radicó su planilla o planillas de contribuciones personales para uno o varios años anteriores. | |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. | |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. | |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. | |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. | |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. | |
| CP2005 | We accepted the information you sent us. We're not going to change your tax return. We've closed our review of it. | |
| CP2006 | We received your information. We'll look at it and let you know what we're going to do. | |
| CP2057 | You need to file an amended return. We've received information not reported on your tax return. | |
| CP2501 | You need to contact us. We've received information not reported on your tax return. |
Other Notices and Letters
| Notice or Letter Number | Title |
|---|---|
| CP 57 | Notice of Insufficient Funds |
| CP 88 | Delinquent Return Refund Hold |
| CP 90/CP 297 | Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing |
| CP 297A | Notice of Levy and Notice of Your Right to a Hearing |
| CP 91/CP 298 | Final Notice Before Levy on Social Security Benefits |
| CP 161 | Request for Payment or Notice of Unpaid Balance, Balance Due |
| CP 2000 | Notice of Proposed Adjustment for Underpayment/Overpayment |
| Letter 0484C | Collection Information Statement Requested (Form 433F/433D); Inability to Pay/Transfer |
| Letter 0549C | Balance Due on Account is Paid |
| Letter 668D(LP 68) | We released the taxpayer's levy. |
| Letter 0681C | Proposal to Pay Accepted |
| Letter 0757C | Installment Privilege Terminated |
| Letter 1058 (LT 11) | Final Notice prior to levy; your right to a hearing |
| Letter 1615 (LT 18) | Mail us your overdue tax returns. |
| Letter 1731 (LP 64) | Please help us locate a taxpayer. |
| Letter 1737 (LT 27) | Please complete and site Form 433F, Collection Information Statement. |
| Letter 1961C | Installment Agreement for Direct Debit 433-G |
| Letter 1962C | Installment Agreement Reply to Taxpayer |
| Letter 2050 (LT 16) | Please call us about your overdue taxes or tax return. |
| Letter 2257C | Balance Due Total to Taxpayer |
| Letter 2271C | Installment Agreement for Direct Debit Revisions |
| Letter 2272C | Installment Agreement Cannot be Considered |
| Letter 2273C | Installment Agreement Accepted: Terms Explained |
| Letter 2318C | Installment Agreement: Payroll Deduction (F2159) Incomplete |
| Letter 2357C | Abatement of Penalties and Interest |
| Letter 2603C | Installment Agreement Accepted - Notice of Federal Tax Lien Will be Filed |
| Letter 2604C | Pre-assessed Installment Agreement |
| Letter 2761C | Request for Combat Zone Service Dates |
| Letter 2789C | Taxpayer Response to Reminder of Balance Due |
| Letter 2840C | CC IAPND Installment Agreement Confirmation |
| Letter 3030C | Balance Due Explained:Tax/Interest Not Paid |
| Letter 3127C | Revision to Installment Agreement |
| Letter 3217C | Installment Agreement Accepted: Terms Explained |
| Letter 3228 (LT 39) | Reminder notice. |
| Letter 4903 (LT 26) | We have no record of receiving your tax returns. |
| Letter LP 47 | Address Information Request |
| Letter LP 59 | Please contact us about the taxpayer levy. |
Wednesday, December 14, 2011
HOW DO I CONTACT THE IRS?
.
* IRS website www.irs.gov
* Individual return assistance (800) 829-1040
* Business return assistance (800) 829-4933
* Exempt organizations,
Retirement Plan Administrators,
Government Entities (877) 829-5500
* People with hearing impairments (800) 829-4059 (TDD)
* E-file application and help (866) 255-0654
* Help Desk (U.S./Canada) (800) 876-1715
* Help Desk (International) (319) 464-3291
* Refund hotline (800) 829-1954
* Order forms and publications (800) 829-3676
* Social Security Administration (800) 772-1213
* Taxpayer Advocate Service (877) 777-4778
* Suspected identity-theft victims (800) 908-4490
NOTE: To call, write, or visit the local taxpayer advocate office
for your state, refer to Publication 1546 on the IRS website.
HOW DO I REPORT SUSPECTED TAX FRAUD ACTIVITY?
If you suspect or know of an individual or company that is not
complying with the tax laws, report this activity. Reports of
suspected tax fraud can be made by phone, mail, or at your local
IRS walk-in office.
- By phone: From within the U.S. (800) 829-0433
International callers (215) 516-2000
- By mail: Send written correspondence to the IRS Service Center
where the return was filed, or complete Form 3949-A and
mail it to Internal Revenue Service, Fresno, CA 93888.
.
* IRS website www.irs.gov
* Individual return assistance (800) 829-1040
* Business return assistance (800) 829-4933
* Exempt organizations,
Retirement Plan Administrators,
Government Entities (877) 829-5500
* People with hearing impairments (800) 829-4059 (TDD)
* E-file application and help (866) 255-0654
* Help Desk (U.S./Canada) (800) 876-1715
* Help Desk (International) (319) 464-3291
* Refund hotline (800) 829-1954
* Order forms and publications (800) 829-3676
* Social Security Administration (800) 772-1213
* Taxpayer Advocate Service (877) 777-4778
* Suspected identity-theft victims (800) 908-4490
NOTE: To call, write, or visit the local taxpayer advocate office
for your state, refer to Publication 1546 on the IRS website.
HOW DO I REPORT SUSPECTED TAX FRAUD ACTIVITY?
If you suspect or know of an individual or company that is not
complying with the tax laws, report this activity. Reports of
suspected tax fraud can be made by phone, mail, or at your local
IRS walk-in office.
- By phone: From within the U.S. (800) 829-0433
International callers (215) 516-2000
- By mail: Send written correspondence to the IRS Service Center
where the return was filed, or complete Form 3949-A and
mail it to Internal Revenue Service, Fresno, CA 93888.
.
How to Pay IRS Balance Due Return or ES Payment
.
RETURN WITH A BALANCE DUE--If the taxpayer has a balance due on a
return and does not elect to pay using direct debit, the balance due
can be paid by one of the following methods:
A. CHECK OR MONEY ORDER payable to "United States Treasury"
1. Write "2011 Form 1040" and taxpayer name, address, SSN, and
daytime phone number on the payment
2. Mail the payment with Form 1040 (if paper-filing) and Form
1040-V.
B. CREDIT CARD (MC, Visa, Discover, AmEx)
* Using Integrated File and Pay (IFP): Go to the EPAY screen for
details.
* Using the Drake e-Payment Center (standalone): Go to
www.1040paytax.com.
ESTIMATED TAX PAYMENTS--Use one of the following options to pay
estimated tax payments:
A. CHECK OR MONEY ORDER payable to "United States Treasury"
1. Write "2011 Form 1040-ES" and the taxpayer SSN on the check or
money order.
2. Mail the payment and voucher to the appropriate address.
(Addresses vary depending on where the taxpayer lives; see
the 1040-ES instructions.)
B. DEBIT CARD or CREDIT CARD using the Drake E-Payment Center:
www.1040paytax.com (MC, Vis, Disc)
C. ELECTRONIC FEDERAL TAX PAYMENT SYSTEM (EFTPS)
* Taxpayer can enroll online at www.eftps.com or call the
applicable number provided below:
(888) 555-4477 (for business accounts)
(888) 316-6541 (for individual accounts)
D. DIRECT DEBIT at the time the 2011 return is e-filed. The PMT
screen has selection fields for each quarter and the amounts to be
withdrawn on each quarterly due date. See the PMT screen for more
information.
.
RETURN WITH A BALANCE DUE--If the taxpayer has a balance due on a
return and does not elect to pay using direct debit, the balance due
can be paid by one of the following methods:
A. CHECK OR MONEY ORDER payable to "United States Treasury"
1. Write "2011 Form 1040" and taxpayer name, address, SSN, and
daytime phone number on the payment
2. Mail the payment with Form 1040 (if paper-filing) and Form
1040-V.
B. CREDIT CARD (MC, Visa, Discover, AmEx)
* Using Integrated File and Pay (IFP): Go to the EPAY screen for
details.
* Using the Drake e-Payment Center (standalone): Go to
www.1040paytax.com.
ESTIMATED TAX PAYMENTS--Use one of the following options to pay
estimated tax payments:
A. CHECK OR MONEY ORDER payable to "United States Treasury"
1. Write "2011 Form 1040-ES" and the taxpayer SSN on the check or
money order.
2. Mail the payment and voucher to the appropriate address.
(Addresses vary depending on where the taxpayer lives; see
the 1040-ES instructions.)
B. DEBIT CARD or CREDIT CARD using the Drake E-Payment Center:
www.1040paytax.com (MC, Vis, Disc)
C. ELECTRONIC FEDERAL TAX PAYMENT SYSTEM (EFTPS)
* Taxpayer can enroll online at www.eftps.com or call the
applicable number provided below:
(888) 555-4477 (for business accounts)
(888) 316-6541 (for individual accounts)
D. DIRECT DEBIT at the time the 2011 return is e-filed. The PMT
screen has selection fields for each quarter and the amounts to be
withdrawn on each quarterly due date. See the PMT screen for more
information.
.
Wednesday, December 7, 2011
TAX UPDATE: What’s New
.
2011 Standard Deduction
The basic standard deduction for 2011 is:
Single or MFS.................................................................... $ 5,800
MFJ or QW........................................................................ $11,600
HOH................................................................................... $ 8,500
Age 65 and/or blind. The additional amounts for age 65 or
older and/or blind, per person per event in 2011 are:
MFJ, QW, or MFS............................................................... $ 1,150
Single or HOH.................................................................... $ 1,450
Taxpayer claimed as a dependent on someone else’s return. The standard
deduction in 2011 is the greater of $950, or earned income plus
$300, not to exceed $5,800, $11,600, or $8,500, depending upon filing status.
Add $1,150 or $1,450 (depending upon filing status) for age 65 or
older and/or blind.
Increased standard deduction. The provisions that increased the 2009
standard deduction for state and local property taxes, a net disaster loss
deduction, and the sales and excise tax deduction for the purchase of a
new vehicle does not apply for 2010 or 2011. The new law did not extend
these provisions.
2011 Personal Exemptions
The personal exemption per person for 2011 is............................ $ 3,700
Phaseout. For 2011 and 2012, the personal exemption phaseout does
not apply. Unless extended by Congress, the full phaseout of personal
exemptions will apply for tax year 2013.
2011 Itemized Deduction Phase-Out
For 2011 and 2012, the itemized deduction phaseout does not apply. Unless
extended by Congress, the full phaseout of itemized deductions will
apply for tax year 2013.
2011 Federal Tax Rate Schedule
Single Taxable Income
$ 0 to 8,500 × 10.0% minus $ 0.00 = Tax
8,501 to 34,500 × 15.0% minus 425.00 = Tax
34,501 to 83,600 × 25.0% minus 3,875.00 = Tax
83,601 to 174,400 × 28.0% minus 6,383.00 = Tax
174,401 to 379,150 × 33.0% minus 15,103.00 = Tax
379,151 and over × 35.0% minus 22,686.00 = Tax
MJF or QW Taxable Income
$ 0 to 17,000 × 10.0% minus $ 0.00 = Tax
17,001 to 69,000 × 15.0% minus 850.00 = Tax
69,001 to 139,350 × 25.0% minus 7,750.00 = Tax
139,351 to 212,300 × 28.0% minus 11,930.50 = Tax
212,301 to 379,150 × 33.0% minus 22,545.50 = Tax
379,151 and over × 35.0% minus 30,128.50 = Tax
MFS Taxable Income
$ 0 to 8,500 × 10.0% minus $ 0.00 = Tax
8,501 to 34,500 × 15.0% minus 425.00 = Tax
34,501 to 69,675 × 25.0% minus 3,875.00 = Tax
69,676 to 106,150 × 28.0% minus 5,965.25 = Tax
106,151 to 189,575 × 33.0% minus 11,272.75 = Tax
189,576 and over × 35.0% minus 15,064.25 = Tax
HOH Taxable Income
$ 0 to 12,150 × 10.0% minus $ 0.00 = Tax
12,151 to 46,250 × 15.0% minus 607.50 = Tax
46,251 to 119,400 × 25.0% minus 5,232.50 = Tax
119,401 to 193,350 × 28.0% minus 8,814.50 = Tax
193,351 to 379,150 × 33.0% minus 18,482.00 = Tax
379,151 and over × 35.0% minus 26,065.00 = Tax
IRS Announces 2012 Standard Mileage Rates, Most Rates Are the Same as in July
WASHINGTON — The Internal Revenue Service today issued the 2012 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.
