NAICS 4811 — Scheduled Air Transportation
Scheduled Air Transportation
NAICS 4811 is the industry group code for scheduled air transportation establishments in the United States. It forms part of the hierarchical North American Industry Classification System maintained by the Census Bureau.
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 4811?
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
How to register a scheduled air transportation business in the US
Confirm that Scheduled Air Transportation accurately describes your primary transportation activity.
Apply online at IRS.gov if you operate as a partnership, corporation, or have employees.
IRS EIN applicationApply for MC number through FMCSA if operating interstate commercial motor vehicles.
Update your Motor Carrier Identification Report every two years.
International Fuel Tax Agreement and International Registration Plan for multi-state operations.
Minimum coverage levels depend on vehicle type and cargo — verify with FMCSA minimums.
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?
Runs a residential and commercial moving service with a fleet of trucks and a crew of movers.
- ●DOT number
- ●MC operating authority
- ●State moving permit
- ●Cargo insurance
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
- ●IFTA quarterly fuel tax
Arranges transportation of freight between shippers and carriers, operating a brokerage office.
- ●FMCSA broker authority (MC number)
- ●BMC-84 surety bond ($75,000)
- ●BOC-3 process agent
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●Form 1099-NEC
Owns a fleet of licensed taxicabs operating within a city under a municipal taxi commission.
- ●Municipal taxi medallion
- ●City business license
- ●Commercial auto insurance
- ●Form 1065 or 1120
- ●Form 940 (FUTA)
- ●Form 941
Provides outsourced student transportation services under contract with local school districts.
- ●CDL with S and P endorsements
- ●State pupil transportation permit
- ●DOT safety audit
- ●Form 1120 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
Who is this code for
Occupations and roles commonly associated with this classification
Also relevant for
Source: O*NET / BLS occupation data · O*NET 30.2 / BLS SOC
Child codes (1)
Frequently asked questions
- What is NAICS 4811?
- NAICS 4811 is the North American Industry Classification System code for Scheduled Air Transportation. 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 Scheduled Air Transportation need?
- A Scheduled Air Transportation 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 Scheduled Air Transportation business in the United States?
- To register a Scheduled Air Transportation 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 Scheduled Air Transportation 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 Scheduled Air Transportation 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 Scheduled Air Transportation describes your main line of business, NAICS 4811 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 4811 description and exclusions to confirm it fits your operations.
- What are the hours-of-service rules for a Scheduled Air Transportation?
- 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 Scheduled Air Transportation 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 Scheduled Air Transportation?
- 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.
- What is an MC number and when does a Scheduled Air Transportation need one?
- An MC (Motor Carrier) number is FMCSA operating authority required for for-hire carriers transporting regulated commodities across state lines. you need MC authority if you transport property or passengers for compensation in interstate commerce. The application fee is $300 per authority type. You must also file BOC-3 (process agent) and maintain BMC-84 or BMC-85 insurance/bond coverage.