NAICS 2022 nationalIndustry USA Verified: Census NAICS 2022 · 2023-03-17
111335
NAICS 111335 — Tree Nut Farming
Tree Nut Farming
NAICS 111335 is the national industry code for tree nut farming establishments in the United States. The Small Business Administration sets a size standard of $3.75 for this classification. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.
SBA: $3.75
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 111335?
1 Registering on SAM.gov for federal contracting — enter NAICS 111335 as your primary industry code.
2 Checking whether the SBA size standard for tree nut 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
Tree Nut Farming
Changes to receipts-based standard: [object Object]
How to register a tree nut farming business in the US
1
Verify NAICS classification
Confirm that Tree Nut 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?
Aquaculture Farmer
Farms fish, shrimp, or shellfish in ponds, tanks, or coastal lease areas for wholesale food markets.
Licenses
- ●State aquaculture permit
- ●NPDES discharge permit
- ●Shellfish harvester license (if applicable)
Tax Forms
- ●Schedule F (Form 1040)
- ●Schedule SE (Form 1040)
Beekeeper & Honey Producer
Maintains apiaries for honey production, pollination services, and beeswax products sold at local markets.
Licenses
- ●State apiary registration
- ●Honey house inspection
- ●Cottage food permit (for value-added products)
Tax Forms
- ●Schedule F (Form 1040)
- ●Schedule SE (Form 1040)
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)
Trade codes using this NAICS
These Schedule B export codes explicitly reference NAICS 111335 in the Census trade classification files.
0801120000
COCONUTS, IN THE INNER SHELL (ENDOCARP)
HS-6 080112
0801190100
COCONUTS, NESOI
HS-6 080119
0801210000
BRAZIL NUTS, FRESH OR DRIED, IN SHELL
HS-6 080121
0801220000
BRAZIL NUTS, FRESH OR DRIED, SHELLED
HS-6 080122
0801310000
CASHEW NUTS, FRESH OR DRIED, IN SHELL
HS-6 080131
0801320000
CASHEW NUTS, FRESH OR DRIED, SHELLED
HS-6 080132
Frequently asked questions
- What is NAICS 111335?
- NAICS 111335 is the North American Industry Classification System code for Tree Nut 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 Tree Nut Farming need?
- A Tree Nut 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 Tree Nut Farming business in the United States?
- To register a Tree Nut 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 Tree Nut 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 Tree Nut 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 Tree Nut Farming describes your main line of business, NAICS 111335 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 111335 description and exclusions to confirm it fits your operations.
- Does a Tree Nut Farming need special licenses for hemp or cannabis production?
- Hemp: Under the 2018 Farm Bill, hemp (cannabis with ≤0.3% THC) is an agricultural commodity requiring a state or tribal hemp production license through the USDA Domestic Hemp Production Program. THC testing by DEA-registered labs is mandatory. Cannabis plants exceeding 0.3% THC must be destroyed. State plans must be USDA-approved. Cannabis (marijuana over 0.3% THC): remains federally illegal as a Schedule I substance. State-licensed only where permitted by state law. IRS Section 280E restricts business deductions for cannabis businesses.
- What water rights and irrigation permits does a Tree Nut Farming need?
- Water rights are state-specific and critical for agricultural operations. In western states (prior appropriation doctrine), you need a water right from the state water resources board for surface or groundwater use. In eastern states (riparian doctrine), reasonable use of water on adjacent land is generally permitted. Large groundwater withdrawals may need state permits. Irrigation districts manage collective water delivery. USDA NRCS provides technical assistance for irrigation efficiency. Endangered Species Act can limit water withdrawals affecting listed species.
- Does a Tree Nut 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 Tree Nut 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).