Mileage 
Expense
Time
Whether you’re delivering food with DoorDash, driving for Uber, or doing any other type of gig app work, understanding how NAICS codes work is important. They can affect how much you can deduct, and ensuring proper use can help prevent audits.
With all of that in mind, NAICS codes don’t have to be complicated. This guide will give you everything you need to know about business activity codes for gig economy workers.
Related: Top 15 Easy Tax Deductions For The Self-Employed (2025)
What Are NAICS Business Activity Codes?
NAICS (North American Industry Classification System) codes are standardized six-digit codes used by the government to categorize businesses. Each code represents a specific business activity.
When you are filing your taxes as a self-employed individual, the IRS requires you to choose the code that best describes your main business activity.
The codes help the IRS manage and review tax data across different industries. With them, they can compare your reported income and expenses with others in similar lines of work, helping identify unusual patterns that might trigger a review or audit.
Why Gig Workers Should Care about NAICS Codes
Selecting the right NAICS code directly affects your tax deductions. Given that gig workers can often deduct thousands of dollars on their taxes, ensuring you’re doing everything right is key.
A rideshare driver, for example, would be expected to incur significant vehicle-related expenses, whereas someone working from home would claim more home office-related costs.
Your selected NAICS code helps the IRS determine what’s reasonable for your line of work. A DoorDash driver claiming $12,000 in vehicle expenses would be less unusual than a graphic designer claiming the same amount.
Related: Are You an Independent Contractor or an Employee?
If you choose the wrong code, it likely won’t immediately trigger an audit by the IRS, but it can increase scrutiny if your expenses seem exorbitantly out of line with your chosen business activity. Selecting the right NAICS can minimize these risks.
NAICS Business Activity Codes for Gig Economy Jobs
Rideshare Drivers
If you drive for a rideshare app like Uber or Lyft, your NAICS code is 485300 – Taxi and Limousine Service.
The IRS considers rideshare to be close enough in function to traditional taxi services to allot them the same code. Some tax software may suggest an alternate code like 485999 – All Other Transit and Ground Passenger Transportation, but you will most likely want to use 485300.
While this has become the standard for rideshare work, always consult with a tax professional if you have any questions.
Food Delivery
For food delivery workers using apps like DoorDash, UberEats, or GrubHub, the right NAICS code for you is 492000 – Couriers and Messengers.
This code is related to the local transportation of anything besides people. You’ll get similar vehicle-related benefits as rideshare drivers, but the distinction between transporting people and goods is an important one (we assume).
Package Delivery
If you deliver packages or other goods through a service like Amazon Flex or Walmart Spark, you’ll want to use 492000 – Couriers and Messengers as well.
Related: Side Hustles Explained | How to Start a Side Hustle in 2025
Like with food delivery, this type of work involved locally transporting goods, so the same code would be used.
Grocery Delivery
Those doing grocery delivery with apps like Instacart or Shipt will also use code 492000 – Couriers and Messengers.
As this line of work also involves transporting goods within a local arena, this will be the code to use.
Handiwork/Home Services
If you do handiwork like home repairs using an app like Thumbtack, TaskRabbit, or Angi, you’ll want to use 812990 – All other personal services.
This is kind of like a catch-all code that covers various personal service jobs and activities not covered by a more specific categorization.
However, you may still find something more specific, especially if you do one exclusive type of home service activity. For instance, if you primarily provide cleaning services, you would likely want to use 561720 – Janitorial Services instead.
Other Types of Gig Economy or Related Self-Employed Work NAICS Codes
Here are some quick additional NAICS codes for common forms of sole proprietor work.
- Car Rental Services (like Turo): 532112 – Automotive Equipment Rental & Leasing
- Short-Term Homestay Rentals (like Airbnb or VRBO): 721110 – Hotels and Motels
- Pet Care (like Wag! or Rover): 812910 – Pet Care (except Veterinary) Services
- Freelance Writing: 711510 – Independent Artists, Writers, and Performers
- Programming: 541511 – Custom Computer Programming Services
- Real Estate: 531210 – Offices of Real Estate Agents and Brokers
- Photography: 541921 – Photography Studios, Portrait
- Graphic Design: 541430 – Graphic Design Services
- Yard Services – 561730 – Landscaping Services
How to Choose the Right NAICS Code
To choose the right NAICS code, you must first determine what generates the majority of your income. For example, if you drive do both rideshare with Uber and food delivery with DoorDash but you earn 75% of your income from rideshare alone, you would use the rideshare code (485300).
Related: Top 5 Must-Know Tips for Independent Contractors (2025)
However, if you operate two distinctly different businesses, you may want to fill out separate Schedule C forms. For example, a DoorDash driver who also rents out a property on Airbnb would likely fill out two separate forms with different NAICS codes.
If you’re unsure, we recommend looking at the official NAICS website or the IRS’ official documentation. The NAICS site offers a searchable database that can be filtered by keywords related to your business activities.
And as always, consulting with a tax professional is an option we highly recommend if you’re ever unsure.
Common Mistakes to Avoid When Selecting NAICS Codes
Avoid using outdated or incorrect codes. Always verify that your code appropriately describes your business activity.
Additionally, double check with official government documentation to make sure that the codes haven’t changed since the last time you filed your taxes.
You should also avoid mixing personal and business activities. These codes are only related to things that you do for business.
Related: Top 5 Tax Tips For Gig Economy Workers In 2025
NAICS Code FAQ
Q: What happens if I use the wrong NAICS code on my tax return?
A: While using the wrong code doesn’t automatically trigger any penalties or mean that your return will be rejected, you should still edit your return with the right code to avoid any potential for scrutiny.
Q: Will using the wrong NAICS code affect my deductions?
A: Your codes don’t limit what you can deduct, but using the wrong code can make certain deductions appear unusual to the IRS, which can increase your risk of an audit.
Q: Can I change my NAICS code from year to year?
A: If your primary business activity that you draw income from changes, you can change your code. For instance, if you previously drove for Uber but now mainly deliver for DoorDash, you’d want to update your code from 485300 to 492000.
Q: What if none of the NAICS codes fit my gig work?
A: You should do your best to find the right code. Try using the official NAICS website’s searchable database to find your code. However, if you still can’t find one, you can use a code like 812990 – All Other Personal Services.
Gig Economy NAICS Codes – In Conclusion
Selecting the right NAICS code is an important piece of accurately reporting your gig economy income on your taxes. It can help you avoid audits and helps establish the context for your business expenses.
Related: Self-Employed Worker Mileage Tax Deduction Guide
For transportation-related gig workers, the industry has largely settled on a few standard classifications – 485300 for rideshare drivers and 492000 for local goods delivery services. If you’re in these industries, you should also be tracking your mileage as a great way to help maximize your tax deductions!
You can download TripLog for free unlimited automatic mileage tracking on iOS or Android today!