Beginning on Jan. 1, 2012, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:
55.5 cents per mile for business miles driven
23 cents per mile driven for medical or moving purposes
14 cents per mile driven in service of charitable organizations
The rate for business miles driven is unchanged from the mid-year adjustment that became effective on July 1, 2011. The medical and moving rate has been reduced by 0.5 cents per mile.
The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs as determined by the same study. Independent contractor Runzheimer International conducted the study.
Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.
A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle. In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.
These and other requirements for a taxpayer to use a standard mileage rate to calculate the amount of a deductible business, moving, medical or charitable expense are in Rev. Proc. 2010-51.
Notice 2012-01 contains the standard mileage rates, the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in computing the allowance under a fixed and variable rate plan.
.
2011 Standard Deduction
The basic standard deduction for 2011 is:
Single or MFS.................................................................... $ 5,800
MFJ or QW........................................................................ $11,600
HOH................................................................................... $ 8,500
Age 65 and/or blind. The additional amounts for age 65 or
older and/or blind, per person per event in 2011 are:
MFJ, QW, or MFS............................................................... $ 1,150
Single or HOH.................................................................... $ 1,450
Taxpayer claimed as a dependent on someone else’s return. The standard
deduction in 2011 is the greater of $950, or earned income plus
$300, not to exceed $5,800, $11,600, or $8,500, depending upon filing status.
Add $1,150 or $1,450 (depending upon filing status) for age 65 or
older and/or blind.
Increased standard deduction. The provisions that increased the 2009
standard deduction for state and local property taxes, a net disaster loss
deduction, and the sales and excise tax deduction for the purchase of a
new vehicle does not apply for 2010 or 2011. The new law did not extend
these provisions.
2011 Personal Exemptions
The personal exemption per person for 2011 is............................ $ 3,700
Phaseout. For 2011 and 2012, the personal exemption phaseout does
not apply. Unless extended by Congress, the full phaseout of personal
exemptions will apply for tax year 2013.
2011 Itemized Deduction Phase-Out
For 2011 and 2012, the itemized deduction phaseout does not apply. Unless
extended by Congress, the full phaseout of itemized deductions will
apply for tax year 2013.
2011 Federal Tax Rate Schedule
Single Taxable Income
$ 0 to 8,500 × 10.0% minus $ 0.00 = Tax
8,501 to 34,500 × 15.0% minus 425.00 = Tax
34,501 to 83,600 × 25.0% minus 3,875.00 = Tax
83,601 to 174,400 × 28.0% minus 6,383.00 = Tax
174,401 to 379,150 × 33.0% minus 15,103.00 = Tax
379,151 and over × 35.0% minus 22,686.00 = Tax
MJF or QW Taxable Income
$ 0 to 17,000 × 10.0% minus $ 0.00 = Tax
17,001 to 69,000 × 15.0% minus 850.00 = Tax
69,001 to 139,350 × 25.0% minus 7,750.00 = Tax
139,351 to 212,300 × 28.0% minus 11,930.50 = Tax
212,301 to 379,150 × 33.0% minus 22,545.50 = Tax
379,151 and over × 35.0% minus 30,128.50 = Tax
MFS Taxable Income
$ 0 to 8,500 × 10.0% minus $ 0.00 = Tax
8,501 to 34,500 × 15.0% minus 425.00 = Tax
34,501 to 69,675 × 25.0% minus 3,875.00 = Tax
69,676 to 106,150 × 28.0% minus 5,965.25 = Tax
106,151 to 189,575 × 33.0% minus 11,272.75 = Tax
189,576 and over × 35.0% minus 15,064.25 = Tax
HOH Taxable Income
$ 0 to 12,150 × 10.0% minus $ 0.00 = Tax
12,151 to 46,250 × 15.0% minus 607.50 = Tax
46,251 to 119,400 × 25.0% minus 5,232.50 = Tax
119,401 to 193,350 × 28.0% minus 8,814.50 = Tax
193,351 to 379,150 × 33.0% minus 18,482.00 = Tax
379,151 and over × 35.0% minus 26,065.00 = Tax
IRS Announces 2012 Standard Mileage Rates, Most Rates Are the Same as in July
WASHINGTON — The Internal Revenue Service today issued the 2012 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical or moving purposes.
Beginning on Jan. 1, 2012, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:
55.5 cents per mile for business miles driven
23 cents per mile driven for medical or moving purposes
14 cents per mile driven in service of charitable organizations
The rate for business miles driven is unchanged from the mid-year adjustment that became effective on July 1, 2011. The medical and moving rate has been reduced by 0.5 cents per mile.
The standard mileage rate for business is based on an annual study of the fixed and variable costs of operating an automobile. The rate for medical and moving purposes is based on the variable costs as determined by the same study. Independent contractor Runzheimer International conducted the study.
Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates.
A taxpayer may not use the business standard mileage rate for a vehicle after using any depreciation method under the Modified Accelerated Cost Recovery System (MACRS) or after claiming a Section 179 deduction for that vehicle. In addition, the business standard mileage rate cannot be used for more than four vehicles used simultaneously.
These and other requirements for a taxpayer to use a standard mileage rate to calculate the amount of a deductible business, moving, medical or charitable expense are in Rev. Proc. 2010-51.
Notice 2012-01 contains the standard mileage rates, the amount a taxpayer must use in calculating reductions to basis for depreciation taken under the business standard mileage rate, and the maximum standard automobile cost that a taxpayer may use in computing the allowance under a fixed and variable rate plan.
.
Wednesday, November 23, 2011
VIETNOTE v2.0
.VietNote là một nhu liệu để bạn viết tiếng Việt theo mã Unicode, một loại chữ tiêu chuẩn thống nhất trên toàn cầu cho mọi ngôn ngữ, bao gồm tiếng Việt của chúng ta.
VietNote is a software for you to write Vietnamese in Unicode, a standard text on global consistency for all languages, including Vietnamese language.
.
Download it here: VietNote v2.0
.
Monday, November 21, 2011
Home Energy Credits Still Available for 2011
.
The IRS reminds homeowners that they still have time this year to make energy-saving and green-energy home improvements and qualify for either of two home energy credits.
The Nonbusiness Energy Property Credit is aimed at homeowners installing energy efficient improvements such as insulation, new windows and furnaces. The credit is more limited than in the past years, but can still provide substantial tax savings.
• The 2011 credit rate is 10 percent of the cost of qualified energy efficiency improvements. Energy efficiency improvements include adding insulation, energy-efficient exterior windows and doors and certain roofs. The cost of installing these items does not count.
• The credit can also be claimed for the cost of residential energy property, including labor costs for installation. Residential energy property includes certain high-efficiency heating and air conditioning systems, water heaters and stoves that burn biomass fuel.
• The credit has a lifetime limit of $500, of which only $200 may be used for windows. If the total of nonbusiness energy property credits taken in prior years since 2005 is more than $500, the credit may not be claimed in 2011.
• Qualifying improvements must be placed into service to the taxpayer’s principal residence located in the United States before January 1, 2012.
Homeowners going green should also check out the Residential Energy Efficient Property Credit, designed to spur investment in alternative energy equipment.
• The credit equals 30 percent of what a homeowner spends on qualifying property such as solar electric systems, solar hot water heaters, geothermal heat pumps, wind turbines, and fuel cell property.
• No cap exists on the amount of credit available except for fuel cell property.
• Generally, labor costs are included when figuring this credit.
Not all energy-efficient improvements qualify for these tax credits, so homeowners should check the manufacturer’s tax credit certification statement before they purchase. Taxpayers can normally rely on this certification statement which can usually be found on the manufacturer’s website or with the product packaging.
Eligible homeowners can claim both of these credits on Form 5695, Residential Energy Credits when they file their 2011 federal income tax return. Because these are credits and not deductions, they reduce the amount of tax owed dollar for dollar. An eligible taxpayer can claim these credits regardless of whether he or she itemizes deductions on Schedule A.
.
The IRS reminds homeowners that they still have time this year to make energy-saving and green-energy home improvements and qualify for either of two home energy credits.
The Nonbusiness Energy Property Credit is aimed at homeowners installing energy efficient improvements such as insulation, new windows and furnaces. The credit is more limited than in the past years, but can still provide substantial tax savings.
• The 2011 credit rate is 10 percent of the cost of qualified energy efficiency improvements. Energy efficiency improvements include adding insulation, energy-efficient exterior windows and doors and certain roofs. The cost of installing these items does not count.
• The credit can also be claimed for the cost of residential energy property, including labor costs for installation. Residential energy property includes certain high-efficiency heating and air conditioning systems, water heaters and stoves that burn biomass fuel.
• The credit has a lifetime limit of $500, of which only $200 may be used for windows. If the total of nonbusiness energy property credits taken in prior years since 2005 is more than $500, the credit may not be claimed in 2011.
• Qualifying improvements must be placed into service to the taxpayer’s principal residence located in the United States before January 1, 2012.
Homeowners going green should also check out the Residential Energy Efficient Property Credit, designed to spur investment in alternative energy equipment.
• The credit equals 30 percent of what a homeowner spends on qualifying property such as solar electric systems, solar hot water heaters, geothermal heat pumps, wind turbines, and fuel cell property.
• No cap exists on the amount of credit available except for fuel cell property.
• Generally, labor costs are included when figuring this credit.
Not all energy-efficient improvements qualify for these tax credits, so homeowners should check the manufacturer’s tax credit certification statement before they purchase. Taxpayers can normally rely on this certification statement which can usually be found on the manufacturer’s website or with the product packaging.
Eligible homeowners can claim both of these credits on Form 5695, Residential Energy Credits when they file their 2011 federal income tax return. Because these are credits and not deductions, they reduce the amount of tax owed dollar for dollar. An eligible taxpayer can claim these credits regardless of whether he or she itemizes deductions on Schedule A.
.
Friday, November 18, 2011
Common IRS Audit Red Flags
.
1. Failure to report all taxable income: The IRS receives copies of all 1099s and W-2s that you receive during a year, so make sure that you report all required income on your tax return.
2. Math errors: One of the biggest reasons that people receive a letter from the IRS is because of mathematical mistakes they make on their tax returns.
3. Returns claiming the home-buyer credit: First-time home buyers and longtime homeowners who claimed the home buyer credit should be prepared for IRS scrutiny.
4. Taking higher-than-average deductions: If deductions on your return are disproportionately large compared to your income, the IRS audit formulas take this into account when selecting returns for examination.
5. Claiming large charitable deductions: This comes up again and again because the IRS has found abuse on audit, especially with those taking larger deductions.
6. Engaging in currency transactions: The IRS gets many reports of cash transactions in excess of $10,000 involving banks, casinos, car dealers and other businesses, plus suspicious activity reports from banks and disclosures of foreign accounts.
7. Home office deduction: The IRS is always very interested in this deduction, primarily because it has a pretty high adjustment rate on audit.
8. Failure to report a foreign bank account: The IRS is intensely interested in people with offshore accounts, especially those in tax havens.
9. Business meals, travel and entertainment: Schedule C is critically examined by the IRS agents
10. Cash businesses: Small business owners, especially those in cash-intensive businesses. Example: Taxi drivers, car washes, bars, hair & nail salons, restaurants and etc. are an easy target for IRS auditors.
11. Claiming 100% business use of vehicle: Claiming 100% business use for an automobile on Schedule C is surely questioned by IRS agents.
12. Claiming a loss for a hobby activity: If your Schedule C loss-generating activity sounds like a hobby.
13. Rental losses: Rental losses are subject to a number of complex rules. Therefore, these taxpayers should expect their tax returns to be highly scrutinized and probably audited.
14. Unusual jump in income: Excessively higher or lower income compared to the previous year.
15. Dependency: You are claiming several dependents on your return, or dependents belong to others in previous years.
.
1. Failure to report all taxable income: The IRS receives copies of all 1099s and W-2s that you receive during a year, so make sure that you report all required income on your tax return.
2. Math errors: One of the biggest reasons that people receive a letter from the IRS is because of mathematical mistakes they make on their tax returns.
3. Returns claiming the home-buyer credit: First-time home buyers and longtime homeowners who claimed the home buyer credit should be prepared for IRS scrutiny.
