Updated October 23, 2026. Quick answer: The 2025 Schedule C chart lists 711510 as “Independent artists, writers, & performers”. That six-digit number goes on line B beside your line A description. Depending on the principal source of your receipts, a neighboring row such as 541400 or 541930 may read closer to the work you do.
The row that names writers and artists
The 2025 chart has one row that uses the words artists and writers: 711510, worded as “Independent artists, writers, & performers”. It is the closest wording on the chart for a person who sells their own creative work, since it names both groups directly.
| Code | Wording on the IRS chart |
|---|---|
| 711510 | Independent artists, writers, & performers |
What goes on line A and line 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 freelancer could write a short phrase naming the kind of work, such as articles, illustrations or music, and the kind of client. The code then goes on line B. The rest of the form is explained on the Schedule C page.
Neighboring rows that read differently
Creative work shades into several other rows, each worded by a different activity. Someone who spends most of their time on design work, translating, promoting others, or running advertising work may find the wording of another row describes the main stream of receipts.
| Code | Wording on the IRS chart |
|---|---|
| 711510 | Independent artists, writers, & performers |
| 541400 | Specialized design services (including interior, industrial, graphic, & fashion design) |
| 541930 | Translation & interpretation services |
| 541800 | Advertising, public relations, & related services |
| 711410 | Agents & managers for artists, athletes, entertainers, & other public figures |
| 541920 | Photographic services |
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”.
Words the chart uses and words it does not
The chart has no row that names a freelancer, an author, a journalist, an editor, or an illustrator by title. The word writers appears only in 711510, and the word artists appears in 711510 and 711410. The second of those is for agents and managers of artists, not the artists themselves, so the two rows should not be mixed up.
Creators often have several kinds of income. The chart’s rule is to look at the main one: “Then select the activity that best identifies the principal source of your sales or receipts”. If the work is in truth two businesses, the instructions say: “If you owned more than one business, complete a separate Schedule C for each business.”
Where this fits in the rest of the form
After the top of the schedule, the income lines begin at line 1, gross receipts or sales. Many freelancers receive payments reported on a form, so 1099-NEC box 1 is a natural next read, and lines 6 and 7, other income and gross income follow in the schedule.
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
- Using the agents and managers row for your own work. The chart words 711410 as “Agents & managers for artists, athletes, entertainers, & other public figures”, which is a different activity.
- Looking for a title such as freelancer. The chart says to find “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.”
Related: Schedule C (Form 1040) explained, Schedule C line 1 gross receipts or sales, 1099-NEC box 1 nonemployee compensation, Schedule C lines 6 and 7, other income and gross income, 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.