The business code for clothing sales on a federal tax return is NAICS 458110, which covers clothing and clothing accessories retailers. It applies whether you sell from a storefront, online, or both. Wholesalers, used-clothing sellers, and shops that make custom garments use different codes, and picking the wrong one can distort how the IRS compares your return to similar businesses.
NAICS 458110: The Code Most Clothing Sellers Use
If you sell new clothing directly to consumers, your code is 458110, whether you specialize in men’s, women’s, children’s, or family apparel. The 2025 Schedule C instructions list 458110 as the single code for “Clothing & clothing accessories retailers.”1Internal Revenue Service. Instructions for Schedule C (Form 1040)
Before the 2022 NAICS revision, clothing stores were split across several codes: 448110 for men’s, 448120 for women’s, 448130 for children’s and infants’, and 448140 for family clothing stores. The IRS has adopted the updated system, and those older 448-series codes have been consolidated into 458110. If you filed under one of them in the past, switch going forward.
Online Clothing Stores Use the Same Code
Under the old system, online sellers of any kind used code 454110 (Electronic Shopping and Mail-Order Houses). That code no longer exists. The IRS now instructs nonstore retailers to select the code tied to their primary product line.1Internal Revenue Service. Instructions for Schedule C (Form 1040) For a clothing business, that means 458110 whether the sale happens in a shop or on a website. If you run both, they share the same code regardless of which channel produces more revenue.
Wholesale Clothing: NAICS 424350
Selling clothing in bulk to other businesses for resale is a different sector entirely. Wholesale clothing and clothing accessories merchants use code 424350.2U.S. Census Bureau. North American Industry Classification System – Sector 424 The code covers dresses, outerwear, swimwear, hosiery, handbags, and other accessories distributed to retailers.
If your operation does both retail and wholesale, use the code that matches whichever activity generates more revenue. The same primary-revenue test applies to a manufacturer that also runs its own storefront.
Codes for Related Clothing Businesses
Several clothing-adjacent businesses fall outside 458110:
- Used and consignment clothing shops use 459510, the code for used merchandise retailers.3U.S. Census Bureau. North American Industry Classification System – 459510 Used Merchandise Retailers
- Shoe stores use 458210.1Internal Revenue Service. Instructions for Schedule C (Form 1040)
- Jewelry, watch, and silverware retailers use 458310, separate from clothing accessories.1Internal Revenue Service. Instructions for Schedule C (Form 1040)
- Custom clothing made to order on your premises falls under Apparel Manufacturing (315xxx): 315220 for men’s and boys’, 315240 for women’s, girls’, and infants’, and 315280 for other categories.
The line between retail and manufacturing is where sellers most often pick the wrong code. A shop that buys finished garments from suppliers and resells them is a retailer under 458110. A shop that cuts fabric and sews custom pieces for individual clients is a manufacturer, even if walk-in customers place the orders. When both activities exist, the larger revenue stream controls.
Where the Code Goes on Your Tax Return
Every annual federal income tax return asks for your business activity code. The exact line depends on your entity type:
- Sole proprietors and single-member LLCs enter the code on Schedule C (Form 1040), Line B, labeled “Principal business or professional activity code.”4Internal Revenue Service. Instructions for Schedule C (Form 1040)
- C-Corporations enter it on Form 1120, Schedule K, Line 2a.5Internal Revenue Service. Form 1120
- S-Corporations enter it in the corresponding location on Form 1120-S.
The IRS uses the code to measure your return against industry benchmarks. An incorrect code carries no automatic penalty, but it can make ordinary deductions look like outliers when compared to the wrong peer group, which raises the odds of a closer look. Using the right code from your first filing prevents that.
Older Codes You Might Still Encounter
Some banks, license renewals, and state forms still show pre-2022 codes. For clothing businesses, the ones you may run into include 448110 (men’s clothing stores), 448120 (women’s clothing stores), 448130 (children’s and infants’ clothing), 448140 (family clothing stores), and 454110 (electronic shopping and mail-order houses). A few agencies still use the older Standard Industrial Classification (SIC) system, where family clothing stores were 5651 and clothing wholesalers were 5137.
When a form accepts current codes, use the 2022 NAICS numbers. When a form only accepts legacy or SIC codes, pick the closest match. On federal tax returns, always use the codes in the current year’s IRS instructions, which now reflect the 2022 revision.1Internal Revenue Service. Instructions for Schedule C (Form 1040) The Census Bureau’s search tool at census.gov/naics lets you confirm any code by keyword or number.6U.S. Census Bureau. North American Industry Classification System