Updated October 23, 2026. Quick answer: The 2025 IRS chart lists 624410 for childcare services. The code goes on line B, beside the line A description of your work. A broader row such as 624100 for individual and family services may read closer, depending on the principal source of your receipts.
The child care row on the chart
The chart lists this work as “Childcare services”.
| Code | Wording on the IRS chart |
|---|---|
| 624410 | Childcare services |
The row’s word is one word, childcare. The chart has no row that names daycare, nannies, or babysitters, so the wording for care of children is the closest on the list.
Lines A and B for child care
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 could say home-based care for young children while parents work. The words are yours; the chart’s six digits go on line B.
Neighbors with broader wording
One other row uses broader wording, and one is about teaching.
| Code | Wording on the IRS chart |
|---|---|
| 624410 | Childcare services |
| 624100 | Individual & family services |
| 611000 | Educational services (including schools, colleges, & universities) |
Row 624100 is worded “Individual & family services”, so its wording is broad. Row 611000 is worded “Educational services (including schools, colleges, & universities)”, which names schools and colleges. A provider whose main receipts are for care, rather than teaching, can compare the wording of those two rows with the childcare row.
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”.
Care combined with other services
Some providers add tutoring, meals, or transport to the care they offer. The chart does not weigh each service. It asks for “Then select the activity that best identifies the principal source of your sales or receipts”. The service that brings in most of your receipts is the one to read against each row.
A second, unrelated business is a different matter: “If you owned more than one business, complete a separate Schedule C for each business.”
Pages to read after the code
Once the code is set, the Schedule C guide shows the rest of the form. A provider caring for children at home may want to read Schedule C line 30, business use of your home, and a provider with helpers can read Schedule C lines 25 and 26, utilities and wages. The full chart is at 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
- Searching the chart for daycare or nanny: the chart has no row for those words, only “Childcare services”.
- Choosing 611000, “Educational services (including schools, colleges, & universities)”, when most receipts are for care rather than teaching.
- Treating line A as the code: the form’s caption for line B is “Enter code from instructions”.
Related: Schedule C (Form 1040), Schedule C line 30 business use of your home, Schedule C lines 25 and 26 utilities and wages, 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.