Updated October 23, 2026. Quick answer: The 2025 chart lists 541219 for other accounting services, which is the closest wording to bookkeeping. Nearby rows include 541211, 541213, 541214 and 561410 for document preparation. The code goes on line B, and the principal source of receipts decides whether a neighbor reads closer.
The accounting and document rows the chart lists
Bookkeeping and notary work do not have rows of their own, so the chart’s accounting and document preparation rows are the ones to read. These are the five that come nearest.
| Code | Wording on the IRS chart |
|---|---|
| 541219 | Other accounting services |
| 541211 | Offices of certified public accountants |
| 541213 | Tax preparation services |
| 541214 | Payroll services |
| 561410 | Document preparation services |
The first row, “Other accounting services”, is the one whose wording is broad enough to sit beside bookkeeping. The others name a narrower kind of work.
How the form asks for the work
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 phrase such as bookkeeping for small businesses, with a second phrase for any signing or witnessing work. Your own phrase can name both; the code on line B comes from one row.
What the chart’s wording does and does not name
The chart has no row that names a bookkeeper, bookkeeping or a notary, so any comparison rests on the surrounding wording.
Row 541213 reads “Tax preparation services” and row 541214 reads “Payroll services”, so each names one specific service. Row 541211 reads “Offices of certified public accountants”, which names a type of office.
Mixed receipts, notary signings and a second business
A person who keeps books and also notarizes documents has two activities. The chart asks which one is the principal source of receipts.
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”.
Notary work could be read against “Document preparation services”, but that comparison is the reader’s, since the chart does not name notaries. If the two activities are really separate businesses, 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). Clients who pay you by contract may send information returns, which are covered at Form 1099-NEC box 1. Office expenses are covered at Schedule C lines 17 to 19.
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
- Looking for a row named bookkeeper or notary. The chart has no such row; compare the accounting and document preparation wording instead.
- Assuming a CPA row covers all accounting work. Row 541211 reads “Offices of certified public accountants” and names a kind of office.
- Choosing a code for the lesser activity. The rule is “Then select the activity that best identifies the principal source of your sales or receipts” so the larger source of receipts leads.
Related: Schedule C (Form 1040), Form 1099-NEC box 1, and Schedule C lines 17 to 19.
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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.