NAICS 2022 nationalIndustry USA Verified: Census NAICS 2022 · 2023-03-17
111140
NAICS 111140 — Wheat Farming
Wheat Farming
NAICS 111140 is the national industry code for wheat farming establishments in the United States. The Small Business Administration sets a size standard of $2.25 for this classification. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.
SBA: $2.25
View full SBA standard
Official data
| Feature | Description |
|---|---|
| Official name | North American Industry Classification System (NAICS) 2022 |
| Issuing authority | U.S. Census Bureau with OMB, Statistics Canada, and INEGI |
| Tax authority | Internal Revenue Service (IRS) |
| Purpose | Statistical business classification and federal contracting (SAM.gov, SBA standards) |
| Used in | SAM.gov registration, SBA size determinations, IRS tax classification, SEC EDGAR (via SIC crosswalk) |
| Active since | 2022 (current edition) |
| Hierarchy level | Sector (2-digit) |
| Source | https://www.census.gov/naics/ |
When do you need NAICS 111140?
1 Registering on SAM.gov for federal contracting — enter NAICS 111140 as your primary industry code.
2 Checking whether the SBA size standard for wheat farming applies to your business for set-aside contracts or loans.
3 Classifying your main line of business when applying for grants, contracts, loans, or market research surveys.
4 Comparing this code against legacy NAICS 2017 records or related SIC codes for historical data alignment.
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
SBA size standard description
Wheat Farming
Changes to receipts-based standard: [object Object]
How to register a wheat farming business in the US
1
Verify NAICS classification
Confirm that Wheat Farming matches your agricultural production activity.
2
Register for an EIN (Form SS-4)
Required for most agricultural business entities — sole proprietors may use SSN.
IRS EIN application3
Register with USDA (if applicable)
Contact USDA Farm Service Agency for farm programs, crop insurance, and agricultural certifications.
4
Comply with FDA FSMA (if food crops)
Produce safety rule and preventive controls may apply for certain agricultural operations under the Food Safety Modernization Act.
US Tax Forms & Registration
| Form Name | Who Files It | Frequency |
|---|---|---|
| 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?
Organic Vegetable Farm Owner
Grows certified organic produce for farmers' markets, CSA subscriptions, and local restaurant sales.
Licenses
- ●USDA organic certification
- ●State pesticide applicator license
- ●Farm business registration
Tax Forms
- ●Schedule F (Form 1040)
- ●Schedule SE (Form 1040)
- ●Form 4835 (farm rental)
Cattle Rancher
Raises beef cattle on pastureland for direct-to-consumer sales and wholesale beef markets.
Licenses
- ●Brand registration (state)
- ●Livestock transport permit
- ●USDA/state meat inspection
Tax Forms
- ●Schedule F (Form 1040)
- ●Schedule SE (Form 1040)
- ●Form 4797 (livestock sales)
Poultry Farm Operator
Raises broiler chickens or laying hens for meat and egg production under a contract or independent model.
Licenses
- ●State poultry registration
- ●Egg handler/candler license
- ●NPDES permit (large CAFOs)
Tax Forms
- ●Schedule F (Form 1040)
- ●Schedule SE (Form 1040)
Dairy Farm Owner
Operates a dairy operation producing raw milk sold to cooperatives or processed for direct sale.
Licenses
- ●Grade A dairy permit (Pasteurized Milk Ordinance)
- ●State milk handler license
- ●CAFO permit
Tax Forms
- ●Form 1065 or 1120-S (family farm)
- ●Schedule F
- ●Form 940 (FUTA)
Trade codes using this NAICS
These Schedule B export codes explicitly reference NAICS 111140 in the Census trade classification files.
Frequently asked questions
- What is NAICS 111140?
- NAICS 111140 is the North American Industry Classification System code for Wheat Farming. 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 Wheat Farming need?
- A Wheat Farming 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 Wheat Farming business in the United States?
- To register a Wheat Farming 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 Wheat Farming 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 Wheat Farming 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 Wheat Farming describes your main line of business, NAICS 111140 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 111140 description and exclusions to confirm it fits your operations.
- Does a Wheat Farming need USDA organic certification?
- Yes, if you use the term 'organic' or the USDA organic seal on products sold or labeled as organic, and your annual gross agricultural sales exceed $5,000. Operations under $5,000 are exempt from certification but still must comply with NOP standards and cannot use the USDA seal. Certification is through a USDA-accredited certifying agent. The process includes an Organic System Plan (OSP), annual inspection, soil/water testing, and maintaining buffer zones from conventional farming. Transition period is 3 years with no prohibited substances applied.
- What EPA pesticide regulations affect a Wheat Farming?
- Under FIFRA, any person who applies restricted-use pesticides (RUPs) must be a certified pesticide applicator (private for farm use, commercial for hired application). Certification requires passing a state exam and completing continuing education (typically 6-12 hours per renewal cycle, every 1-5 years). The Worker Protection Standard (WPS) requires agricultural employers to provide pesticide safety training, post notification of applications, maintain decontamination supplies, and observe restricted-entry intervals (REIs).
- Does a Wheat Farming need to register as a farm with the USDA FSA?
- You need an FSA farm number (Form FSA-211) to participate in USDA programs including commodity programs, conservation programs (CRP, EQIP), disaster assistance, and crop insurance. Registration is at your local FSA county office. You'll need to provide land descriptions, ownership records, and operating structure documentation. The farm number tracks all land you operate (owned and leased) and remains even if specific parcels change. Highly erodible land (HEL) and wetland conservation compliance is required.
- What livestock and meat processing rules apply to a Wheat Farming?
- Meat for commercial sale must be processed at a USDA-inspected facility (FSIS) or a state-inspected facility with equal-to standards. Custom exempt slaughter (for the owner's own consumption only, not for sale) does not require federal inspection. Livestock identification (ear tags, brand inspection in Western states) is required for interstate movement. Antibiotic use follows FDA Veterinary Feed Directive (VFD) rules. Renderers and dead animal disposal must follow state environmental regulations. Transportation follows the 28-hour law for animal welfare.