IRS Business Code for Cleaning Services: 561720 Guide
Direct answer: irs business code for cleaning services is 561720, Janitorial services, on Schedule C, Line B. Use it for most home cleaning, office cleaning, maid services, and housekeeping work as a sole proprietor. Do not use it if carpet cleaning brings in most of your receipts. That work uses 561740 instead.
Key Takeaways
- irs business code for cleaning services = 561720, Janitorial services, on Schedule C Line B.
- Home cleaning, office cleaning, maid services, and housekeeping all use 561720.
- Carpet and upholstery cleaning uses 561740, but only if it brings in most of your receipts.
- Other services to buildings and dwellings, 561790, is for work that fits neither 561720 nor 561740.
- Landscaping services, 561730, is not a cleaning code, even if the job is outdoors.
- The code follows the activity that brings in most receipts, not the job you did most recently.
irs business code for cleaning services: Why 561720 Fits
The IRS chart groups cleaning work under Administrative and Support Services. The entry reads “561720 Janitorial services.” That entry covers general interior cleaning of buildings. Home cleaning, office cleaning, custodial work, and residential maid and housekeeping services all fit that description. The building changes, but the work does not. Cleaning a home, an office, or a small shop is janitorial work for this purpose.
The code comes from the Principal Business or Professional Activity Codes chart at the back of the Instructions for Schedule C (Form 1040). The IRS tells you to select the category that best describes your primary business activity, then the activity that best identifies your principal source of sales or receipts. For a cleaning business, the principal source is pay for cleaning work. If general cleaning brings in most receipts, that points to 561720.
To learn the full lookup method, including the chart-versus-NAICS trap, see IRS Business Code Lookup: Schedule C Activity Codes Guide.
561720 vs. 561740 vs. 561790: Pick by Largest Receipts
Most cleaning guides list only one code. That is not enough. The chart has three close codes, and the right one depends on what brings in most money.
| Code | Chart description | Use it for |
|---|---|---|
| 561720 | Janitorial services | Home, office, maid, housekeeping, and general building cleaning |
| 561740 | Carpet and upholstery cleaning services | Carpet and upholstery cleaning as the main work |
| 561790 | Other services to buildings and dwellings | Building and dwelling services that fit neither 561720 nor 561740 |
| 561730 | Landscaping services | Landscaping, not cleaning, even if the job is outdoors |
Suppose 70% of your receipts come from office cleaning and 30% come from carpet cleaning. Your code is 561720, because general cleaning is the principal source. Suppose carpet cleaning brings in most receipts and general cleaning is a smaller side job. Your code is 561740. Do not pick the code for the work you enjoy most or the work you did most recently. Pick the code for the work that paid most.
Window cleaning is part of janitorial work in this grouping, not a separate code on Schedule C. Pressure washing and other exterior building services are a closer call. If the work is general building cleaning, 561720 may fit. If it is a specialty service that does not fit janitorial or carpet work, 561790 may fit better. When the split is close, keep a simple record of receipts by job type. That record shows how you chose the code.
What to Put on Line A and Line B
Line A asks for your principal business or profession in words. Keep it short and honest. Good examples include “residential cleaning services,” “janitorial services,” “house cleaning services,” or “commercial cleaning services.” Pick the words that match the work that brings in most receipts.
Line B asks for the code from the instructions. Enter 561720 for general cleaning work. Check that Line A and Line B agree. If Line A says carpet cleaning and Line B says 561720, the return contradicts itself. That mismatch is easy to avoid and worth a second look before you file.
If you also do a different kind of work, such as landscaping, do not merge it into the cleaning code. Landscaping has its own code, 561730. If cleaning and landscaping are truly separate businesses with separate books, they may need separate Schedule Cs. If one activity clearly brings in most receipts and the other is minor, talk to a tax professional about whether one Schedule C fits.
Commercial, Residential, and Solo Cleaners
The code does not change with the client. A cleaner who cleans homes uses 561720. A cleaner who cleans offices uses 561720. A cleaner who does both uses 561720, as long as general cleaning brings in most receipts. The chart does not split janitorial work into home and office codes.
The code also does not change with team size on Schedule C, as long as the business is a sole proprietorship. A solo cleaner and a cleaner with helpers can both use 561720 for general cleaning work. What matters is the activity, not the number of workers. If the business is no longer a sole proprietorship, such as a partnership or a corporation, it files a different form, and the code list for that form applies instead.
Expenses follow the same business. Cleaning supplies, equipment, vehicle costs for travel to jobs, and phone costs for booking work go on the same Schedule C as the cleaning income. Keep receipts and job records. They support the income and the expenses if the IRS asks. Report cleaning income on Schedule C even if a client paid in cash or no tax form arrived. Bank deposits and your own records still count as income.
What Cleaning Businesses Get Wrong Most
Using a manufacturing or retail code for cleaning supplies. Selling or making cleaning products is different work. A cleaning service uses 561720. A business that makes soap uses a manufacturing code instead.
Using 561730 for outdoor cleaning. Code 561730 is landscaping services. It is not a cleaning code. Outdoor work that is really landscaping, such as mowing and planting, belongs there. Outdoor work that is really building cleaning belongs under the cleaning codes.
Using 561740 for all cleaning. Code 561740 is only for carpet and upholstery cleaning as the main work. A general cleaner who sometimes cleans carpets still uses 561720, as long as general cleaning brings in most receipts.
Picking a code by job title instead of receipts. The IRS rule is about principal source of sales or receipts. A business named for one service may earn most money from another. Check the receipts, not just the name.
Skipping the form because clients paid directly. Independent cleaners report income on Schedule C even if no tax form was issued. Cash, checks, and app payments all count as income.
Gig and service income use different forms from retirement payouts. If you also receive a retirement payout, see IRS Form 1099-R Distribution Codes Explained: Complete Guide. For W-2 work, see W-2 Box 12 Codes Explained: Complete Guide. For delivery work codes, see IRS Business Code for Delivery Drivers: 492000 Guide. To check what the IRS has on file for you, see How to Read an IRS Account Transcript: Step-by-Step Guide.
Once your return is filed, you can follow Tax Refund Status to track any refund. Any refund the IRS issues posts to your transcript as IRS Code 846: Refund Issued.
The official chart is in the IRS Instructions for Schedule C (Form 1040).
Related Guides
- IRS Transcript Codes: Complete List and Meanings
- IRS Business Code Lookup: Schedule C Activity Codes Guide
- IRS Business Code for Delivery Drivers: 492000 Guide
- W-2 Box 12 Codes Explained: Complete Guide
FAQ
What is irs business code for cleaning services?
It is 561720, Janitorial services, on Schedule C, Line B. It covers most home, office, maid, and housekeeping work.
Does house cleaning use a different code from office cleaning?
No. Both use 561720, Janitorial services, as long as general cleaning brings in most receipts. The chart does not split home and office cleaning.
What code do carpet cleaners use?
Carpet and upholstery cleaning uses 561740, but only if it brings in most of your receipts. A general cleaner who sometimes cleans carpets still uses 561720.
What is 561790 for?
It is Other services to buildings and dwellings. Use it for building and dwelling services that fit neither janitorial work nor carpet cleaning.
Is landscaping a cleaning code?
No. Landscaping services use 561730. That code is for landscaping work, not for cleaning, even if the job is outdoors.
What should I write on Schedule C Line A as a cleaner?
Write a short description of your work, such as “residential cleaning services” or “janitorial services.” Pick words that match the work that brings in most receipts.
Disclaimer: This post is general information only and is not tax advice. Every tax situation is different. For advice about your own Schedule C, consult a qualified tax professional or contact the IRS directly.