IRS Business Code for Roofers: 238160 Guide
Direct answer: irs business code for roofers is 238160, Roofing contractors, on Schedule C Line B. Use it when roofing work brings in most of your receipts. It covers new roofs, repairs, roof coating, and skylight installation. It does not cover gutters, siding, or roof framing.
Key Takeaways
- irs business code for roofers = 238160, Roofing contractors, on Schedule C Line B.
- Roofing covers new roofs, repairs, roof coating and treating, and skylight installation.
- Gutters, downspouts, fascia, and soffits are siding work (238170), not roofing, when they bring in most receipts.
- Roof trusses and sheathing are framing work (238130), not roofing.
- A roofer who mostly does general handyman work uses 238990, not 238160.
- Employed roofers get a W-2 and do not file Schedule C. Only self-employed roofers use 238160.
- The code is a label only. It does not change your tax, your deductions, or your self-employment tax.
irs business code for roofers: What the Chart Actually Says
The code comes from the Principal Business or Professional Activity Codes chart at the back of the Instructions for Schedule C (Form 1040). Under Specialty Trade Contractors, the chart lists “238160 Roofing contractors.” That is the whole entry. There is no separate code for residential roofers, commercial roofers, or metal roofers. One code covers all roofing work.
Almost no competitor guide covers roofers at all. The top results are NAICS directory pages and a bare code list. The directory pages describe the industry but give no Schedule C guidance. The code list prints the number with no help. An older guide even prints “23816” — five digits, not six. This post gives the roofer splits those results skip: roofing versus siding, roofing versus framing, and employee versus self-employed.
The Schedule C 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.
Roofing vs. Siding and Framing: 238160 vs. 238170 and 238130
Roofing has close neighbors in the chart. The work looks similar from the ground, but the codes split on what the work actually is. The receipts rule decides which code goes on Line B.
| Your setup | Chart code | Chart entry |
|---|---|---|
| Roofing: new roofs, repairs, roof coating, skylights | 238160 | Roofing contractors |
| Gutters, downspouts, fascia, and soffits bring in most receipts | 238170 | Siding contractors |
| Roof trusses and sheathing bring in most receipts | 238130 | Framing carpentry contractors |
| Building whole houses | 236100 | Residential building construction |
| A mix of trades, with no one trade bringing in most receipts | 238990 | All other specialty trade contractors |
Roofing includes treating roofs, such as spraying, painting, or coating, and installing skylights. That work is part of 238160. Gutters are the trap. Installing downspouts, gutters, fascia, and soffits is siding work, code 238170, not roofing. A roofer who replaces gutters as part of a roofing job still uses 238160, because the roofing brings in most receipts. A business whose receipts come mostly from gutters and siding uses 238170.
Roof trusses are the other trap. Installing roof trusses and the sheathing attached to them is framing work, code 238130, not roofing. A roofer who repairs the deck under a roof still uses 238160 if roofing brings in most receipts. A framer who builds the roof structure uses 238130.
For the full construction split, see IRS Business Code for Construction: 236100 Guide. A contractor who does a bit of everything and has no main trade uses 238990. See IRS Business Code for Handyman Services: 238990 Guide for how that catch-all code works.
The Codes Competitors Quote: 238170, 238130, and 238990
| Code | What it is | Use it on Schedule C? |
|---|---|---|
| 238160 | Roofing contractors (chart entry) | Yes — for roofing work |
| 238170 | Siding contractors (chart entry) | Yes — only if gutters, siding, fascia, or soffits bring in most receipts |
| 238130 | Framing carpentry contractors (chart entry) | Yes — only if framing, including roof trusses, brings in most receipts |
| 238990 | All other specialty trade contractors (chart entry) | Yes — only if no one trade brings in most receipts |
| 23816 | Five digits — not a code at all | No — always use six digits; an old guide prints this truncated number |
The five-digit trap is worth a warning. One older guide prints “23816” for roofers. That is not a code. Every Schedule C code has six digits. The correct code is 238160. A return with a five-digit code is a mistake that is easy to avoid and worth a second look before you file.
