Updated October 30, 2026. Quick answer: The 2025 chart lists 621310 as offices of chiropractors, the only row that names the profession. The code goes on line B beside the line A description. Neighbors such as 621399 and 621340 describe other kinds of practice, and the one that reads closest depends on the principal source of your receipts.
On deductions by profession: tax deductions for massage therapists.
On deductions by profession: tax deductions for therapists in private practice.
The row that names chiropractors
A chiropractor looking through the health care part of the chart will find the profession named outright. The wording is below, with the two rows that sit beside it in the same group.
| Code | Wording on the IRS chart |
|---|---|
| 621310 | Offices of chiropractors |
| 621399 | Offices of all other miscellaneous health practitioners |
| 621340 | Offices of physical therapists, occupational & speech therapists, & audiologists |
Of the three, “Offices of chiropractors” is the only wording that uses the profession’s own name. The other two are written for different practitioners.
What goes on line A and what goes on 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 short phrase on line A that says you run a chiropractic practice and, if it is true, that you work on your own. Line A carries the plain-language description of the work, while line B carries only the six-digit code.
Neighboring rows and when they might read closer
The chart’s health care group has several rows for other kinds of practice. These are the ones a chiropractor is most likely to compare against the practice they actually run.
| Code | Wording on the IRS chart |
|---|---|
| 621310 | Offices of chiropractors |
| 621399 | Offices of all other miscellaneous health practitioners |
| 621340 | Offices of physical therapists, occupational & speech therapists, & audiologists |
| 621330 | Offices of mental health practitioners (except physicians) |
| 621400 | Outpatient care centers |
| 621900 | Other ambulatory health care services (including ambulance services, blood banks, & organ banks) |
The row “Offices of all other miscellaneous health practitioners” is a catch-all by its wording, which is why it comes up in searches. The row “Outpatient care centers” names a different kind of operation than an individual office. The row “Other ambulatory health care services (including ambulance services, blood banks, & organ banks)” is the broadest of the group.
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”.
A practice with more than one income stream
Some practices earn from treatment and also from something else, such as products sold at the front desk or classes taught outside the office. The chart does not blend rows. Its rule looks to the activity that brings in the most, so the question is which stream is largest. Retail sales would send the reader to a retail row; the chart’s own instruction for retailers is “Retailers should select the PBA associated with their primary line of products sold.” If you run a wholly separate business next to the practice, 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 of Schedule C (Form 1040), next to the line A description. From there the sections on gross receipts or sales and on employee benefits and insurance follow the form downward, and Schedule SE is the companion schedule. The full chart is on the Schedule C business codes: the full IRS list page.
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 profession’s own row is the only one worth reading. The rule is “Then select the activity that best identifies the principal source of your sales or receipts”, so a mixed practice compares rows.
- Reading the catch-all row as a first choice. Its wording is “Offices of all other miscellaneous health practitioners” and it is written for work the other rows do not name.
- Putting a description on line B. The instructions ask for “Enter on line B the six-digit code from the Principal Business or Professional Activity Codes chart”, and the description belongs on line A.
Related: Schedule C (Form 1040), Schedule C business codes: the full IRS list, gross receipts or sales, employee benefits and insurance, and Schedule SE.
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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.