Updated October 23, 2026. Quick answer: The 2025 Schedule C chart lists 531210 as “Offices of real estate agents & brokers”, and its own example names a real estate agent. That six-digit code goes on line B next to your line A description. If most of your receipts come from managing property or appraising, a neighboring row such as 531310 or 531320 may read closer.
The chart row for real estate agents
The chart’s own example is a real estate agent: “for example, 531210, the code for offices of real estate agents and brokers”. On the table, the row reads “Offices of real estate agents & brokers”. Here the chart names the work by title.
| Code | Wording on the IRS chart |
|---|---|
| 531210 | Offices of real estate agents & brokers |
Putting it on lines A and B
Line A asks for a description of the work: “Describe the business or professional activity that provided your principal source of income reported on line 1.” Line B asks for the code: “Enter on line B the six-digit code from the Principal Business or Professional Activity Codes chart” The code goes in the box on line B, beside the description.
An example of the kind of description, not IRS wording: a line A entry for this work could simply say that you help clients buy and sell property. The number goes in the line B box. For the surrounding form, see Schedule C (Form 1040).
Other real estate rows beside it
The chart has a whole group of real estate rows, and they describe different activities. Compare the wording of each against where your receipts actually come from.
| Code | Wording on the IRS chart |
|---|---|
| 531210 | Offices of real estate agents & brokers |
| 531310 | Real estate property managers |
| 531320 | Offices of real estate appraisers |
| 531390 | Other activities related to real estate |
| 531100 | Lessors of real estate (including miniwarehouses & self-storage units) |
The first row speaks of offices of agents and brokers. The property manager row speaks of managing property, the appraiser row of appraising, and the lessor row of owning property to lease out. Someone who earns mostly from a different kind of work than the first row describes will want to see which wording sits closest.
The chart’s rule has two steps: “Select the category that best describes your primary business activity”, and then “Then select the activity that best identifies the principal source of your sales or receipts”.
Mixed income and more than one business
Agents sometimes also manage a few rentals or run a separate sideline. The chart’s rule looks to the largest source: “Then select the activity that best identifies the principal source of your sales or receipts”. If the work is split into separate businesses, the instructions say: “If you owned more than one business, complete a separate Schedule C for each business.”
Next steps on the form
After lines A and B, the income side begins with line 1, gross receipts or sales. Many agents also look at lines 10 and 11, commissions and contract labor and at line 30, business use of your home.
Edition and chart year
This page reads the 2025 Schedule C (Form 1040) and its 2025 instructions, the current files irs.gov served on 2026-10-23 (byte-identical to the archived copies). They are the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041”. Check the tax year printed on the schedule you are filling in and use the chart that comes with that year’s instructions, because a different year’s chart can list different codes or reword them.
Common mistakes
- Treating the example as a rule for every real estate worker. The chart says to pick “Then select the activity that best identifies the principal source of your sales or receipts”.
- Putting two businesses on one form. The instructions say “If you owned more than one business, complete a separate Schedule C for each business.”
- Skipping the neighbors. The chart also lists “Real estate property managers” and “Other activities related to real estate” nearby.
Related: Schedule C (Form 1040) explained, Schedule C line 1 gross receipts or sales, Schedule C lines 10 and 11, commissions and contract labor, Schedule C line 30, business use of your home, and Schedule C business codes: the full IRS list.
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Answer againSources
- Instructions for Schedule C (Form 1040), Profit or Loss From Business (2025): https://www.irs.gov/pub/irs-pdf/i1040sc.pdf
- Schedule C (Form 1040), Profit or Loss From Business (2025): https://www.irs.gov/pub/irs-pdf/f1040sc.pdf
Read from the IRS documents linked above on October 23, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.