Whether you’re delivering food with DoorDash, driving for Uber, or doing any other type of gig app work, understanding how NAICS codes work is important. They can affect how much you can deduct, and ensuring proper use can help prevent audits.
With all of that in mind, NAICS codes don’t have to be complicated. This guide will give you everything you need to know about business activity codes for gig economy workers.
Related: Top 15 Easy Tax Deductions For The Self-Employed (2026)
What Are NAICS Business Activity Codes?
NAICS (North American Industry Classification System) codes are standardized six-digit codes used by the government to categorize businesses. Each code represents a specific business activity.
When you are filing your taxes as a self-employed individual, the IRS requires you to choose the code that best describes your main business activity.
The codes help the IRS manage and review tax data across different industries. With them, they can compare your reported income and expenses with others in similar lines of work, helping identify unusual patterns that might trigger a review or audit.
Why Gig Workers Should Care about NAICS Codes
Selecting the right NAICS code directly affects your tax deductions. Given that gig workers can often deduct thousands of dollars on their taxes, ensuring you’re doing everything right is key.
A rideshare driver, for example, would be expected to incur significant vehicle-related expenses, whereas someone working from home would claim more home office-related costs.
Your selected NAICS code helps the IRS determine what’s reasonable for your line of work. A DoorDash driver claiming $12,000 in vehicle expenses would be less unusual than a graphic designer claiming the same amount.
Related: Are You an Independent Contractor or an Employee?
If you choose the wrong code, it likely won’t immediately trigger an audit by the IRS, but it can increase scrutiny if your expenses seem exorbitantly out of line with your chosen business activity. Selecting the right NAICS can minimize these risks.
NAICS Business Activity Codes for Gig Economy Jobs
Rideshare Drivers
If you drive for a rideshare app like Uber or Lyft, your NAICS code is 485300 - Taxi and Limousine Service.
The IRS considers rideshare to be close enough in function to traditional taxi services to allot them the same code. Some tax software may suggest an alternate code like 485999 - All Other Transit and Ground Passenger Transportation, but you will most likely want to use 485300.
While this has become the standard for rideshare work, always consult with a tax professional if you have any questions.
Food Delivery
For food delivery workers using apps like DoorDash, UberEats, or GrubHub, the right NAICS code for you is 492000 - Couriers and Messengers.
This code is related to the local transportation of anything besides people. You’ll get similar vehicle-related benefits as rideshare drivers, but the distinction between transporting people and goods is an important one (we assume).
Package Delivery
If you deliver packages or other goods through a service like Amazon Flex or Walmart Spark, you’ll want to use 492000 - Couriers and Messengers as well.
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Like with food delivery, this type of work involved locally transporting goods, so the same code would be used.
Grocery Delivery
Those doing grocery delivery with apps like Instacart or Shipt will also use code 492000 - Couriers and Messengers.
As this line of work also involves transporting goods within a local arena, this will be the code to use.
Handiwork/Home Services
If you do handiwork like home repairs using an app like Thumbtack, TaskRabbit, or Angi, you’ll want to use 812990 - All other personal services.
This is kind of like a catch-all code that covers various personal service jobs and activities not covered by a more specific categorization.
However, you may still find something more specific, especially if you do one exclusive type of home service activity. For instance, if you primarily provide cleaning services, you would likely want to use 561720 - Janitorial Services instead.
Other Types of Gig Economy or Related Self-Employed Work NAICS Codes
Here are some quick additional NAICS codes for common forms of sole proprietor work.
- Car Rental Services (like Turo): 532112 - Automotive Equipment Rental & Leasing
- Short-Term Homestay Rentals (like Airbnb or VRBO): 721110 - Hotels and Motels
- Pet Care (like Wag! or Rover): 812910 - Pet Care (except Veterinary) Services
- Freelance Writing: 711510 - Independent Artists, Writers, and Performers
- Programming: 541511 - Custom Computer Programming Services
- Real Estate: 531210 - Offices of Real Estate Agents and Brokers
- Photography: 541921 - Photography Studios, Portrait
- Graphic Design: 541430 - Graphic Design Services
- Yard Services - 561730 - Landscaping Services
How to Choose the Right NAICS Code
To choose the right NAICS code, you must first determine what generates the majority of your income. For example, if you drive do both rideshare with Uber and food delivery with DoorDash but you earn 75% of your income from rideshare alone, you would use the rideshare code (485300).
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However, if you operate two distinctly different businesses, you may want to fill out separate Schedule C forms. For example, a DoorDash driver who also rents out a property on Airbnb would likely fill out two separate forms with different NAICS codes.
If you’re unsure, we recommend looking at the official NAICS website or the IRS’ official documentation. The NAICS site offers a searchable database that can be filtered by keywords related to your business activities.
And as always, consulting with a tax professional is an option we highly recommend if you’re ever unsure.
Errores comunes que se deben evitar al seleccionar los códigos NAICS
Evite usar códigos anticuados o incorrectos. Compruebe siempre que su código describa adecuadamente su actividad empresarial.
Además, comprueba la documentación oficial del gobierno para asegurarte de que los códigos no hayan cambiado desde la última vez que presentaste tu declaración de impuestos.
También debes evitar mezclar actividades personales y empresariales. Estos códigos solo están relacionados con las cosas que haces por motivos comerciales.
Relacionado: Los 5 mejores consejos tributarios para los trabajadores de la economía colaborativa en 2026
Preguntas frecuentes sobre el código NAICS
P: ¿Qué sucede si uso un código NAICS incorrecto en mi declaración de impuestos?
R: Si bien el uso de un código incorrecto no implica automáticamente ninguna penalización ni significa que tu devolución vaya a ser rechazada, debes editar tu devolución con el código correcto para evitar cualquier posibilidad de que la examinen.
P: ¿El uso de un código NAICS incorrecto afectará mis deducciones?
R: Sus códigos no limitan lo que puede deducir, pero usar un código incorrecto puede hacer que ciertas deducciones parezcan inusuales para el IRS, lo que puede aumentar el riesgo de una auditoría.
P: ¿Puedo cambiar mi código NAICS de un año a otro?
R: Si la actividad empresarial principal de la que obtiene ingresos cambia, puede cambiar su código. Por ejemplo, si antes conducías para Uber, pero ahora haces entregas principalmente para DoorDash, deberías actualizar tu código del 485300 al 492000.
P: ¿Qué pasa si ninguno de los códigos del NAICS se ajusta a mi trabajo?
R: Debes hacer todo lo posible para encontrar el código correcto. Intente utilizar la base de datos con capacidad de búsqueda del sitio web oficial del NAICS para encontrar su código. Sin embargo, si aún no puede encontrar uno, puede usar un código como 812990 - Todos los demás servicios personales.
Códigos NAICS de Gig Economy: en conclusión
Seleccionar el código NAICS correcto es una parte importante para declarar con precisión los ingresos de la economía colaborativa en sus impuestos. Puede ayudarle a evitar las auditorías y a establecer el contexto de los gastos de su empresa.
Relacionado: Guía de deducción de impuestos por millas para trabajadores autónomos
Para los trabajadores por encargo relacionados con el transporte, la industria se ha decantado en gran medida por unas cuantas clasificaciones estándar: 485 300 para los conductores de viajes compartidos y 49 000 para los servicios locales de entrega de mercancías. Si te dedicas a estos sectores, ¡también deberías hacer un seguimiento de tus millas, ya que es una excelente manera de maximizar tus deducciones fiscales!
Puede descargar TripLog para un seguimiento automático e ilimitado del kilometraje de forma gratuita en iOS o Android ¡hoy!
