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2022 to 2017 Crosswalk USA
NAICS 2022
23821
NAICS 2017 equivalent
N/A

Convert 23821 from NAICS 2022 to 2017

Electrical Contractors and Other Wiring Installation Contractors

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Mapped 2017 codes (0)

Official Census concordance between NAICS 2022 and 2017 editions.

No legacy mapping available in the starter concordance for this code.

Frequently asked questions

What is NAICS 23821?
NAICS 23821 is the North American Industry Classification System code for Electrical Contractors and Other Wiring Installation Contractors. It classifies this business activity for statistical, regulatory, and government procurement purposes. Federal agencies use NAICS codes to collect and publish data about the US economy, determine SBA size standards, and set aside contracts for small businesses.
What licenses and permits does a Electrical Contractors and Other Wiring Installation Contractors need?
A Electrical Contractors and Other Wiring Installation Contractors typically needs a local business license, a federal EIN from the IRS, and industry-specific permits depending on the sector. Check with your city or county clerk for a general business license, your state's professional or industry licensing board for any required occupational licenses, and your state's tax authority for a sales tax permit if you sell taxable goods or services.
How do I register a Electrical Contractors and Other Wiring Installation Contractors business in the United States?
To register a Electrical Contractors and Other Wiring Installation Contractors business, first choose your legal structure: sole proprietorship (simplest, uses SSN), LLC (personal liability protection, files with your Secretary of State), or corporation (Form 1120 or 1120-S). Register your business name (DBA) with your county if operating under a trade name. Obtain an EIN from the IRS at irs.gov/ein. Register with your state revenue department for any applicable taxes.
What tax forms does a Electrical Contractors and Other Wiring Installation Contractors file with the IRS?
Tax forms depend on your entity type. A sole proprietor files Schedule C with Form 1040 and Schedule SE for self-employment tax (15.3%). An LLC taxed as a partnership files Form 1065 with Schedule K-1s. A C-Corporation files Form 1120 (21% flat rate). An S-Corporation files Form 1120-S. All businesses paying employees file Form 940 (FUTA) annually and Form 941 quarterly. Estimated tax payments are made via Form 1040-ES four times per year.
Is Electrical Contractors and Other Wiring Installation Contractors the right NAICS code for my business?
Your NAICS code should reflect your primary business activity — the one generating the most revenue or value. If Electrical Contractors and Other Wiring Installation Contractors describes your main line of business, NAICS 23821 is likely correct. If you have multiple distinct activities, you may need separate codes for statistical reporting. For federal contracting, your SAM.gov registration should use the code that best matches the work you perform. Review the official NAICS 23821 description and exclusions to confirm it fits your operations.
What contractor license does a Electrical Contractors and Other Wiring Installation Contractors need?
Most states require a general contractor license for projects above a dollar threshold (typically $500-$50,000 depending on the state). Requirements include passing a trade and business/law exam, documenting 2-5 years of experience, providing a surety bond ($5,000-$100,000+), and carrying general liability insurance. Electrical, plumbing, and HVAC require separate specialty licenses in virtually all states with additional trade-specific exams.
Does a Electrical Contractors and Other Wiring Installation Contractors need workers' compensation insurance?
Workers' compensation is required in nearly every state for businesses with employees. Exceptions exist for sole proprietors and partners (who can opt-out in most states but should consider coverage) and very small employers in some states. Texas is the only state where workers' comp is entirely voluntary. Construction businesses often face higher rates due to risk classification. Failure to carry required coverage can result in fines, stop-work orders, and personal liability for workplace injuries.
What OSHA requirements apply to a Electrical Contractors and Other Wiring Installation Contractors?
All employers must provide a workplace free from recognized hazards under the OSH Act. OSHA recordkeeping (Form 300/300A/301) is required for employers with more than 10 employees unless exempt as a low-hazard industry. OSHA 10-hour or 30-hour construction outreach training is highly recommended and may be required by state law or project specifications. Fall protection (29 CFR 1926.501) is required at 6 feet in construction. Failure to comply can result in citations up to $15,625 per violation.
Does a Electrical Contractors and Other Wiring Installation Contractors need a contractor bond?
Most states require contractor license bonds (also called surety bonds) ranging from $5,000 to $100,000+ depending on license classification and project value. The bond protects consumers if the contractor fails to complete work per the contract or violates license law. Bond premiums typically cost 1-3% of the bond amount annually. Additional payment and performance bonds may be required on public works projects under the Miller Act (federal) or Little Miller Acts (state).

US Tax Forms & Registration

Form NameWho Files ItFrequency
Profit or Loss from Business
U.S. Return of Partnership Income
U.S. Corporation Income Tax Return
U.S. Income Tax Return for an S Corporation
Self-Employment Tax
Estimated Tax for Individuals
Application for Employer Identification Number (EIN)
Entity Classification Election
Nonemployee Compensation
Employer's Annual Federal Unemployment (FUTA) Tax Return
Employer's Quarterly Federal Tax Return
Request for Taxpayer Identification Number and Certification

Entity Comparison

$

No federal sales tax in the United States. Sales tax is imposed at state and local levels, ranging from 0% to 10.25%. Economic nexus thresholds (following South Dakota v. Wayfair) require out-of-state sellers to collect sales tax once they exceed a state's revenue or transaction threshold, typically $100,000 in sales or 200 transactions per year.

No state income tax: Alaska (AK), Florida (FL), Nevada (NV), New Hampshire (NH), South Dakota (SD), Tennessee (TN), Texas (TX), Washington (WA), Wyoming (WY)

Who uses this code?

General Contractor

Manages residential and commercial construction projects from foundation to finish, coordinating subcontractors.

Licenses
  • State GC license (exam + bond)
  • General liability insurance
  • Workers' comp
Tax Forms
  • Form 1065 or 1120-S
  • Form 1099-NEC (subs)
  • Form 940 (FUTA)
  • Form 941
Licensed Electrician

Installs, maintains, and repairs electrical systems in residential, commercial, and industrial settings.

Licenses
  • State electrical license
  • City/county permit pull authorization
  • Liability insurance
Tax Forms
  • Schedule C (Form 1040)
  • Schedule SE (Form 1040)
Licensed Plumber

Provides plumbing installation, repair, and emergency services for homes and businesses.

Licenses
  • State plumbing license
  • Backflow prevention certification
  • Liability insurance
Tax Forms
  • Schedule C (Form 1040)
  • Schedule SE (Form 1040)
HVAC Contractor

Installs and services heating, ventilation, air conditioning, and refrigeration systems.

Licenses
  • State HVAC/mechanical license
  • EPA Section 608 certification
  • NATE certification (optional)
Tax Forms
  • Schedule C or 1120-S
  • Schedule SE
  • Form 1099-NEC (subs)