4. Taking higher-than-average deductions: If deductions on your return are disproportionately large compared to your income, the IRS audit formulas take this into account when selecting returns for examination.
5. Claiming large charitable deductions: This comes up again and again because the IRS has found abuse on audit, especially with those taking larger deductions.
6. Engaging in currency transactions: The IRS gets many reports of cash transactions in excess of $10,000 involving banks, casinos, car dealers and other businesses, plus suspicious activity reports from banks and disclosures of foreign accounts.
7. Home office deduction: The IRS is always very interested in this deduction, primarily because it has a pretty high adjustment rate on audit.
8. Failure to report a foreign bank account: The IRS is intensely interested in people with offshore accounts, especially those in tax havens.
9. Business meals, travel and entertainment: Schedule C is critically examined by the IRS agents
10. Cash businesses: Small business owners, especially those in cash-intensive businesses. Example: Taxi drivers, car washes, bars, hair & nail salons, restaurants and etc. are an easy target for IRS auditors.
11. Claiming 100% business use of vehicle: Claiming 100% business use for an automobile on Schedule C is surely questioned by IRS agents.
12. Claiming a loss for a hobby activity: If your Schedule C loss-generating activity sounds like a hobby.
13. Rental losses: Rental losses are subject to a number of complex rules. Therefore, these taxpayers should expect their tax returns to be highly scrutinized and probably audited.
14. Unusual jump in income: Excessively higher or lower income compared to the previous year.
15. Dependency: You are claiming several dependents on your return, or dependents belong to others in previous years.
.
Monday, November 7, 2011
Misclassified Employees & Potential Penalties
.
As defined in Revenue Code Section 3509, misclassifying a worker as an independent contractor could result in being held liable for multiple items:
The IRS provides relief for employers who misclassified employees in error under IRC §3509. The Classification Settlement Program allows IRS examiners to offer employers with worker classification issues a settlement using a closing agreement that includes reduced rates for the employee's share of FICA taxes and the FITW (Federal Income Tax Withholding) that would have been withheld if properly classified as an employee. The employer making the error is still responsible for the full amount of their share of the FICA taxes and FUTA (Federal Unemployment Tax Act).
If the company has a reasonable basis for not treating workers as employees they must be able to show one of the following:
.
As defined in Revenue Code Section 3509, misclassifying a worker as an independent contractor could result in being held liable for multiple items:
- Employee's federal income tax
- Employee Social Security tax and Medicare tax
- Employer and employee Social Security tax and Medicare tax
- Federal unemployment tax
- Possible penalty and interest
The IRS provides relief for employers who misclassified employees in error under IRC §3509. The Classification Settlement Program allows IRS examiners to offer employers with worker classification issues a settlement using a closing agreement that includes reduced rates for the employee's share of FICA taxes and the FITW (Federal Income Tax Withholding) that would have been withheld if properly classified as an employee. The employer making the error is still responsible for the full amount of their share of the FICA taxes and FUTA (Federal Unemployment Tax Act).
If the company has a reasonable basis for not treating workers as employees they must be able to show one of the following:
- Judicial Precedent Safe Haven
- Past Audit Safe Haven
- Industry Practice Safe Haven
- Other Reasonable Basis
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Sunday, November 6, 2011
IRS 20 Factor Test on Employment Status
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As an aid to determining whether an individual is an employee under the common law rules, twenty factors or elements have been identified as indicating whether sufficient control is present to establish an employer-employee relationship. The twenty factors have been developed based on an examination of cases and rulings considering whether an individual is an employee. The degree of importance of each factor varies depending on the occupation and the factual context in which the services are performed. The twenty factors are designed only as guides for determining whether an individual is an employee; special scrutiny is required in applying the twenty factors to assure that formalistic aspects of an arrangement designed to achieve a particular status do not obscure the substance of the arrangement (that is, whether the person or persons for whom the services are performed exercise sufficient control over the individual for the individual to be classified as an employee). The twenty factors are described below:
1. INSTRUCTIONS. A worker who is required to comply with other persons' instructions about when, where, and how he or she is to work is ordinarily an employee. This control factor is present if the person or persons for whom the services are performed have the RIGHT to require compliance with instructions.
See, for example, Rev. Rul. 68-598, 1968-2 C.B. 464, and Rev. Rul. 66-381, 1966-2 C.B. 449.
2. TRAINING. Training a worker by requiring an experienced employee to work with the worker, by corresponding with the worker, by requiring the worker to attend meetings, or by using other methods, indicates that the person or persons for whom the services are performed want the services performed in a particular method or manner. See Rev. Rul. 70-630, 1970-2 C.B. 229.
3. INTEGRATION. Integration of the worker's services into the business operations generally shows that the worker is subject to direction and control. When the success or continuation of a business depends to an appreciable degree upon the performance of certain services, the workers who perform those services
must necessarily be subject to a certain amount of control by the owner of the business. See United States v. Silk, 331 U.S. 704 (1947), 1947-2 C.B. 167.
4. SERVICES RENDERED PERSONALLY. If the Services must be rendered personally, presumably the person or persons for whom the services are performed are interested in the methods used to accomplish the work as well as in the results. See Rev. Rul. 55-695, 1955-2 C.B. 410.
5. HIRING, SUPERVISING, AND PAYING ASSISTANTS. If the person or persons for whom the services are performed hire, supervise, and pay assistants, that factor generally shows control over the workers on the job. However, if one worker hires, supervises, and pays the other assistants pursuant to a contract under which the worker agrees to provide materials and labor and under which the worker is responsible only for the attainment of a result, this factor indicates an independent contractor status. Compare Rev. Rul. 63-115, 1963-1 C.B. 178, with Rev. Rul. 55-593 1955-2 C.B. 610.
6. CONTINUING RELATIONSHIP. A continuing relationship between the worker and the person or persons for whom the services are performed indicates that an employer-employee relationship exists. A continuing relationship may exist where work is performed at frequently recurring although irregular intervals.
See United States v. Silk.
7. SET HOURS OF WORK. The establishment of set hours of work by the person or persons for whom the services are performed is a factor indicating control. See Rev. Rul. 73-591, 1973-2 C.B. 337.
8. FULL TIME REQUIRED. If the worker must devote substantially full time to the business of the person or persons for whom the services are performed, such person or persons have control over the amount of time the worker spends working and impliedly restrict the worker from doing other gainful work. An independent contractor on the other hand, is free to work when and for whom he or she chooses. See Rev. Rul. 56-694, 1956-2 C.B. 694.
9. DOING WORK ON EMPLOYER'S PREMISES. If the work is performed on the premises of the person or persons for whom the services are performed, that factor suggests control over the worker, especially if the work could be done elsewhere. Rev. Rul. 56-660, 1956-2 C.B. 693. Work done off the premises of the person or persons receiving the services, such as at the office of the worker, indicates some freedom from control. However, this fact by itself does not mean that the worker is not an employee. The importance of this factor depends on the nature of the service involved and the extent to which an employer generally would require that employees perform such services on the employer's premises. Control over the place of work is indicated when the person or persons for whom the services are performed have the right to compel the worker to travel a designated route, to canvass a territory within a certain time, or to work at specific places as required. See Rev. Rul. 56-694.
10. ORDER OR SEQUENCE SET. If a worker must perform services in the order or sequence set by the person or persons for whom the services are performed, that factor shows that the worker is not free to follow the worker's own pattern of work but must follow the established routines and schedules of the person or persons for whom the services are performed. Often, because of the nature of an occupation, the person or persons for whom the services are performed do not set the order of the services or set the order infrequently. It is sufficient to show control, however, if such person or persons retain the right to do so. See Rev. Rul. 56-694.
11. ORAL OR WRITTEN REPORTS. A requirement that the worker submit regular or written reports to the person or persons for whom the services are performed indicates a degree of control. See Rev. Rul. 70-309, 1970-1 C.B. 199, and Rev. Rul. 68-248, 1968-1 C.B. 431.
12. PAYMENT BY HOUR, WEEK, MONTH. Payment by the hour, week, or month generally points to an employer-employee relationship, provided that this method of payment is not just a convenient way of paying a lump sum agreed upon as the cost of a job. Payment made by the job or on § straight commission generally indicates that the worker is an independent contractor. See Rev. Rul. 74-389, 1974-2 C.B. 330.
13. PAYMENT OF BUSINESS AND/OR TRAVELING EXPENSES. If the person or persons for whom the services are performed ordinarily pay the worker's business and/or traveling expenses, the worker is ordinarily an employee. An employer, to be able to control expenses, generally retains the right to regulate and direct the worker's business activities. See Rev. Rul. 55-144, 1955-1 C.B. 483.
14. FURNISHING OF TOOLS AND MATERIALS. The fact that the person or persons for whom the services are performed furnish significant tools, materials, and other equipment tends to show the existence of an employer-employee relationship. See Rev. Rul. 71-524, 1971-2 C.B. 346.
15. SIGNIFICANT INVESTMENT. If the worker invests in facilities that are used by the worker in performing services and are not typically maintained by employees (such as the maintenance of an office rented at fair value from an unrelated party), that factor tends to indicate that the worker is an independent
contractor. On the other hand, lack of investment in facilities indicates dependence on the person or persons for whom the services are performed for such facilities and, accordingly, the existence of an employer- employee relationship. See Rev. Rul. 71-524. Special scrutiny is required with respect to certain types of facilities, such as home offices.
16. REALIZATION OF PROFIT OR LOSS. A worker who can realize a profit or suffer a loss as a result of the worker's services (in addition to the profit or loss ordinarily realized by employees) is generally an independent contractor, but the worker who cannot is an employee. See Rev. Rul. 70-309. For example, if the worker is subject to a real risk of economic loss due to significant investments or a bona fide liability for expenses, such as salary payments to unrelated employees, that factor indicates that the worker is an independent contractor. The risk that a worker will not receive payment for his or her services, however, is common to both independent contractors and employees and thus does not constitute a sufficient economic risk to support treatment as an independent contractor.
17. WORKING FOR MORE THAN ONE FIRM AT A TIME. If a worker performs more than de minimis services for a multiple of unrelated persons or firms at the same time, that factor generally indicates that the worker is an independent contractor. See Rev. Rul. 70-572, 1970-2 C.B. 221. However, a worker who performs services for more than one person may be an employee of each of the persons, especially where such persons are part of the same service arrangement.
18. MAKING SERVICE AVAILABLE TO GENERAL PUBLIC. The fact that a worker makes his or her services available to the general public on a regular and consistent basis indicates an independent contractor relationship. See Rev. Rul. 56-660.
19. RIGHT TO DISCHARGE. The right to discharge a worker is a factor indicating that the worker is an employee and the person possessing the right is an employer. An employer exercises control through the threat of dismissal, which causes the worker to obey the employer's instructions. An independent contractor, on the other hand, cannot be fired so long as the independent contractor produces a result that meets the contract specifications. Rev. Rul. 75-41, 1975-1 C.B. 323.
20. RIGHT TO TERMINATE. If the worker has the right to end his or her relationship with the person for whom the services are performed at any time he or she wishes without incurring liability, that factor indicates an employer- employee relationship. See Rev. Rul. 70-309.
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As an aid to determining whether an individual is an employee under the common law rules, twenty factors or elements have been identified as indicating whether sufficient control is present to establish an employer-employee relationship. The twenty factors have been developed based on an examination of cases and rulings considering whether an individual is an employee. The degree of importance of each factor varies depending on the occupation and the factual context in which the services are performed. The twenty factors are designed only as guides for determining whether an individual is an employee; special scrutiny is required in applying the twenty factors to assure that formalistic aspects of an arrangement designed to achieve a particular status do not obscure the substance of the arrangement (that is, whether the person or persons for whom the services are performed exercise sufficient control over the individual for the individual to be classified as an employee). The twenty factors are described below:
1. INSTRUCTIONS. A worker who is required to comply with other persons' instructions about when, where, and how he or she is to work is ordinarily an employee. This control factor is present if the person or persons for whom the services are performed have the RIGHT to require compliance with instructions.
See, for example, Rev. Rul. 68-598, 1968-2 C.B. 464, and Rev. Rul. 66-381, 1966-2 C.B. 449.
2. TRAINING. Training a worker by requiring an experienced employee to work with the worker, by corresponding with the worker, by requiring the worker to attend meetings, or by using other methods, indicates that the person or persons for whom the services are performed want the services performed in a particular method or manner. See Rev. Rul. 70-630, 1970-2 C.B. 229.
