Updated October 30, 2026. Quick answer: The 2025 chart lists 621340 for offices of physical therapists, occupational and speech therapists, and audiologists. That is a single row covering several named professions. The code goes on line B, and neighbors such as 621399 and 621310 may read closer if your principal source of receipts is different.
On deductions by profession: tax deductions for massage therapists.
On deductions by profession: tax deductions for therapists in private practice.
One chart row, several named professions
Physical therapy appears on the chart inside a longer phrase. The row and two of its neighbors are below.
| Code | Wording on the IRS chart |
|---|---|
| 621340 | Offices of physical therapists, occupational & speech therapists, & audiologists |
| 621399 | Offices of all other miscellaneous health practitioners |
| 621310 | Offices of chiropractors |
The chart’s wording for the first row is “Offices of physical therapists, occupational & speech therapists, & audiologists”. Physical therapists share that row with the other professions in the phrase, so the row is not written for physical therapy alone.
Filling in lines A and 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 line A phrase naming the kind of therapy you provide and the setting, such as a home visit practice or a small clinic you own. The detail that the row cannot carry belongs on line A.
What the chart names and what it leaves out
The wording “Offices of physical therapists, occupational & speech therapists, & audiologists” names physical therapists, occupational therapists, speech therapists and audiologists. A reader who is a different kind of therapist should compare the phrase word by word rather than assume it applies.
A grep of the chart for massage, athletic trainer, sports medicine and rehabilitation clinic turns up no row that names those words. The only rehabilitation wording is “Vocational rehabilitation services”, which is in the social assistance group and is worded differently from an office of therapists.
Rows beside it that a therapist might compare
Most of the neighbors are other health care offices. They are listed here in the chart’s own words.
| Code | Wording on the IRS chart |
|---|---|
| 621340 | Offices of physical therapists, occupational & speech therapists, & audiologists |
| 621399 | Offices of all other miscellaneous health practitioners |
| 621310 | Offices of chiropractors |
| 621330 | Offices of mental health practitioners (except physicians) |
| 532283 | Home health equipment rental |
| 624310 | Vocational rehabilitation services |
The row “Home health equipment rental” is an equipment rental row, so it matches a business that rents out equipment, not one that treats patients. Whichever row you read against, the chart asks for the activity behind most of your 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”.
Where the code goes next
On Schedule C (Form 1040) the code is written on line B and the description on line A. The money the practice brings in is reported starting with Schedule C line 1. A therapist who pays contractors can also read about commissions and contract labor. If you run a second business, the instructions say: “If you owned more than one business, complete a separate Schedule C for each business.” See the Schedule C business codes: the full IRS list for 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
- Treating the therapist row as written for one profession. The chart’s wording is “Offices of physical therapists, occupational & speech therapists, & audiologists”, with several professions in it.
- Searching for massage or athletic training and concluding a row must exist. No row on the chart uses those words.
- Skipping the line A description. The form asks “Principal business or profession, including product or service (see instructions)” and that caption is separate from the code box.
Related: Schedule C (Form 1040), Schedule C business codes: the full IRS list, Schedule C line 1, and commissions and contract labor.
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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.