IRS Business Code for Hair Stylists and Barbers: 812112 Guide
Direct answer: irs business code for hair stylists and barbers is 812112, Beauty salons, for hair stylists, and 812111, Barber shops, for barbers, on Schedule C, Line B. There is no single code for both. Pick the code for the work that brings in most receipts. A stylist in a salon uses 812112. A barber in a barber shop uses 812111.
Key Takeaways
- irs business code for hair stylists and barbers = 812112 for hair stylists (beauty salons) and 812111 for barbers (barber shops), on Schedule C Line B.
- There is no single code for both jobs. The chart splits them, so pick the code for the work that brings in most receipts.
- Most guides list only one code. A combined shop still picks one code: the one for the work that earns most.
- Code 812110 does not exist in the Schedule C chart. It is the NAICS industry group, not a chart code. Do not enter it on Line B.
- Nail services use 812113. Other personal care services use 812190.
- Booth renters and mobile stylists still use 812112 or 812111. Where you work does not change the code.
irs business code for hair stylists and barbers: Why Two Codes, Not One
The code comes from the Principal Business or Professional Activity Codes chart at the back of the Instructions for Schedule C (Form 1040). Under Other Services, Personal & Laundry Services, the chart lists “812111 Barber shops” and “812112 Beauty salons.” That is the split a sole-proprietor stylist or barber uses on Line B.
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 hair stylist, the principal source is pay for cutting, coloring, and styling hair in a salon setting. That points to 812112. For a barber, the principal source is pay for cutting and styling men’s and boys’ hair and trimming beards in a barber shop. That points to 812111. The code is a label for the IRS. It does not change your tax, your deductions, or your self-employment tax.
To learn the full lookup method, including the chart-versus-NAICS trap, see IRS Business Code Lookup: Schedule C Activity Codes Guide.
812112 vs. 812111 vs. 812110: The Code Mix-Up to Avoid
Three similar codes cause the confusion. Only two of them are Schedule C chart codes.
| Code | Where it comes from | Use it on Schedule C? |
|---|---|---|
| 812112 | Schedule C chart: Beauty salons | Yes, for hair stylists and salon work |
| 812111 | Schedule C chart: Barber shops | Yes, for barbers and barber shop work |
| 812110 | NAICS industry group: Hair, nail, & skin care services | No, not a Schedule C chart code |
| 812113 | Schedule C chart: Nail salons | Yes, for nail-only work |
| 812190 | Schedule C chart: Other personal care services | Yes, for personal care work with no closer code |
| 611511 | Full NAICS directory: Cosmetology & barber schools | No, not a Schedule C chart code |
Code 812110 is the trap here. It is the NAICS industry group that covers hair, nail, and skin care services. Some guides list it as a business code. It is not in the Schedule C chart, and it does not go on Line B. The chart splits that group into 812111, 812112, and 812113. A Schedule C filer copies the chart, not the NAICS group code.
If a client, a software tool, or an old return shows 812110, do not copy it onto Schedule C without checking the chart. The chart is the authority for this form. The official chart is in the IRS Instructions for Schedule C (Form 1040).
What Kinds of Hair Work Use Each Code
A hair stylist in a salon uses 812112. Cutting, trimming, shampooing, coloring, waving, and styling hair in a salon setting all fit here. Unisex and women’s hair stylist shops use 812112. Combined beauty and barber shops also use 812112 when salon work brings in most receipts.
A barber uses 812111. Cutting and styling men’s and boys’ hair and trimming beards in a barber shop fit here. A shop known as a barber shop, or a men’s hair stylist shop, uses 812111. If barbering brings in most receipts, use 812111 even if the shop also does some salon work.
Nail work has its own code. A business that mainly does manicures and pedicures uses 812113, Nail salons. A salon that does hair and nails together uses 812112 or 812111, based on which service brings in most receipts. Other personal care work, such as tanning or hair replacement, uses 812190 when no closer code fits.
Where you work does not change the code. A booth renter in a salon uses 812112. A mobile stylist who visits clients at home uses 812112. A barber who rents a chair in a barber shop uses 812111. The code follows the work, not the address. Teaching hair styling is different work: a cosmetology school is not a Schedule C salon business, and it has no chart code of its own.
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 “hair styling services,” “beauty salon services,” or “barber shop services.” Pick the words that match the work that brings in most receipts.
Line B asks for the code from the instructions. Enter 812112 for salon work, or 812111 for barber work. Check that Line A and Line B agree. If Line A says barber shop services and Line B says 812112, 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 photography or handyman repairs, do not merge it into the salon code. Photography has its own entry, 541920. For that work, see IRS Business Code for Photography: 541920 Guide. Handyman work has its own entry too. For that work, see IRS Business Code for Handyman Services: 238990 Guide. If salon work and another activity are truly separate businesses with separate books, they may need separate Schedule Cs.
What Hair Stylists and Barbers Get Wrong Most
Entering 812110 on Line B. That code is the NAICS industry group, not a Schedule C chart code. The chart uses 812111 for barber shops and 812112 for beauty salons.
Using one code for a combined shop without checking receipts. A combined beauty and barber shop still picks one code. Pick the code for the service that brings in most receipts, not the one listed first.
Using a nail code for hair work. Code 812113 is for nail salons. A stylist who mainly cuts hair uses 812112, even if nails are part of the shop.
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 in cash. Independent stylists and barbers report income on Schedule C even if no tax form was issued. Cash, checks, and app payments all count as income. Tips count too. Clients who pay $600 or more for services may send Form 1099-NEC, but income counts whether or not a form arrives.
Stylist and barber income is self-employment income, so it is different from wages and 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. 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.
Related Guides
- IRS Transcript Codes: Complete List and Meanings
- IRS Business Code Lookup: Schedule C Activity Codes Guide
- IRS Business Code for Photography: 541920 Guide
- IRS Business Code for Cleaning Services: 561720 Guide
FAQ
What is irs business code for hair stylists and barbers?
It is 812112, Beauty salons, for hair stylists, and 812111, Barber shops, for barbers, on Schedule C, Line B. There is no single code for both.
Is 812110 the right code for a hair stylist on Schedule C?
No. Code 812110 is the NAICS industry group for hair, nail, and skin care services. It is not in the Schedule C chart. The chart uses 812112 for beauty salons and 812111 for barber shops.
What code does a combined beauty and barber shop use?
It picks one code based on receipts. If salon work brings in most receipts, use 812112. If barbering brings in most receipts, use 812111.
What code does a booth renter use?
A booth renter uses the same code as any stylist or barber: 812112 for salon work, or 812111 for barber work. Where you work does not change the code.
What code does a mobile hair stylist use?
A mobile stylist uses 812112, Beauty salons. The code follows the work, not the address, so home visits do not change it.
What should I write on Schedule C Line A as a hair stylist?
Write a short description of your work, such as “hair styling services” or “beauty salon 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.