3. INTEGRATION. Integration of the worker's services into the business operations generally shows that the worker is subject to direction and control. When the success or continuation of a business depends to an appreciable degree upon the performance of certain services, the workers who perform those services
must necessarily be subject to a certain amount of control by the owner of the business. See United States v. Silk, 331 U.S. 704 (1947), 1947-2 C.B. 167.
4. SERVICES RENDERED PERSONALLY. If the Services must be rendered personally, presumably the person or persons for whom the services are performed are interested in the methods used to accomplish the work as well as in the results. See Rev. Rul. 55-695, 1955-2 C.B. 410.
5. HIRING, SUPERVISING, AND PAYING ASSISTANTS. If the person or persons for whom the services are performed hire, supervise, and pay assistants, that factor generally shows control over the workers on the job. However, if one worker hires, supervises, and pays the other assistants pursuant to a contract under which the worker agrees to provide materials and labor and under which the worker is responsible only for the attainment of a result, this factor indicates an independent contractor status. Compare Rev. Rul. 63-115, 1963-1 C.B. 178, with Rev. Rul. 55-593 1955-2 C.B. 610.
6. CONTINUING RELATIONSHIP. A continuing relationship between the worker and the person or persons for whom the services are performed indicates that an employer-employee relationship exists. A continuing relationship may exist where work is performed at frequently recurring although irregular intervals.
See United States v. Silk.
7. SET HOURS OF WORK. The establishment of set hours of work by the person or persons for whom the services are performed is a factor indicating control. See Rev. Rul. 73-591, 1973-2 C.B. 337.
8. FULL TIME REQUIRED. If the worker must devote substantially full time to the business of the person or persons for whom the services are performed, such person or persons have control over the amount of time the worker spends working and impliedly restrict the worker from doing other gainful work. An independent contractor on the other hand, is free to work when and for whom he or she chooses. See Rev. Rul. 56-694, 1956-2 C.B. 694.
9. DOING WORK ON EMPLOYER'S PREMISES. If the work is performed on the premises of the person or persons for whom the services are performed, that factor suggests control over the worker, especially if the work could be done elsewhere. Rev. Rul. 56-660, 1956-2 C.B. 693. Work done off the premises of the person or persons receiving the services, such as at the office of the worker, indicates some freedom from control. However, this fact by itself does not mean that the worker is not an employee. The importance of this factor depends on the nature of the service involved and the extent to which an employer generally would require that employees perform such services on the employer's premises. Control over the place of work is indicated when the person or persons for whom the services are performed have the right to compel the worker to travel a designated route, to canvass a territory within a certain time, or to work at specific places as required. See Rev. Rul. 56-694.
10. ORDER OR SEQUENCE SET. If a worker must perform services in the order or sequence set by the person or persons for whom the services are performed, that factor shows that the worker is not free to follow the worker's own pattern of work but must follow the established routines and schedules of the person or persons for whom the services are performed. Often, because of the nature of an occupation, the person or persons for whom the services are performed do not set the order of the services or set the order infrequently. It is sufficient to show control, however, if such person or persons retain the right to do so. See Rev. Rul. 56-694.
11. ORAL OR WRITTEN REPORTS. A requirement that the worker submit regular or written reports to the person or persons for whom the services are performed indicates a degree of control. See Rev. Rul. 70-309, 1970-1 C.B. 199, and Rev. Rul. 68-248, 1968-1 C.B. 431.
12. PAYMENT BY HOUR, WEEK, MONTH. Payment by the hour, week, or month generally points to an employer-employee relationship, provided that this method of payment is not just a convenient way of paying a lump sum agreed upon as the cost of a job. Payment made by the job or on § straight commission generally indicates that the worker is an independent contractor. See Rev. Rul. 74-389, 1974-2 C.B. 330.
13. PAYMENT OF BUSINESS AND/OR TRAVELING EXPENSES. If the person or persons for whom the services are performed ordinarily pay the worker's business and/or traveling expenses, the worker is ordinarily an employee. An employer, to be able to control expenses, generally retains the right to regulate and direct the worker's business activities. See Rev. Rul. 55-144, 1955-1 C.B. 483.
14. FURNISHING OF TOOLS AND MATERIALS. The fact that the person or persons for whom the services are performed furnish significant tools, materials, and other equipment tends to show the existence of an employer-employee relationship. See Rev. Rul. 71-524, 1971-2 C.B. 346.
15. SIGNIFICANT INVESTMENT. If the worker invests in facilities that are used by the worker in performing services and are not typically maintained by employees (such as the maintenance of an office rented at fair value from an unrelated party), that factor tends to indicate that the worker is an independent
contractor. On the other hand, lack of investment in facilities indicates dependence on the person or persons for whom the services are performed for such facilities and, accordingly, the existence of an employer- employee relationship. See Rev. Rul. 71-524. Special scrutiny is required with respect to certain types of facilities, such as home offices.
16. REALIZATION OF PROFIT OR LOSS. A worker who can realize a profit or suffer a loss as a result of the worker's services (in addition to the profit or loss ordinarily realized by employees) is generally an independent contractor, but the worker who cannot is an employee. See Rev. Rul. 70-309. For example, if the worker is subject to a real risk of economic loss due to significant investments or a bona fide liability for expenses, such as salary payments to unrelated employees, that factor indicates that the worker is an independent contractor. The risk that a worker will not receive payment for his or her services, however, is common to both independent contractors and employees and thus does not constitute a sufficient economic risk to support treatment as an independent contractor.
17. WORKING FOR MORE THAN ONE FIRM AT A TIME. If a worker performs more than de minimis services for a multiple of unrelated persons or firms at the same time, that factor generally indicates that the worker is an independent contractor. See Rev. Rul. 70-572, 1970-2 C.B. 221. However, a worker who performs services for more than one person may be an employee of each of the persons, especially where such persons are part of the same service arrangement.
18. MAKING SERVICE AVAILABLE TO GENERAL PUBLIC. The fact that a worker makes his or her services available to the general public on a regular and consistent basis indicates an independent contractor relationship. See Rev. Rul. 56-660.
19. RIGHT TO DISCHARGE. The right to discharge a worker is a factor indicating that the worker is an employee and the person possessing the right is an employer. An employer exercises control through the threat of dismissal, which causes the worker to obey the employer's instructions. An independent contractor, on the other hand, cannot be fired so long as the independent contractor produces a result that meets the contract specifications. Rev. Rul. 75-41, 1975-1 C.B. 323.
20. RIGHT TO TERMINATE. If the worker has the right to end his or her relationship with the person for whom the services are performed at any time he or she wishes without incurring liability, that factor indicates an employer- employee relationship. See Rev. Rul. 70-309.
The 20 factor test is an analytical tool - not the legal test - used to help determine worker classification. The legal test is whether there is a right to direct and control the means and details of the work.
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Friday, November 4, 2011
Thursday, November 3, 2011
Community Property States
.In the United States there are nine community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin. Puerto Rico allows property to be owned as community property also as do several Indian jurisdictions. Alaska is an opt-in community property state; property is separate property unless both parties agree to make it community property through a community property agreement or a community property trust.
If property is held as community property, each spouse technically owns an undivided one-half interest in the property. This type of ownership applies to most property acquired by the husband or the wife during the course of the marriage. It generally does not apply to property acquired prior to the marriage or to property acquired by gift or inheritance during the marriage. After a divorce, community property is divided equally in some states and according to the discretion of the court in the other states.
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Business Code: North American Industry Classification System (NAICS)
2007 NAICS Code | 2007 NAICS Title |
Agriculture, Forestry, Fishing and Hunting | |
Soybean Farming | |
Oilseed (except Soybean) Farming | |
Dry Pea and Bean Farming | |
Wheat Farming | |
Corn Farming | |
Rice Farming | |
Oilseed and Grain Combination Farming | |
All Other Grain Farming | |
Potato Farming | |
Other Vegetable (except Potato) and Melon Farming | |
Orange Groves | |
Citrus (except Orange) Groves | |
Apple Orchards | |
Grape Vineyards | |
Strawberry Farming | |
Berry (except Strawberry) Farming | |
Tree Nut Farming | |
Fruit and Tree Nut Combination Farming | |
Other Noncitrus Fruit Farming | |
Mushroom Production | |
Other Food Crops Grown Under Cover | |
Nursery and Tree Production | |
Floriculture Production | |
Tobacco Farming | |
Cotton Farming | |
Sugarcane Farming | |
Hay Farming | |
Sugar Beet Farming | |
Peanut Farming | |
All Other Miscellaneous Crop Farming | |
Beef Cattle Ranching and Farming | |
Cattle Feedlots | |
Dairy Cattle and Milk Production | |
Dual-Purpose Cattle Ranching and Farming | |
Hog and Pig Farming | |
Chicken Egg Production | |
Broilers and Other Meat Type Chicken Production | |
Turkey Production | |
Poultry Hatcheries | |
Other Poultry Production | |
Sheep Farming | |
Goat Farming | |
Finfish Farming and Fish Hatcheries | |
Shellfish Farming | |
Other Aquaculture | |
Apiculture | |
Horses and Other Equine Production | |
Fur-Bearing Animal and Rabbit Production | |
All Other Animal Production | |
Timber Tract Operations | |
Forest Nurseries and Gathering of Forest Products | |
Logging | |
Finfish Fishing | |
Shellfish Fishing | |
Other Marine Fishing | |
Hunting and Trapping | |
Cotton Ginning | |
Soil Preparation, Planting, and Cultivating | |
Crop Harvesting, Primarily by Machine | |
Postharvest Crop Activities (except Cotton Ginning) | |
Farm Labor Contractors and Crew Leaders | |
Farm Management Services | |
Support Activities for Animal Production | |
Support Activities for Forestry |
2007 NAICS Code | 2007 NAICS Title |
Mining, Quarrying, and Oil and Gas Extraction | |
Crude Petroleum and Natural Gas Extraction | |
Natural Gas Liquid Extraction | |
Bituminous Coal and Lignite Surface Mining | |
Bituminous Coal Underground Mining | |
Anthracite Mining | |
Iron Ore Mining | |
Gold Ore Mining | |
Silver Ore Mining | |
Lead Ore and Zinc Ore Mining | |
Copper Ore and Nickel Ore Mining | |
Uranium-Radium-Vanadium Ore Mining | |
All Other Metal Ore Mining | |
Dimension Stone Mining and Quarrying | |