Storm work does not change the code. A roofer who does insurance-paid storm repairs still does roofing work. The receipts come from roofing, so the code is 238160. The customer is the insurance company, but the work is the same. The same receipts rule that picks the code for every trade applies here too. An electrician who wires a building faces the same kind of boundary on the electrical side. See IRS Business Code for Electricians: 238210 Guide for how that trade splits its code.
Employees, Crew Members, and Side Work
Not every roofer files Schedule C. The codes in this guide are only for self-employed roofers.
An employed roofer works on a roofing company’s payroll, follows its schedule, and gets paid wages. They receive a W-2 at year end. They do not file Schedule C for that roofing work, and they do not use 238160. Crew members and laborers employed by a roofing company are employees too. If you are an employed roofer, see W-2 Box 12 Codes Explained: Complete Guide for help reading your W-2.
A self-employed roofer runs their own business. They book their own jobs, set their own prices, and report income and expenses on Schedule C. This covers a sole proprietor and a single-member LLC that files as a disregarded entity. Clients who pay $600 or more for services may send Form 1099-NEC, but income counts whether or not a form arrives.
Side work counts too. A roofer with a W-2 day job who does paid roofing jobs on weekends files Schedule C for the side work. The code for that side business is 238160. The day job stays on the W-2. The two do not mix.
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 “roofing contractor” or “roofer.” Pick the words that match the work that brings in most receipts.
Line B asks for the code from the instructions. Enter 238160 if roofing work brings in most receipts. Enter 238170 only if gutters and siding bring in most receipts. Enter 238130 only if framing brings in most receipts. Enter 238990 only if no one trade brings in most receipts. Check that Line A and Line B agree. If Line A says “roofing contractor” and Line B says 238170, the return uses a siding code for a roofer’s business. 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 roofer who did mostly roofing last year but took on mostly siding this year may use a different code this year. Check it fresh each year instead of copying last year’s return.
What Roofers Get Wrong Most
Using 238160 when gutters and siding bring in most receipts. The code follows the receipts. A siding business that does some roofing still uses 238170.
Using 238160 for roof truss and framing work. Installing roof trusses and sheathing is framing, code 238130. Roofing starts once the structure is up.
Copying “23816” from an old guide. That is five digits. Every Schedule C code has six digits. The correct code is 238160.
Using 238990 when roofing dominates. The catch-all code is only for businesses with no main trade. A roofer whose receipts come mostly from roofing uses 238160.
Using 236100 because you work on houses. Building whole houses is 236100. Roofing them is 238160. Working on houses does not make a roofer a general contractor.
Picking a code by job title instead of receipts. The IRS rule is about principal source of sales or receipts. A “roofer” whose receipts come mostly from siding uses 238170. A “siding contractor” whose receipts come mostly from roofing uses 238160.
Thinking the code changes deductions. The code is a label only. It does not change your deductions, your materials, your crew, 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. Self-employed roofers 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. To check what the IRS has on file for you, see How to Read an IRS Account Transcript: Step-by-Step Guide. 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 Construction: 236100 Guide
- IRS Business Code for Handyman Services: 238990 Guide
FAQ
What is irs business code for roofers?
It is 238160, Roofing contractors, on Schedule C Line B. Use it when roofing work brings in most of your receipts.
Does 238160 cover gutters?
No. Gutters, downspouts, fascia, and soffits are siding work, code 238170, when they bring in most receipts. A roofer who replaces gutters as part of a roofing job still uses 238160.
Does 238160 cover skylights?
Yes. Installing skylights is part of roofing work under 238160. Roof coating and treating are included too.
Is 23816 the right code for roofers?
No. That is five digits, and every Schedule C code has six digits. An old guide prints the truncated number. The correct code is 238160.
Do employed roofers use 238160?
No. Employed roofers are employees. They get a W-2 and do not file Schedule C for that roofing work. Only self-employed roofers use 238160.
Does the code change my deductions?
No. The code is a label only. It does not change your deductions, your materials, your crew, or your self-employment tax. Deductions depend on ordinary and necessary business expenses, not on the code.
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.