IRS Business Code for Nail Technicians: 812113 Guide
Direct answer: irs business code for nail technicians is 812113, Nail salons, on Schedule C, Line B. Use it if manicures, pedicures, and nail extensions bring in most of your receipts. A booth renter who does nails uses 812113 too. Do not use 812199. That code is not in the Schedule C chart.
Key Takeaways
- irs business code for nail technicians = 812113, Nail salons, on Schedule C Line B.
- A salon mainly doing manicures, pedicures, and nail extensions is 812113.
- If nails are only a side service inside a hair salon, the business stays 812112, Beauty salons.
- Booth renters classify by the services THEY perform: a nail tech renting a chair uses 812113.
- 812199 appears zero times in the IRS document. It is a full NAICS code, not a Schedule C chart code.
- 812190 is the catch-all for personal care with no entry of its own. It is not the nail code.
- The code is a label only. It does not change your tax, your deductions, or your self-employment tax.
irs business code for nail technicians: Why 812113 Is the Chart Code
The code comes from the Principal Business or Professional Activity Codes chart at the back of the Instructions for Schedule C (Form 1040). The personal-care section of the chart lists three separate entries. Code 812113 is “Nail salons.” That is the entry for a nail technician who runs their own nail business.
The chart is a short, condensed list. It does not contain every six-digit NAICS code. It contains the codes the IRS wants sole proprietors to use. When a code from the full NAICS directory is missing from the chart, a Schedule C filer copies the chart entry, not the NAICS code.
The official chart is in the IRS Instructions for Schedule C (Form 1040).
To learn the full lookup method, including the chart-versus-NAICS trap, see IRS Business Code Lookup: Schedule C Activity Codes Guide.
812113 vs. 812112 vs. 812111: Three Separate Codes
The three codes sit next to each other in the chart. They look alike, but they describe three different businesses. Pick the one that matches the work that brings in most of your receipts.
| Business | Chart code | Chart entry |
|---|---|---|
| Nail salon doing manicures, pedicures, and nail extensions | 812113 | Nail salons |
| Hair salon doing cuts, color, and styling | 812112 | Beauty salons |
| Barber shop doing haircuts and shaves | 812111 | Barber shops |
A salon mainly doing nails is 812113, even if it also offers a few hair services. A salon mainly doing hair is 812112, even if it also offers manicures. The test is principal receipts, not the full service menu.
This is where many nail techs go wrong. They work inside a hair salon and copy the salon’s code. The salon’s code is not your code. Your code follows your own receipts.
Hair stylists and barbers face the same personal-care question, and their chart codes sit in the same section. See IRS Business Code for Hair Stylists and Barbers: 812112 Guide for how the personal-care section works.
Booth Renters, Salon Owners, and Employees
Not every nail technician files Schedule C. The code in this guide is only for self-employed nail technicians and nail-business owners.
A booth renter classifies by the services they perform. A nail tech renting a chair or a suite uses 812113. A hairstylist renting the same chair uses 812112. The chair is the same. The work is different. The code follows the work, not the address.
A salon owner picks by principal receipts. If nails are the main service and bring in most of the money, the salon is 812113. If hair is the main service and nails are only a side service, the salon stays 812112. An owner who runs both sides should check which side earns more each year instead of copying last year’s return.
An employee is different. A nail tech who works on a salon’s payroll, follows its schedule, and gets paid wages is an employee. They receive a W-2 at year end. They do not file Schedule C for that nail work, and they do not use these codes. If you are an employed nail tech, see W-2 Box 12 Codes Explained: Complete Guide for help reading your W-2.
Some techs are in between. A tech who rents a booth for a flat weekly fee is usually self-employed. A tech who works at a salon on a percentage split may be an employee or an independent contractor, depending on the facts. The label on the contract does not decide it. Control over the work does. If you are not sure which you are, check your pay records and consult a tax professional.