Crushed and Broken Limestone Mining and Quarrying | |
Crushed and Broken Granite Mining and Quarrying | |
Other Crushed and Broken Stone Mining and Quarrying | |
Construction Sand and Gravel Mining | |
Industrial Sand Mining | |
Kaolin and Ball Clay Mining | |
Clay and Ceramic and Refractory Minerals Mining | |
Potash, Soda, and Borate Mineral Mining | |
Phosphate Rock Mining | |
Other Chemical and Fertilizer Mineral Mining | |
All Other Nonmetallic Mineral Mining | |
Drilling Oil and Gas Wells | |
Support Activities for Oil and Gas Operations | |
Support Activities for Coal Mining | |
Support Activities for Metal Mining | |
Support Activities for Nonmetallic Minerals (except Fuels) Mining |
2007 NAICS Code | 2007 NAICS Title |
Utilities | |
Hydroelectric Power Generation | |
Fossil Fuel Electric Power Generation | |
Nuclear Electric Power Generation | |
Other Electric Power Generation | |
Electric Bulk Power Transmission and Control | |
Electric Power Distribution | |
Natural Gas Distribution | |
Water Supply and Irrigation Systems | |
Sewage Treatment Facilities | |
Steam and Air-Conditioning Supply |
2007 NAICS Code | 2007 NAICS Title |
Construction | |
New Single-Family Housing Construction (except Operative Builders) | |
New Multifamily Housing Construction (except Operative Builders) | |
New Housing Operative Builders | |
Residential Remodelers | |
Industrial Building Construction | |
Commercial and Institutional Building Construction | |
Water and Sewer Line and Related Structures Construction | |
Oil and Gas Pipeline and Related Structures Construction | |
Power and Communication Line and Related Structures Construction | |
Land Subdivision | |
Highway, Street, and Bridge Construction | |
Other Heavy and Civil Engineering Construction | |
Poured Concrete Foundation and Structure Contractors | |
Structural Steel and Precast Concrete Contractors | |
Framing Contractors | |
Masonry Contractors | |
Glass and Glazing Contractors | |
Roofing Contractors | |
Siding Contractors | |
Other Foundation, Structure, and Building Exterior Contractors | |
Electrical Contractors and Other Wiring Installation Contractors | |
Plumbing, Heating, and Air-Conditioning Contractors | |
Other Building Equipment Contractors | |
Drywall and Insulation Contractors | |
Painting and Wall Covering Contractors | |
Flooring Contractors | |
Tile and Terrazzo Contractors | |
Finish Carpentry Contractors | |
Other Building Finishing Contractors | |
Site Preparation Contractors | |
All Other Specialty Trade Contractors |
2007 NAICS Code | 2007 NAICS Title |
Manufacturing | |
Dog and Cat Food Manufacturing | |
Other Animal Food Manufacturing | |
Flour Milling | |
Rice Milling | |
Malt Manufacturing | |
Wet Corn Milling | |
Soybean Processing | |
Other Oilseed Processing | |
Fats and Oils Refining and Blending | |
Breakfast Cereal Manufacturing | |
Sugarcane Mills | |
Cane Sugar Refining | |
Beet Sugar Manufacturing | |
Chocolate and Confectionery Manufacturing from Cacao Beans | |
Confectionery Manufacturing from Purchased Chocolate | |
Nonchocolate Confectionery Manufacturing | |
Frozen Fruit, Juice, and Vegetable Manufacturing | |
Frozen Specialty Food Manufacturing | |
Fruit and Vegetable Canning | |
Specialty Canning | |
Dried and Dehydrated Food Manufacturing | |
Fluid Milk Manufacturing | |
Creamery Butter Manufacturing | |
Cheese Manufacturing | |
Dry, Condensed, and Evaporated Dairy Product Manufacturing | |
Ice Cream and Frozen Dessert Manufacturing | |
Animal (except Poultry) Slaughtering | |
Meat Processed from Carcasses | |
Rendering and Meat Byproduct Processing | |
Poultry Processing | |
Seafood Canning | |
Fresh and Frozen Seafood Processing | |
Retail Bakeries | |
Commercial Bakeries | |
Frozen Cakes, Pies, and Other Pastries Manufacturing | |
Cookie and Cracker Manufacturing | |
Flour Mixes and Dough Manufacturing from Purchased Flour | |
Dry Pasta Manufacturing | |
Tortilla Manufacturing | |
Roasted Nuts and Peanut Butter Manufacturing | |
Other Snack Food Manufacturing | |
Coffee and Tea Manufacturing | |
Flavoring Syrup and Concentrate Manufacturing | |
Mayonnaise, Dressing, and Other Prepared Sauce Manufacturing | |
Spice and Extract Manufacturing | |
Perishable Prepared Food Manufacturing | |
All Other Miscellaneous Food Manufacturing | |
Soft Drink Manufacturing | |
Bottled Water Manufacturing | |
Ice Manufacturing | |
Breweries | |
Wineries | |
Distilleries | |
Tobacco Stemming and Redrying | |
Cigarette Manufacturing | |
Other Tobacco Product Manufacturing | |
Yarn Spinning Mills | |
Yarn Texturizing, Throwing, and Twisting Mills | |
Thread Mills | |
Broadwoven Fabric Mills | |
Narrow Fabric Mills | |
Schiffli Machine Embroidery | |
Nonwoven Fabric Mills | |
Weft Knit Fabric Mills | |
Other Knit Fabric and Lace Mills | |
Broadwoven Fabric Finishing Mills | |
Textile and Fabric Finishing (except Broadwoven Fabric) Mills | |
Fabric Coating Mills | |
Carpet and Rug Mills | |
Curtain and Drapery Mills | |
Other Household Textile Product Mills | |
Textile Bag Mills | |
Canvas and Related Product Mills | |
Rope, Cordage, and Twine Mills | |
Tire Cord and Tire Fabric Mills | |
All Other Miscellaneous Textile Product Mills | |
Sheer Hosiery Mills | |
Other Hosiery and Sock Mills | |
Outerwear Knitting Mills | |
Underwear and Nightwear Knitting Mills | |
Men's and Boys' Cut and Sew Apparel Contractors | |
Women's, Girls', and Infants' Cut and Sew Apparel Contractors | |
Men's and Boys' Cut and Sew Underwear and Nightwear Manufacturing | |
Men's and Boys' Cut and Sew Suit, Coat, and Overcoat Manufacturing | |
Men's and Boys' Cut and Sew Shirt (except Work Shirt) Manufacturing | |
Men's and Boys' Cut and Sew Trouser, Slack, and Jean Manufacturing | |
Men's and Boys' Cut and Sew Work Clothing Manufacturing | |
Men's and Boys' Cut and Sew Other Outerwear Manufacturing | |
Women's and Girls' Cut and Sew Lingerie, Loungewear, and Nightwear Manufacturing | |
Women's and Girls' Cut and Sew Blouse and Shirt Manufacturing | |
Women's and Girls' Cut and Sew Dress Manufacturing | |
Women's and Girls' Cut and Sew Suit, Coat, Tailored Jacket, and Skirt Manufacturing | |
Women's and Girls' Cut and Sew Other Outerwear Manufacturing | |
Infants' Cut and Sew Apparel Manufacturing | |
Fur and Leather Apparel Manufacturing | |
All Other Cut and Sew Apparel Manufacturing | |
Hat, Cap, and Millinery Manufacturing | |
Glove and Mitten Manufacturing | |
Men's and Boys' Neckwear Manufacturing | |
Other Apparel Accessories and Other Apparel Manufacturing | |
Leather and Hide Tanning and Finishing | |
Rubber and Plastics Footwear Manufacturing | |
House Slipper Manufacturing | |
Men's Footwear (except Athletic) Manufacturing | |
Women's Footwear (except Athletic) Manufacturing | |
Other Footwear Manufacturing | |
Luggage Manufacturing | |
Women's Handbag and Purse Manufacturing | |
Personal Leather Good (except Women's Handbag and Purse) Manufacturing | |
All Other Leather Good and Allied Product Manufacturing | |
Sawmills | |
Wood Preservation | |
Hardwood Veneer and Plywood Manufacturing | |
Softwood Veneer and Plywood Manufacturing | |
Engineered Wood Member (except Truss) Manufacturing | |
Truss Manufacturing | |
Reconstituted Wood Product Manufacturing | |
Wood Window and Door Manufacturing | |
Cut Stock, Resawing Lumber, and Planing | |
Other Millwork (including Flooring) | |
Wood Container and Pallet Manufacturing | |
Manufactured Home (Mobile Home) Manufacturing | |
Prefabricated Wood Building Manufacturing | |
All Other Miscellaneous Wood Product Manufacturing | |
Pulp Mills | |
Paper (except Newsprint) Mills | |
Newsprint Mills | |
Paperboard Mills | |
Corrugated and Solid Fiber Box Manufacturing | |
Folding Paperboard Box Manufacturing | |
Setup Paperboard Box Manufacturing | |
Fiber Can, Tube, Drum, and Similar Products Manufacturing | |
Nonfolding Sanitary Food Container Manufacturing | |
Coated and Laminated Packaging Paper Manufacturing | |
Coated and Laminated Paper Manufacturing | |
Coated Paper Bag and Pouch Manufacturing | |
Uncoated Paper and Multiwall Bag Manufacturing | |
Laminated Aluminum Foil Manufacturing for Flexible Packaging Uses | |
Surface-Coated Paperboard Manufacturing | |
Die-Cut Paper and Paperboard Office Supplies Manufacturing | |
Envelope Manufacturing | |
Stationery, Tablet, and Related Product Manufacturing | |
Sanitary Paper Product Manufacturing | |
All Other Converted Paper Product Manufacturing | |
Commercial Lithographic Printing | |
Commercial Gravure Printing | |
Commercial Flexographic Printing | |
Commercial Screen Printing | |
Quick Printing | |
Digital Printing | |
Manifold Business Forms Printing | |
Books Printing | |
Blankbook, Looseleaf Binders, and Devices Manufacturing | |
Other Commercial Printing | |
Tradebinding and Related Work | |
Prepress Services | |
Petroleum Refineries | |
Asphalt Paving Mixture and Block Manufacturing | |
Asphalt Shingle and Coating Materials Manufacturing | |
Petroleum Lubricating Oil and Grease Manufacturing | |
All Other Petroleum and Coal Products Manufacturing | |
Petrochemical Manufacturing | |
Industrial Gas Manufacturing | |
Inorganic Dye and Pigment Manufacturing | |
Synthetic Organic Dye and Pigment Manufacturing | |
Alkalies and Chlorine Manufacturing | |
Carbon Black Manufacturing | |
All Other Basic Inorganic Chemical Manufacturing | |
Gum and Wood Chemical Manufacturing | |
Cyclic Crude and Intermediate Manufacturing | |
Ethyl Alcohol Manufacturing | |
All Other Basic Organic Chemical Manufacturing | |
Plastics Material and Resin Manufacturing | |
Synthetic Rubber Manufacturing | |
Cellulosic Organic Fiber Manufacturing | |
Noncellulosic Organic Fiber Manufacturing | |
Nitrogenous Fertilizer Manufacturing | |
Phosphatic Fertilizer Manufacturing | |
Fertilizer (Mixing Only) Manufacturing | |
Pesticide and Other Agricultural Chemical Manufacturing | |
Medicinal and Botanical Manufacturing | |
Pharmaceutical Preparation Manufacturing | |
In-Vitro Diagnostic Substance Manufacturing | |
Biological Product (except Diagnostic) Manufacturing | |
Paint and Coating Manufacturing | |
Adhesive Manufacturing | |
Soap and Other Detergent Manufacturing | |
Polish and Other Sanitation Good Manufacturing | |
Surface Active Agent Manufacturing | |
Toilet Preparation Manufacturing | |
Printing Ink Manufacturing | |
Explosives Manufacturing | |
Custom Compounding of Purchased Resins | |
Photographic Film, Paper, Plate, and Chemical Manufacturing | |
All Other Miscellaneous Chemical Product and Preparation Manufacturing | |
Plastics Bag and Pouch Manufacturing | |
Plastics Packaging Film and Sheet (including Laminated) Manufacturing | |
Unlaminated Plastics Film and Sheet (except Packaging) Manufacturing | |
Unlaminated Plastics Profile Shape Manufacturing | |
Plastics Pipe and Pipe Fitting Manufacturing | |
Laminated Plastics Plate, Sheet (except Packaging), and Shape Manufacturing | |
Polystyrene Foam Product Manufacturing | |
Urethane and Other Foam Product (except Polystyrene) Manufacturing | |
Plastics Bottle Manufacturing | |
Plastics Plumbing Fixture Manufacturing | |
Resilient Floor Covering Manufacturing | |
All Other Plastics Product Manufacturing | |
Tire Manufacturing (except Retreading) | |
Tire Retreading | |
Rubber and Plastics Hoses and Belting Manufacturing | |
Rubber Product Manufacturing for Mechanical Use | |
All Other Rubber Product Manufacturing | |
Vitreous China Plumbing Fixture and China and Earthenware Bathroom Accessories Manufacturing | |
Vitreous China, Fine Earthenware, and Other Pottery Product Manufacturing | |
Porcelain Electrical Supply Manufacturing | |
Brick and Structural Clay Tile Manufacturing | |
Ceramic Wall and Floor Tile Manufacturing | |
Other Structural Clay Product Manufacturing | |
Clay Refractory Manufacturing | |
Nonclay Refractory Manufacturing | |
Flat Glass Manufacturing | |
Other Pressed and Blown Glass and Glassware Manufacturing | |
Glass Container Manufacturing | |
Glass Product Manufacturing Made of Purchased Glass | |
