What Is the IRS Business Code for Cleaning Services?

The IRS business code for cleaning services is 561720 for most operators, covering janitorial and general interior cleaning. If carpet and upholstery cleaning is your main line of work, use 561740. For exterior and specialty cleaning like pressure washing, chimney sweeping, or duct cleaning, use 561790. The code goes on your business tax return and identifies your primary activity for IRS classification purposes.

561720 — Janitorial Services

This is the default for most cleaning businesses, and its scope is wider than the name suggests. It covers interior building cleaning, office cleaning, residential maid and housekeeping services, custodial work, and window cleaning. It also picks up interior cleaning of transportation equipment such as aircraft, rail cars, and ships.1NAICS Association. 561720 – Janitorial Services If your revenue comes primarily from cleaning the insides of homes, offices, or other buildings, 561720 is the right choice.

561740 — Carpet and Upholstery Cleaning

Use 561740 when carpet or upholstery cleaning is your largest source of revenue. The code covers cleaning and dyeing used rugs, carpets, and upholstered furniture.2NAICS Association. 561740 – Carpet and Upholstery Cleaning Services A house cleaner who shampoos carpets on the side still belongs under 561720. The code follows the money.

561790 — Other Services to Buildings and Dwellings

This is the catch-all for cleaning work that doesn’t fit the first two categories. It covers:

  • Pressure and power washing of building exteriors, decks, fences, driveways, and parking lots
  • Chimney cleaning and chimney sweep services
  • Ventilation and duct cleaning
  • Gutter and drain cleaning
  • Swimming pool cleaning and maintenance
  • Commercial kitchen exhaust hood cleaning

Two exclusions worth knowing. Window cleaning is not here — it sits under 561720 with janitorial services. And sandblasting building exteriors is classified as a specialty trade under construction, not as a cleaning service.3NAICS Association. 561790 – Other Services to Buildings and Dwellings

Which Code When You Offer a Mix

Plenty of cleaning businesses run more than one service line. The IRS rule is straightforward: pick the code that matches your principal source of revenue.4Internal Revenue Service. 2025 Instructions for Schedule C (Form 1040) If 70% of your sales come from office cleaning and 30% from carpet cleaning, your code is 561720. If the mix flips over time, update the code on your next return. There is no formal change process; you just enter the code that reflects your current principal activity.

One situation trips people up. If you run two genuinely separate business operations, the IRS expects a separate Schedule C for each rather than one combined return.4Internal Revenue Service. 2025 Instructions for Schedule C (Form 1040) A sole proprietor running both a residential maid service and an unrelated pressure washing outfit would file two Schedule Cs, each with its own code.

Where the Code Goes on Your Return

The line depends on how the business is structured:

What Happens If You Pick the Wrong Code

There is no standalone IRS penalty for entering an incorrect business activity code, and the code does not change what you owe. The real risk is quieter. The IRS groups similar businesses together and compares their income and expense patterns, so a return coded under the wrong industry gets measured against the wrong benchmarks. A pressure washing company coded as janitorial services will show expense ratios that look unusual for janitorial work, which can flag the return for closer review.

If you have been using the wrong code, just enter the correct one on your next return. For sole proprietors, that means updating Line B on Schedule C. A corporation could file Form 1120-X to correct a prior filing, but amending solely to fix a business code is rarely worth the paperwork since the code does not affect tax liability.8Internal Revenue Service. Instructions for Form 1120 Getting it right going forward is what counts.

Before you commit to a code, read its full description rather than the title. “Janitorial Services” sounds narrow, but 561720 covers residential maid work, window cleaning, and even aircraft interior cleaning. The Schedule C instructions include the full list of principal business activity codes at the end of the document, and the Census Bureau’s NAICS search tool lets you look up any code by keyword.9United States Census Bureau. North American Industry Classification System (NAICS)