Updated October 23, 2026. Quick answer: The 2025 IRS chart lists 484120 for long-distance general freight trucking, 484110 for local, and 484200 for specialized freight trucking. The code goes on line B, beside your line A description. Which row reads closest depends on the principal source of your receipts, and rows such as 492000 for couriers may fit better.
The three trucking codes on the chart
The chart lists three trucking rows that fit the work of hauling freight. The long-distance row is worded “General freight trucking, long distance”, the local row is worded “General freight trucking, local”, and the specialized row is worded “Specialized freight trucking (including household moving vans)”.
| Code | Wording on the IRS chart |
|---|---|
| 484120 | General freight trucking, long distance |
| 484110 | General freight trucking, local |
| 484200 | Specialized freight trucking (including household moving vans) |
The chart has no row that names truck drivers; its trucking rows are worded around freight. The difference the wording draws is distance and cargo type, so the row to compare is the one that describes the hauling you do.
Where it goes on the form
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: line A might read hauling freight with my own truck, or local hauling for a few regular customers. Keep it plain; line B holds the code.
Rows beside trucking
Three rows outside trucking use related words, and each has its own focus.
| Code | Wording on the IRS chart |
|---|---|
| 484120 | General freight trucking, long distance |
| 492000 | Couriers & messengers |
| 488000 | Support activities for transportation (including motor vehicle towing) |
| 493100 | Warehousing & storage (except leases of miniwarehouses & self-storage units) |
Row 492000 is worded “Couriers & messengers”, which suits parcels and documents rather than freight loads. Row 488000 is worded “Support activities for transportation (including motor vehicle towing)”, so it describes support work. Row 493100 is worded “Warehousing & storage (except leases of miniwarehouses & self-storage units)”, which is about storing goods, not moving them.
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”.
Long haul, local runs, and special cargo
A driver may run long distance one month and local the next, or carry household moving loads some weeks. The chart separates those activities into three rows, and the rule it gives is “Then select the activity that best identifies the principal source of your sales or receipts”. The row that matches the work behind most of your receipts is the one the wording points to.
Another business of a different kind would need its own schedule. The instructions say: “If you owned more than one business, complete a separate Schedule C for each business.”
What to read after line B
Driving work puts a vehicle at the center of the form. The Schedule C guide gives the layout. The vehicle lines are in Schedule C part IV, lines 43 to 47, vehicle information, and Schedule C lines 8 and 9, car and truck expenses is the other related page. For the full list of codes see Schedule C business codes.
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 a trucking row without comparing its wording: 484110 is “General freight trucking, local” and 484120 is “General freight trucking, long distance”.
- Ignoring the specialized row when the loads are household moves: “Specialized freight trucking (including household moving vans)”.
- Letting a smaller stream set the code instead of “Then select the activity that best identifies the principal source of your sales or receipts”.
Related: Schedule C (Form 1040), Schedule C part IV lines 43 to 47 vehicle information, Schedule C lines 8 and 9 car and truck expenses, 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.