Cement Manufacturing | |
Ready-Mix Concrete Manufacturing | |
Concrete Block and Brick Manufacturing | |
Concrete Pipe Manufacturing | |
Other Concrete Product Manufacturing | |
Lime Manufacturing | |
Gypsum Product Manufacturing | |
Abrasive Product Manufacturing | |
Cut Stone and Stone Product Manufacturing | |
Ground or Treated Mineral and Earth Manufacturing | |
Mineral Wool Manufacturing | |
All Other Miscellaneous Nonmetallic Mineral Product Manufacturing | |
Iron and Steel Mills | |
Electrometallurgical Ferroalloy Product Manufacturing | |
Iron and Steel Pipe and Tube Manufacturing from Purchased Steel | |
Rolled Steel Shape Manufacturing | |
Steel Wire Drawing | |
Alumina Refining | |
Primary Aluminum Production | |
Secondary Smelting and Alloying of Aluminum | |
Aluminum Sheet, Plate, and Foil Manufacturing | |
Aluminum Extruded Product Manufacturing | |
Other Aluminum Rolling and Drawing | |
Primary Smelting and Refining of Copper | |
Primary Smelting and Refining of Nonferrous Metal (except Copper and Aluminum) | |
Copper Rolling, Drawing, and Extruding | |
Copper Wire (except Mechanical) Drawing | |
Secondary Smelting, Refining, and Alloying of Copper | |
Nonferrous Metal (except Copper and Aluminum) Rolling, Drawing, and Extruding | |
Secondary Smelting, Refining, and Alloying of Nonferrous Metal (except Copper and Aluminum) | |
Iron Foundries | |
Steel Investment Foundries | |
Steel Foundries (except Investment) | |
Aluminum Die-Casting Foundries | |
Nonferrous (except Aluminum) Die-Casting Foundries | |
Aluminum Foundries (except Die-Casting) | |
Copper Foundries (except Die-Casting) | |
Other Nonferrous Foundries (except Die-Casting) | |
Iron and Steel Forging | |
Nonferrous Forging | |
Custom Roll Forming | |
Crown and Closure Manufacturing | |
Metal Stamping | |
Powder Metallurgy Part Manufacturing | |
Cutlery and Flatware (except Precious) Manufacturing | |
Hand and Edge Tool Manufacturing | |
Saw Blade and Handsaw Manufacturing | |
Kitchen Utensil, Pot, and Pan Manufacturing | |
Prefabricated Metal Building and Component Manufacturing | |
Fabricated Structural Metal Manufacturing | |
Plate Work Manufacturing | |
Metal Window and Door Manufacturing | |
Sheet Metal Work Manufacturing | |
Ornamental and Architectural Metal Work Manufacturing | |
Power Boiler and Heat Exchanger Manufacturing | |
Metal Tank (Heavy Gauge) Manufacturing | |
Metal Can Manufacturing | |
Other Metal Container Manufacturing | |
Hardware Manufacturing | |
Spring (Heavy Gauge) Manufacturing | |
Spring (Light Gauge) Manufacturing | |
Other Fabricated Wire Product Manufacturing | |
Machine Shops | |
Precision Turned Product Manufacturing | |
Bolt, Nut, Screw, Rivet, and Washer Manufacturing | |
Metal Heat Treating | |
Metal Coating, Engraving (except Jewelry and Silverware), and Allied Services to Manufacturers | |
Electroplating, Plating, Polishing, Anodizing, and Coloring | |
Industrial Valve Manufacturing | |
Fluid Power Valve and Hose Fitting Manufacturing | |
Plumbing Fixture Fitting and Trim Manufacturing | |
Other Metal Valve and Pipe Fitting Manufacturing | |
Ball and Roller Bearing Manufacturing | |
Small Arms Ammunition Manufacturing | |
Ammunition (except Small Arms) Manufacturing | |
Small Arms Manufacturing | |
Other Ordnance and Accessories Manufacturing | |
Fabricated Pipe and Pipe Fitting Manufacturing | |
Industrial Pattern Manufacturing | |
Enameled Iron and Metal Sanitary Ware Manufacturing | |
All Other Miscellaneous Fabricated Metal Product Manufacturing | |
Farm Machinery and Equipment Manufacturing | |
Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing | |
Construction Machinery Manufacturing | |
Mining Machinery and Equipment Manufacturing | |
Oil and Gas Field Machinery and Equipment Manufacturing | |
Sawmill and Woodworking Machinery Manufacturing | |
Plastics and Rubber Industry Machinery Manufacturing | |
Paper Industry Machinery Manufacturing | |
Textile Machinery Manufacturing | |
Printing Machinery and Equipment Manufacturing | |
Food Product Machinery Manufacturing | |
Semiconductor Machinery Manufacturing | |
All Other Industrial Machinery Manufacturing | |
Automatic Vending Machine Manufacturing | |
Commercial Laundry, Drycleaning, and Pressing Machine Manufacturing | |
Office Machinery Manufacturing | |
Optical Instrument and Lens Manufacturing | |
Photographic and Photocopying Equipment Manufacturing | |
Other Commercial and Service Industry Machinery Manufacturing | |
Air Purification Equipment Manufacturing | |
Industrial and Commercial Fan and Blower Manufacturing | |
Heating Equipment (except Warm Air Furnaces) Manufacturing | |
Air-Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing | |
Industrial Mold Manufacturing | |
Machine Tool (Metal Cutting Types) Manufacturing | |
Machine Tool (Metal Forming Types) Manufacturing | |
Special Die and Tool, Die Set, Jig, and Fixture Manufacturing | |
Cutting Tool and Machine Tool Accessory Manufacturing | |
Rolling Mill Machinery and Equipment Manufacturing | |
Other Metalworking Machinery Manufacturing | |
Turbine and Turbine Generator Set Units Manufacturing | |
Speed Changer, Industrial High-Speed Drive, and Gear Manufacturing | |
Mechanical Power Transmission Equipment Manufacturing | |
Other Engine Equipment Manufacturing | |
Pump and Pumping Equipment Manufacturing | |
Air and Gas Compressor Manufacturing | |
Measuring and Dispensing Pump Manufacturing | |
Elevator and Moving Stairway Manufacturing | |
Conveyor and Conveying Equipment Manufacturing | |
Overhead Traveling Crane, Hoist, and Monorail System Manufacturing | |
Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing | |
Power-Driven Handtool Manufacturing | |
Welding and Soldering Equipment Manufacturing | |
Packaging Machinery Manufacturing | |
Industrial Process Furnace and Oven Manufacturing | |
Fluid Power Cylinder and Actuator Manufacturing | |
Fluid Power Pump and Motor Manufacturing | |
Scale and Balance Manufacturing | |
All Other Miscellaneous General Purpose Machinery Manufacturing | |
Electronic Computer Manufacturing | |
Computer Storage Device Manufacturing | |
Computer Terminal Manufacturing | |
Other Computer Peripheral Equipment Manufacturing | |
Telephone Apparatus Manufacturing | |
Radio and Television Broadcasting and Wireless Communications Equipment Manufacturing | |
Other Communications Equipment Manufacturing | |
Audio and Video Equipment Manufacturing | |
Electron Tube Manufacturing | |
Bare Printed Circuit Board Manufacturing | |
Semiconductor and Related Device Manufacturing | |
Electronic Capacitor Manufacturing | |
Electronic Resistor Manufacturing | |
Electronic Coil, Transformer, and Other Inductor Manufacturing | |
Electronic Connector Manufacturing | |
Printed Circuit Assembly (Electronic Assembly) Manufacturing | |
Other Electronic Component Manufacturing | |
Electromedical and Electrotherapeutic Apparatus Manufacturing | |
Search, Detection, Navigation, Guidance, Aeronautical, and Nautical System and Instrument Manufacturing | |
Automatic Environmental Control Manufacturing for Residential, Commercial, and Appliance Use | |
Instruments and Related Products Manufacturing for Measuring, Displaying, and Controlling Industrial Process Variables | |
Totalizing Fluid Meter and Counting Device Manufacturing | |
Instrument Manufacturing for Measuring and Testing Electricity and Electrical Signals | |
Analytical Laboratory Instrument Manufacturing | |
Irradiation Apparatus Manufacturing | |
Watch, Clock, and Part Manufacturing | |
Other Measuring and Controlling Device Manufacturing | |
Software Reproducing | |
Prerecorded Compact Disc (except Software), Tape, and Record Reproducing | |
Magnetic and Optical Recording Media Manufacturing | |
Electric Lamp Bulb and Part Manufacturing | |
Residential Electric Lighting Fixture Manufacturing | |
Commercial, Industrial, and Institutional Electric Lighting Fixture Manufacturing | |
Other Lighting Equipment Manufacturing | |
Electric Housewares and Household Fan Manufacturing | |
Household Vacuum Cleaner Manufacturing | |
Household Cooking Appliance Manufacturing | |
Household Refrigerator and Home Freezer Manufacturing | |
Household Laundry Equipment Manufacturing | |
Other Major Household Appliance Manufacturing | |
Power, Distribution, and Specialty Transformer Manufacturing | |
Motor and Generator Manufacturing | |
Switchgear and Switchboard Apparatus Manufacturing | |
Relay and Industrial Control Manufacturing | |
Storage Battery Manufacturing | |
Primary Battery Manufacturing | |
Fiber Optic Cable Manufacturing | |
Other Communication and Energy Wire Manufacturing | |
Current-Carrying Wiring Device Manufacturing | |
Noncurrent-Carrying Wiring Device Manufacturing | |
Carbon and Graphite Product Manufacturing | |
All Other Miscellaneous Electrical Equipment and Component Manufacturing | |
Automobile Manufacturing | |
Light Truck and Utility Vehicle Manufacturing | |
Heavy Duty Truck Manufacturing | |
Motor Vehicle Body Manufacturing | |
Truck Trailer Manufacturing | |
Motor Home Manufacturing | |
Travel Trailer and Camper Manufacturing | |
Carburetor, Piston, Piston Ring, and Valve Manufacturing | |
Gasoline Engine and Engine Parts Manufacturing | |
Vehicular Lighting Equipment Manufacturing | |
Other Motor Vehicle Electrical and Electronic Equipment Manufacturing | |
Motor Vehicle Steering and Suspension Components (except Spring) Manufacturing | |
Motor Vehicle Brake System Manufacturing | |
Motor Vehicle Transmission and Power Train Parts Manufacturing | |
Motor Vehicle Seating and Interior Trim Manufacturing | |
Motor Vehicle Metal Stamping | |
Motor Vehicle Air-Conditioning Manufacturing | |
All Other Motor Vehicle Parts Manufacturing | |
Aircraft Manufacturing | |
Aircraft Engine and Engine Parts Manufacturing | |
Other Aircraft Parts and Auxiliary Equipment Manufacturing | |
Guided Missile and Space Vehicle Manufacturing | |
Guided Missile and Space Vehicle Propulsion Unit and Propulsion Unit Parts Manufacturing | |
Other Guided Missile and Space Vehicle Parts and Auxiliary Equipment Manufacturing | |
Railroad Rolling Stock Manufacturing | |
Ship Building and Repairing | |
Boat Building | |
Motorcycle, Bicycle, and Parts Manufacturing | |
Military Armored Vehicle, Tank, and Tank Component Manufacturing | |
All Other Transportation Equipment Manufacturing | |
Wood Kitchen Cabinet and Countertop Manufacturing | |
Upholstered Household Furniture Manufacturing | |
Nonupholstered Wood Household Furniture Manufacturing | |
Metal Household Furniture Manufacturing | |
Household Furniture (except Wood and Metal) Manufacturing | |
Institutional Furniture Manufacturing | |
Wood Television, Radio, and Sewing Machine Cabinet Manufacturing | |
Wood Office Furniture Manufacturing | |
Custom Architectural Woodwork and Millwork Manufacturing | |
Office Furniture (except Wood) Manufacturing | |
Showcase, Partition, Shelving, and Locker Manufacturing | |
Mattress Manufacturing | |
Blind and Shade Manufacturing | |
Surgical and Medical Instrument Manufacturing | |
Surgical Appliance and Supplies Manufacturing | |
Dental Equipment and Supplies Manufacturing | |
Ophthalmic Goods Manufacturing | |
Dental Laboratories | |
Jewelry (except Costume) Manufacturing | |
Silverware and Hollowware Manufacturing | |
Jewelers' Material and Lapidary Work Manufacturing | |
Costume Jewelry and Novelty Manufacturing | |
Sporting and Athletic Goods Manufacturing | |
Doll and Stuffed Toy Manufacturing | |
Game, Toy, and Children's Vehicle Manufacturing | |
Pen and Mechanical Pencil Manufacturing | |
Lead Pencil and Art Good Manufacturing | |
Marking Device Manufacturing | |
Carbon Paper and Inked Ribbon Manufacturing | |
Sign Manufacturing | |
Gasket, Packing, and Sealing Device Manufacturing | |
Musical Instrument Manufacturing | |
Fastener, Button, Needle, and Pin Manufacturing | |
Broom, Brush, and Mop Manufacturing | |
Burial Casket Manufacturing | |
All Other Miscellaneous Manufacturing |
2007 NAICS Code | 2007 NAICS Title |
