Updated October 30, 2026. Quick answer: The 2025 chart lists 458310 for jewelry retailers, the row whose wording matches selling jewelry to customers. The code goes on line B beside your line A description. Rows such as 339900 and 423940 may read closer depending on the principal source of your receipts.
The jewelry rows on the chart
Two rows carry the word jewelry, one on the retail side and one on the wholesale side.
| Code | Wording on the IRS chart |
|---|---|
| 458310 | Jewelry retailers |
| 423940 | Jewelry, watches, precious stones, & precious metals |
The retail row reads “Jewelry retailers”. The wholesale row reads “Jewelry, watches, precious stones, & precious metals”, which also covers watches and stones.
Describing the business on line A
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: selling rings and necklaces to customers online and at craft shows. Line A can say how the jewelry reaches buyers, and line B holds one code.
Rows a jewelry business might compare
The chart sorts businesses by what they mainly do, so rows for making, wholesaling and retail selling sit apart from each other.
| Code | Wording on the IRS chart |
|---|---|
| 458310 | Jewelry retailers |
| 339900 | Other miscellaneous mfg. |
| 423940 | Jewelry, watches, precious stones, & precious metals |
| 458320 | Luggage & leather goods retailers |
| 425120 | Wholesale trade agents & brokers |
The manufacturing row reads “Other miscellaneous mfg.”. A business that sells to other businesses might compare “Jewelry, watches, precious stones, & precious metals” and “Wholesale trade agents & brokers”, while one selling accessories could also read “Luggage & leather goods retailers”.
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”.
Selling online, at markets, or to shops
Where jewelry is sold without a store, the instructions have a note for nonstore retailers: “For nonstore retailers, select the PBA code by the primary product that your establishment sells.” That points to the product sold, which is a different question from where the buyer is.
The chart’s own wording does not say who made the item. The wording on the jewelry retail row is “Jewelry retailers”, and the manufacturing row, “Other miscellaneous mfg.”, does not mention jewelry. Where more than one business exists, the instructions say: “If you owned more than one business, complete a separate Schedule C for each business.”
Where to go next
The code sits on line B next to the line A description on Schedule C (Form 1040). Sellers on marketplaces can read the crafters and Etsy sellers code page and the online sellers code page. Card and payment-app income is covered in the 1099-K threshold guide, and the full list of Schedule C business codes shows every row.
Edition and chart year
This page reads the 2025 Schedule C (Form 1040) and its 2025 instructions, 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
- Assuming the jewelry retail row covers a wholesale business. That row reads “Jewelry retailers”; wholesale is “Jewelry, watches, precious stones, & precious metals”.
- Reading the manufacturing row as a jewelry row. It reads “Other miscellaneous mfg.” and names no product.
- Using two codes for one business. The rule is “Then select the activity that best identifies the principal source of your sales or receipts” so one activity leads on line B.
Related: Schedule C (Form 1040), Schedule C business codes: the full IRS list, the crafters and Etsy sellers code page, the online sellers code page, and the 1099-K threshold guide.
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Answer againSources
- Instructions for Schedule C (Form 1040), Profit or Loss From Business (2025): IRS archived PDF (irs.gov)
- Schedule C (Form 1040), Profit or Loss From Business (2025): IRS archived PDF (irs.gov)
Read from the IRS documents linked above on October 30, 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.