The Codes Competitors Quote: 812199 and 812190
| Code | What it is | Use it on Schedule C? |
|---|---|---|
| 812113 | Nail salons (chart entry) | Yes — for nail technicians and nail salons |
| 812190 | Other personal care services (chart entry) | No — that is the catch-all, not the nail code |
| 812199 | Other Personal Care Services (full NAICS) | No — not in the Schedule C chart |
Some guides tell nail technicians to use 812199. That code is real in the full NAICS directory. It describes other personal care services, and some guides quote it for day spas and waxing. But it appears zero times in the IRS Instructions for Schedule C. It is not in the chart. A sole proprietor who copies 812199 from a web search enters a code the chart never lists.
Other guides point to 812190. That code is in the chart. It covers “Other personal care services (including diet & weight reducing centers).” It is the catch-all for personal care work with no entry of its own. Massage therapists use it because massage has no entry in the chart. Nails do have an entry: 812113. A nail tech who uses 812190 skips past their own code and lands in the catch-all. For the massage version of this rule, see IRS Business Code for Massage Therapists: 812190 Guide.
The same trap appears across the chart. Security guides push codes that are not chart codes. Photography guides push 541922, which is not a chart code. In every case, the chart has a shorter entry, and the chart is the authority for this form.
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 “nail technician,” “nail salon,” or “manicures and pedicures.” Pick the words that match the work that brings in most receipts.
Line B asks for the code from the instructions. Enter 812113 for a nail business. Check that Line A and Line B agree. If Line A says “nail salon” and Line B says 812112, the return uses a code for beauty salons. That mismatch is easy to avoid and worth a second look before you file.
If your work shifts from year to year, the code can shift too. A tech who did mostly nails last year but moved mostly into hair this year may use 812112 this year. Check it fresh each year instead of copying last year’s return.
What Nail Technicians Get Wrong Most
Copying 812199 from a guide. That code is a full NAICS code, not a Schedule C chart code. It appears zero times in the IRS document. The chart entry for nails is 812113.
Using 812190 because it sounds close. That code is the catch-all for personal care with no entry of its own. Nails have their own entry. Use 812113.
Using 812112 because you work inside a hair salon. That code belongs to the salon’s hair business. Your code follows your own receipts. If nails bring in most of your money, you are 812113.
Picking a code by license instead of receipts. The IRS rule is about principal source of sales or receipts. A licensed nail tech whose receipts come mostly from nails uses 812113, even if the license says something broader.
Thinking the code changes deductions. The code is a label only. It does not change your deductions, your booth rent, or your self-employment tax. Deductions depend on ordinary and necessary business expenses, not on which code you enter.
Skipping the form because no 1099 arrived. Independent nail techs report income on Schedule C even if no tax form was issued. Clients who pay $600 or more for services may send Form 1099-NEC, but income counts whether or not a form arrives.
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 Hair Stylists and Barbers: 812112 Guide
- IRS Business Code for Massage Therapists: 812190 Guide
FAQ
What is irs business code for nail technicians?
It is 812113, Nail salons, on Schedule C, Line B. Use it if manicures, pedicures, and nail extensions bring in most of your receipts.
Does a booth renter use 812113?
Yes, if the booth renter does nails. Booth renters classify by the services they perform. A nail tech renting a chair uses 812113. A hairstylist renting the same chair uses 812112.
Is 812112 the right code for a nail technician?
No, unless hair is your main service. Code 812112 is for beauty salons. If nails bring in most of your receipts, use 812113.
Is 812199 the right code for nail technicians?
No. Code 812199 is a full NAICS code for Other Personal Care Services. It appears zero times in the IRS Instructions for Schedule C. The chart entry is 812113.
Is 812190 the right code for nail technicians?
No. Code 812190 is the catch-all for personal care services with no entry of their own. Nails have their own entry: 812113.
Do employed nail technicians use these codes?
No. Employed nail techs are employees. They get a W-2 and do not file Schedule C for that nail work. Only self-employed nail techs and nail-business owners use these codes.
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.