Wholesale Trade | |
Automobile and Other Motor Vehicle Merchant Wholesalers | |
Motor Vehicle Supplies and New Parts Merchant Wholesalers | |
Tire and Tube Merchant Wholesalers | |
Motor Vehicle Parts (Used) Merchant Wholesalers | |
Furniture Merchant Wholesalers | |
Home Furnishing Merchant Wholesalers | |
Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesalers | |
Brick, Stone, and Related Construction Material Merchant Wholesalers | |
Roofing, Siding, and Insulation Material Merchant Wholesalers | |
Other Construction Material Merchant Wholesalers | |
Photographic Equipment and Supplies Merchant Wholesalers | |
Office Equipment Merchant Wholesalers | |
Computer and Computer Peripheral Equipment and Software Merchant Wholesalers | |
Other Commercial Equipment Merchant Wholesalers | |
Medical, Dental, and Hospital Equipment and Supplies Merchant Wholesalers | |
Ophthalmic Goods Merchant Wholesalers | |
Other Professional Equipment and Supplies Merchant Wholesalers | |
Metal Service Centers and Other Metal Merchant Wholesalers | |
Coal and Other Mineral and Ore Merchant Wholesalers | |
Electrical Apparatus and Equipment, Wiring Supplies, and Related Equipment Merchant Wholesalers | |
Electrical and Electronic Appliance, Television, and Radio Set Merchant Wholesalers | |
Other Electronic Parts and Equipment Merchant Wholesalers | |
Hardware Merchant Wholesalers | |
Plumbing and Heating Equipment and Supplies (Hydronics) Merchant Wholesalers | |
Warm Air Heating and Air-Conditioning Equipment and Supplies Merchant Wholesalers | |
Refrigeration Equipment and Supplies Merchant Wholesalers | |
Construction and Mining (except Oil Well) Machinery and Equipment Merchant Wholesalers | |
Farm and Garden Machinery and Equipment Merchant Wholesalers | |
Industrial Machinery and Equipment Merchant Wholesalers | |
Industrial Supplies Merchant Wholesalers | |
Service Establishment Equipment and Supplies Merchant Wholesalers | |
Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers | |
Sporting and Recreational Goods and Supplies Merchant Wholesalers | |
Toy and Hobby Goods and Supplies Merchant Wholesalers | |
Recyclable Material Merchant Wholesalers | |
Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers | |
Other Miscellaneous Durable Goods Merchant Wholesalers | |
Printing and Writing Paper Merchant Wholesalers | |
Stationery and Office Supplies Merchant Wholesalers | |
Industrial and Personal Service Paper Merchant Wholesalers | |
Drugs and Druggists' Sundries Merchant Wholesalers | |
Piece Goods, Notions, and Other Dry Goods Merchant Wholesalers | |
Men's and Boys' Clothing and Furnishings Merchant Wholesalers | |
Women's, Children's, and Infants' Clothing and Accessories Merchant Wholesalers | |
Footwear Merchant Wholesalers | |
General Line Grocery Merchant Wholesalers | |
Packaged Frozen Food Merchant Wholesalers | |
Dairy Product (except Dried or Canned) Merchant Wholesalers | |
Poultry and Poultry Product Merchant Wholesalers | |
Confectionery Merchant Wholesalers | |
Fish and Seafood Merchant Wholesalers | |
Meat and Meat Product Merchant Wholesalers | |
Fresh Fruit and Vegetable Merchant Wholesalers | |
Other Grocery and Related Products Merchant Wholesalers | |
Grain and Field Bean Merchant Wholesalers | |
Livestock Merchant Wholesalers | |
Other Farm Product Raw Material Merchant Wholesalers | |
Plastics Materials and Basic Forms and Shapes Merchant Wholesalers | |
Other Chemical and Allied Products Merchant Wholesalers | |
Petroleum Bulk Stations and Terminals | |
Petroleum and Petroleum Products Merchant Wholesalers (except Bulk Stations and Terminals) | |
Beer and Ale Merchant Wholesalers | |
Wine and Distilled Alcoholic Beverage Merchant Wholesalers | |
Farm Supplies Merchant Wholesalers | |
Book, Periodical, and Newspaper Merchant Wholesalers | |
Flower, Nursery Stock, and Florists' Supplies Merchant Wholesalers | |
Tobacco and Tobacco Product Merchant Wholesalers | |
Paint, Varnish, and Supplies Merchant Wholesalers | |
Other Miscellaneous Nondurable Goods Merchant Wholesalers | |
Business to Business Electronic Markets | |
Wholesale Trade Agents and Brokers |
2007 NAICS Code | 2007 NAICS Title |
Retail Trade | |
New Car Dealers | |
Used Car Dealers | |
Recreational Vehicle Dealers | |
Motorcycle, ATV, and Personal Watercraft Dealers | |
Boat Dealers | |
All Other Motor Vehicle Dealers | |
Automotive Parts and Accessories Stores | |
Tire Dealers | |
Furniture Stores | |
Floor Covering Stores | |
Window Treatment Stores | |
All Other Home Furnishings Stores | |
Household Appliance Stores | |
Radio, Television, and Other Electronics Stores | |
Computer and Software Stores | |
Camera and Photographic Supplies Stores | |
Home Centers | |
Paint and Wallpaper Stores | |
Hardware Stores | |
Other Building Material Dealers | |
Outdoor Power Equipment Stores | |
Nursery, Garden Center, and Farm Supply Stores | |
Supermarkets and Other Grocery (except Convenience) Stores | |
Convenience Stores | |
Meat Markets | |
Fish and Seafood Markets | |
Fruit and Vegetable Markets | |
Baked Goods Stores | |
Confectionery and Nut Stores | |
All Other Specialty Food Stores | |
Beer, Wine, and Liquor Stores | |
Pharmacies and Drug Stores | |
Cosmetics, Beauty Supplies, and Perfume Stores | |
Optical Goods Stores | |
Food (Health) Supplement Stores | |
All Other Health and Personal Care Stores | |
Gasoline Stations with Convenience Stores | |
Other Gasoline Stations | |
Men's Clothing Stores | |
Women's Clothing Stores | |
Children's and Infants' Clothing Stores | |
Family Clothing Stores | |
Clothing Accessories Stores | |
Other Clothing Stores | |
Shoe Stores | |
Jewelry Stores | |
Luggage and Leather Goods Stores | |
Sporting Goods Stores | |
Hobby, Toy, and Game Stores | |
Sewing, Needlework, and Piece Goods Stores | |
Musical Instrument and Supplies Stores | |
Book Stores | |
News Dealers and Newsstands | |
Prerecorded Tape, Compact Disc, and Record Stores | |
Department Stores (except Discount Department Stores) | |
Discount Department Stores | |
Warehouse Clubs and Supercenters | |
All Other General Merchandise Stores | |
Florists | |
Office Supplies and Stationery Stores | |
Gift, Novelty, and Souvenir Stores | |
Used Merchandise Stores | |
Pet and Pet Supplies Stores | |
Art Dealers | |
Manufactured (Mobile) Home Dealers | |
Tobacco Stores | |
All Other Miscellaneous Store Retailers (except Tobacco Stores) | |
Electronic Shopping | |
Electronic Auctions | |
Mail-Order Houses | |
Vending Machine Operators | |
Heating Oil Dealers | |
Liquefied Petroleum Gas (Bottled Gas) Dealers | |
Other Fuel Dealers | |
Other Direct Selling Establishments |
2007 NAICS Code | 2007 NAICS Title |
Transportation and Warehousing | |
Scheduled Passenger Air Transportation | |
Scheduled Freight Air Transportation | |
Nonscheduled Chartered Passenger Air Transportation | |
Nonscheduled Chartered Freight Air Transportation | |
Other Nonscheduled Air Transportation | |
Line-Haul Railroads | |
Short Line Railroads | |
Deep Sea Freight Transportation | |
Deep Sea Passenger Transportation | |
Coastal and Great Lakes Freight Transportation | |
Coastal and Great Lakes Passenger Transportation | |
Inland Water Freight Transportation | |
Inland Water Passenger Transportation | |
General Freight Trucking, Local | |
General Freight Trucking, Long-Distance, Truckload | |
General Freight Trucking, Long-Distance, Less Than Truckload | |
Used Household and Office Goods Moving | |
Specialized Freight (except Used Goods) Trucking, Local | |
Specialized Freight (except Used Goods) Trucking, Long-Distance | |
Mixed Mode Transit Systems | |
Commuter Rail Systems | |
Bus and Other Motor Vehicle Transit Systems | |
Other Urban Transit Systems | |
Interurban and Rural Bus Transportation | |
Taxi Service | |
Limousine Service | |
School and Employee Bus Transportation | |
Charter Bus Industry | |
Special Needs Transportation | |
All Other Transit and Ground Passenger Transportation | |
Pipeline Transportation of Crude Oil | |
Pipeline Transportation of Natural Gas | |
Pipeline Transportation of Refined Petroleum Products | |
All Other Pipeline Transportation | |
Scenic and Sightseeing Transportation, Land | |
Scenic and Sightseeing Transportation, Water | |
Scenic and Sightseeing Transportation, Other | |
Air Traffic Control | |
Other Airport Operations | |
Other Support Activities for Air Transportation | |
Support Activities for Rail Transportation | |
Port and Harbor Operations | |
Marine Cargo Handling | |
Navigational Services to Shipping | |
Other Support Activities for Water Transportation | |
Motor Vehicle Towing | |
Other Support Activities for Road Transportation | |
Freight Transportation Arrangement | |
Packing and Crating | |
All Other Support Activities for Transportation | |
Postal Service | |
Couriers and Express Delivery Services | |
Local Messengers and Local Delivery | |
General Warehousing and Storage | |
Refrigerated Warehousing and Storage | |
Farm Product Warehousing and Storage | |
Other Warehousing and Storage |
2007 NAICS Code | 2007 NAICS Title |
Information | |
Newspaper Publishers | |
Periodical Publishers | |
Book Publishers | |
Directory and Mailing List Publishers | |
Greeting Card Publishers | |
All Other Publishers | |
Software Publishers | |
Motion Picture and Video Production | |
Motion Picture and Video Distribution | |
Motion Picture Theaters (except Drive-Ins) | |
Drive-In Motion Picture Theaters | |
Teleproduction and Other Postproduction Services | |
Other Motion Picture and Video Industries | |
Record Production | |
Integrated Record Production/Distribution | |
Music Publishers | |
Sound Recording Studios | |
Other Sound Recording Industries | |
Radio Networks | |
Radio Stations | |
Television Broadcasting | |
Cable and Other Subscription Programming | |
Wired Telecommunications Carriers | |
Wireless Telecommunications Carriers (except Satellite) | |
Satellite Telecommunications | |
Telecommunications Resellers | |
All Other Telecommunications | |
Data Processing, Hosting, and Related Services | |
News Syndicates | |
Libraries and Archives | |
Internet Publishing and Broadcasting and Web Search Portals | |
All Other Information Services |
2007 NAICS Code | 2007 NAICS Title |
Finance and Insurance | |
Monetary Authorities-Central Bank | |
Commercial Banking | |
Savings Institutions | |
Credit Unions | |
Other Depository Credit Intermediation | |
Credit Card Issuing | |
Sales Financing | |
Consumer Lending | |
Real Estate Credit | |
International Trade Financing | |
Secondary Market Financing | |
All Other Nondepository Credit Intermediation | |
Mortgage and Nonmortgage Loan Brokers | |
Financial Transactions Processing, Reserve, and Clearinghouse Activities | |
Other Activities Related to Credit Intermediation | |
Investment Banking and Securities Dealing | |
Securities Brokerage | |
Commodity Contracts Dealing | |
Commodity Contracts Brokerage | |
Securities and Commodity Exchanges | |
Miscellaneous Intermediation | |
Portfolio Management | |
Investment Advice | |
Trust, Fiduciary, and Custody Activities | |
Miscellaneous Financial Investment Activities | |
Direct Life Insurance Carriers | |
Direct Health and Medical Insurance Carriers | |
Direct Property and Casualty Insurance Carriers | |
Direct Title Insurance Carriers | |
Other Direct Insurance (except Life, Health, and Medical) Carriers | |
Reinsurance Carriers | |
Insurance Agencies and Brokerages | |
Claims Adjusting | |
Third Party Administration of Insurance and Pension Funds | |
All Other Insurance Related Activities | |
Pension Funds | |
Health and Welfare Funds | |
Other Insurance Funds | |
Open-End Investment Funds | |
Trusts, Estates, and Agency Accounts | |
Other Financial Vehicles |
2007 NAICS Code | 2007 NAICS Title |
Real Estate and Rental and Leasing | |
Lessors of Residential Buildings and Dwellings | |
Lessors of Nonresidential Buildings (except Miniwarehouses) | |
Lessors of Miniwarehouses and Self-Storage Units | |
