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2022 to 2017 Crosswalk USA
NAICS 2022
6232
NAICS 2017 equivalent
N/A

Convert 6232 from NAICS 2022 to 2017

Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities

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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 6232?
NAICS 6232 is the North American Industry Classification System code for Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities. 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 Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities need?
A Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities 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 Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities business in the United States?
To register a Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities 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 Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities 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 Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities 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 Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities describes your main line of business, NAICS 6232 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 6232 description and exclusions to confirm it fits your operations.
Does a Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities need a CDL (Commercial Driver's License)?
You need a CDL to operate vehicles with a GVWR of 26,001 lbs or more, vehicles designed to transport 16+ passengers (including driver), or any vehicle transporting hazardous materials requiring placards. CDLs have three classes (A, B, C) and various endorsements (H for hazmat, P for passenger, S for school bus, N for tankers). The FMCSA Drug & Alcohol Clearinghouse requires annual queries for CDL holders.
What are the hours-of-service rules for a Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities?
FMCSA hours-of-service rules limit property-carrying drivers to 11 hours driving after 10 consecutive hours off, within a 14-hour on-duty window, with a maximum of 60 hours on-duty in 7 days or 70 hours in 8 days. Passenger carriers have different limits (10 hours driving, 15-hour window). All CDL drivers must use ELDs (electronic logging devices) unless operating under a short-haul or pre-2000 vehicle exemption.
Does a Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities need to join a DOT drug and alcohol testing consortium?
Yes, any owner-operator with a CDL operating under FMCSA authority must enroll in a DOT drug and alcohol testing consortium for pre-employment, random, post-accident, reasonable suspicion, and return-to-duty testing. The consortium manages your random testing pool and maintains records. Annual MIS (Management Information System) reports are due by March 15 each year summarizing testing data.
Do I need a USDOT number for my Residential Intellectual and Developmental Disability, Mental Health, and Substance Abuse Facilities?
You need a USDOT number if you operate commercial vehicles over 10,001 lbs GVWR in interstate commerce, transport hazardous materials requiring placards, or transport more than 8 passengers (including driver) for compensation. Most states also require a USDOT number for intrastate operations. Register at the FMCSA Unified Registration System (URS). Failure to register can result in fines up to $16,000 per day.

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

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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?

Last-Mile Delivery Driver

Provides local package delivery for e-commerce platforms using a cargo van or box truck.

Licenses
  • State driver's license
  • DOT number (if over 10,001 lbs GVWR)
  • Local business license
Tax Forms
  • Schedule C (Form 1040)
  • Schedule SE (Form 1040)
  • Form 1040-ES
Moving Company Owner

Runs a residential and commercial moving service with a fleet of trucks and a crew of movers.

Licenses
  • DOT number
  • MC operating authority
  • State moving permit
  • Cargo insurance
Tax Forms
  • Form 1065 or 1120-S
  • Form 940 (FUTA)
  • Form 941
  • IFTA quarterly fuel tax
Freight Broker

Arranges transportation of freight between shippers and carriers, operating a brokerage office.

Licenses
  • FMCSA broker authority (MC number)
  • BMC-84 surety bond ($75,000)
  • BOC-3 process agent
Tax Forms
  • Schedule C (Form 1040)
  • Schedule SE (Form 1040)
  • Form 1099-NEC
Taxi Fleet Operator

Owns a fleet of licensed taxicabs operating within a city under a municipal taxi commission.

Licenses
  • Municipal taxi medallion
  • City business license
  • Commercial auto insurance
Tax Forms
  • Form 1065 or 1120
  • Form 940 (FUTA)
  • Form 941