Lessors of Other Real Estate Property | |
Offices of Real Estate Agents and Brokers | |
Residential Property Managers | |
Nonresidential Property Managers | |
Offices of Real Estate Appraisers | |
Other Activities Related to Real Estate | |
Passenger Car Rental | |
Passenger Car Leasing | |
Truck, Utility Trailer, and RV (Recreational Vehicle) Rental and Leasing | |
Consumer Electronics and Appliances Rental | |
Formal Wear and Costume Rental | |
Video Tape and Disc Rental | |
Home Health Equipment Rental | |
Recreational Goods Rental | |
All Other Consumer Goods Rental | |
General Rental Centers | |
Commercial Air, Rail, and Water Transportation Equipment Rental and Leasing | |
Construction, Mining, and Forestry Machinery and Equipment Rental and Leasing | |
Office Machinery and Equipment Rental and Leasing | |
Other Commercial and Industrial Machinery and Equipment Rental and Leasing | |
Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) |
2007 NAICS Code | 2007 NAICS Title |
Professional, Scientific, and Technical Services | |
Offices of Lawyers | |
Offices of Notaries | |
Title Abstract and Settlement Offices | |
All Other Legal Services | |
Offices of Certified Public Accountants | |
Tax Preparation Services | |
Payroll Services | |
Other Accounting Services | |
Architectural Services | |
Landscape Architectural Services | |
Engineering Services | |
Drafting Services | |
Building Inspection Services | |
Geophysical Surveying and Mapping Services | |
Surveying and Mapping (except Geophysical) Services | |
Testing Laboratories | |
Interior Design Services | |
Industrial Design Services | |
Graphic Design Services | |
Other Specialized Design Services | |
Custom Computer Programming Services | |
Computer Systems Design Services | |
Computer Facilities Management Services | |
Other Computer Related Services | |
Administrative Management and General Management Consulting Services | |
Human Resources Consulting Services | |
Marketing Consulting Services | |
Process, Physical Distribution, and Logistics Consulting Services | |
Other Management Consulting Services | |
Environmental Consulting Services | |
Other Scientific and Technical Consulting Services | |
Research and Development in Biotechnology | |
Research and Development in the Physical, Engineering, and Life Sciences (except Biotechnology) | |
Research and Development in the Social Sciences and Humanities | |
Advertising Agencies | |
Public Relations Agencies | |
Media Buying Agencies | |
Media Representatives | |
Display Advertising | |
Direct Mail Advertising | |
Advertising Material Distribution Services | |
Other Services Related to Advertising | |
Marketing Research and Public Opinion Polling | |
Photography Studios, Portrait | |
Commercial Photography | |
Translation and Interpretation Services | |
Veterinary Services | |
All Other Professional, Scientific, and Technical Services |
2007 NAICS Code | 2007 NAICS Title |
Management of Companies and Enterprises | |
Offices of Bank Holding Companies | |
Offices of Other Holding Companies | |
Corporate, Subsidiary, and Regional Managing Offices |
2007 NAICS Code | 2007 NAICS Title |
Administrative and Support and Waste Management and Remediation Services | |
Office Administrative Services | |
Facilities Support Services | |
Employment Placement Agencies | |
Executive Search Services | |
Temporary Help Services | |
Professional Employer Organizations | |
Document Preparation Services | |
Telephone Answering Services | |
Telemarketing Bureaus and Other Contact Centers | |
Private Mail Centers | |
Other Business Service Centers (including Copy Shops) | |
Collection Agencies | |
Credit Bureaus | |
Repossession Services | |
Court Reporting and Stenotype Services | |
All Other Business Support Services | |
Travel Agencies | |
Tour Operators | |
Convention and Visitors Bureaus | |
All Other Travel Arrangement and Reservation Services | |
Investigation Services | |
Security Guards and Patrol Services | |
Armored Car Services | |
Security Systems Services (except Locksmiths) | |
Locksmiths | |
Exterminating and Pest Control Services | |
Janitorial Services | |
Landscaping Services | |
Carpet and Upholstery Cleaning Services | |
Other Services to Buildings and Dwellings | |
Packaging and Labeling Services | |
Convention and Trade Show Organizers | |
All Other Support Services | |
Solid Waste Collection | |
Hazardous Waste Collection | |
Other Waste Collection | |
Hazardous Waste Treatment and Disposal | |
Solid Waste Landfill | |
Solid Waste Combustors and Incinerators | |
Other Nonhazardous Waste Treatment and Disposal | |
Remediation Services | |
Materials Recovery Facilities | |
Septic Tank and Related Services | |
All Other Miscellaneous Waste Management Services |
2007 NAICS Code | 2007 NAICS Title |
Educational Services | |
Elementary and Secondary Schools | |
Junior Colleges | |
Colleges, Universities, and Professional Schools | |
Business and Secretarial Schools | |
Computer Training | |
Professional and Management Development Training | |
Cosmetology and Barber Schools | |
Flight Training | |
Apprenticeship Training | |
Other Technical and Trade Schools | |
Fine Arts Schools | |
Sports and Recreation Instruction | |
Language Schools | |
Exam Preparation and Tutoring | |
Automobile Driving Schools | |
All Other Miscellaneous Schools and Instruction | |
Educational Support Services |
2007 NAICS Code | 2007 NAICS Title |
Health Care and Social Assistance | |
Offices of Physicians (except Mental Health Specialists) | |
Offices of Physicians, Mental Health Specialists | |
Offices of Dentists | |
Offices of Chiropractors | |
Offices of Optometrists | |
Offices of Mental Health Practitioners (except Physicians) | |
Offices of Physical, Occupational and Speech Therapists, and Audiologists | |
Offices of Podiatrists | |
Offices of All Other Miscellaneous Health Practitioners | |
Family Planning Centers | |
Outpatient Mental Health and Substance Abuse Centers | |
HMO Medical Centers | |
Kidney Dialysis Centers | |
Freestanding Ambulatory Surgical and Emergency Centers | |
All Other Outpatient Care Centers | |
Medical Laboratories | |
Diagnostic Imaging Centers | |
Home Health Care Services | |
Ambulance Services | |
Blood and Organ Banks | |
All Other Miscellaneous Ambulatory Health Care Services | |
General Medical and Surgical Hospitals | |
Psychiatric and Substance Abuse Hospitals | |
Specialty (except Psychiatric and Substance Abuse) Hospitals | |
Nursing Care Facilities | |
Residential Mental Retardation Facilities | |
Residential Mental Health and Substance Abuse Facilities | |
Continuing Care Retirement Communities | |
Homes for the Elderly | |
Other Residential Care Facilities | |
Child and Youth Services | |
Services for the Elderly and Persons with Disabilities | |
Other Individual and Family Services | |
Community Food Services | |
Temporary Shelters | |
Other Community Housing Services | |
Emergency and Other Relief Services | |
Vocational Rehabilitation Services | |
Child Day Care Services |
2007 NAICS Code | 2007 NAICS Title |
Arts, Entertainment, and Recreation | |
Theater Companies and Dinner Theaters | |
Dance Companies | |
Musical Groups and Artists | |
Other Performing Arts Companies | |
Sports Teams and Clubs | |
Racetracks | |
Other Spectator Sports | |
Promoters of Performing Arts, Sports, and Similar Events with Facilities | |
Promoters of Performing Arts, Sports, and Similar Events without Facilities | |
Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures | |
Independent Artists, Writers, and Performers | |
Museums | |
Historical Sites | |
Zoos and Botanical Gardens | |
Nature Parks and Other Similar Institutions | |
Amusement and Theme Parks | |
Amusement Arcades | |
Casinos (except Casino Hotels) | |
Other Gambling Industries | |
Golf Courses and Country Clubs | |
Skiing Facilities | |
Marinas | |
Fitness and Recreational Sports Centers | |
Bowling Centers | |
All Other Amusement and Recreation Industries |
2007 NAICS Code | 2007 NAICS Title |
Accommodation and Food Services | |
Hotels (except Casino Hotels) and Motels | |
Casino Hotels | |
Bed-and-Breakfast Inns | |
All Other Traveler Accommodation | |
RV (Recreational Vehicle) Parks and Campgrounds | |
Recreational and Vacation Camps (except Campgrounds) | |
Rooming and Boarding Houses | |
Full-Service Restaurants | |
Limited-Service Restaurants | |
Cafeterias, Grill Buffets, and Buffets | |
Snack and Nonalcoholic Beverage Bars | |
Food Service Contractors | |
Caterers | |
Mobile Food Services | |
Drinking Places (Alcoholic Beverages) |
2007 NAICS Code | 2007 NAICS Title |
Other Services (except Public Administration) | |
General Automotive Repair | |
Automotive Exhaust System Repair | |
Automotive Transmission Repair | |
Other Automotive Mechanical and Electrical Repair and Maintenance | |
Automotive Body, Paint, and Interior Repair and Maintenance | |
Automotive Glass Replacement Shops | |
Automotive Oil Change and Lubrication Shops | |
Car Washes | |
All Other Automotive Repair and Maintenance | |
Consumer Electronics Repair and Maintenance | |
Computer and Office Machine Repair and Maintenance | |
Communication Equipment Repair and Maintenance | |
Other Electronic and Precision Equipment Repair and Maintenance | |
Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance | |
Home and Garden Equipment Repair and Maintenance | |
Appliance Repair and Maintenance | |
Reupholstery and Furniture Repair | |
Footwear and Leather Goods Repair | |
Other Personal and Household Goods Repair and Maintenance | |
Barber Shops | |
Beauty Salons | |
Nail Salons | |
Diet and Weight Reducing Centers | |
Other Personal Care Services | |
Funeral Homes and Funeral Services | |
Cemeteries and Crematories | |
Coin-Operated Laundries and Drycleaners | |
Drycleaning and Laundry Services (except Coin-Operated) | |
Linen Supply | |
Industrial Launderers | |
Pet Care (except Veterinary) Services | |
Photofinishing Laboratories (except One-Hour) | |
One-Hour Photofinishing | |
Parking Lots and Garages | |
All Other Personal Services | |
Religious Organizations | |
Grantmaking Foundations | |
Voluntary Health Organizations | |
Other Grantmaking and Giving Services | |
Human Rights Organizations | |
Environment, Conservation and Wildlife Organizations | |
Other Social Advocacy Organizations | |
Civic and Social Organizations | |
Business Associations | |
Professional Organizations | |
Labor Unions and Similar Labor Organizations | |
Political Organizations | |
Other Similar Organizations (except Business, Professional, Labor, and Political Organizations) | |
Private Households |
2007 NAICS Code | 2007 NAICS Title |
Public Administration | |
Executive Offices | |
Legislative Bodies | |
Public Finance Activities | |
Executive and Legislative Offices, Combined | |
American Indian and Alaska Native Tribal Governments | |
Other General Government Support | |
Courts | |
Police Protection | |
Legal Counsel and Prosecution | |
Correctional Institutions | |
Parole Offices and Probation Offices | |
Fire Protection | |
Other Justice, Public Order, and Safety Activities | |
Administration of Education Programs | |
Administration of Public Health Programs | |
Administration of Human Resource Programs (except Education, Public Health, and Veterans' Affairs Programs) | |
Administration of Veterans' Affairs | |
Administration of Air and Water Resource and Solid Waste Management Programs | |
Administration of Conservation Programs | |
Administration of Housing Programs | |
Administration of Urban Planning and Community and Rural Development | |
Administration of General Economic Programs | |
Regulation and Administration of Transportation Programs | |
Regulation and Administration of Communications, Electric, Gas, and Other Utilities | |
Regulation of Agricultural Marketing and Commodities | |
Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors | |
Space Research and Technology | |
National Security | |
International Affairs |
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