NAICS 2022 subsector USA Verified: Census NAICS 2022 · 2023-03-17
485
NAICS 485 — Transit and Ground Passenger Transportation
Transit and Ground Passenger Transportation
NAICS 485 is the subsector code for transit and ground passenger 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 485?
1 Registering on SAM.gov for federal contracting — enter NAICS 485 as your primary industry code.
2 Checking whether the SBA size standard for transit and ground passenger transportation 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
How to register a transit and ground passenger transportation business in the US
1
Verify NAICS classification
Confirm that Transit and Ground Passenger Transportation accurately describes your primary transportation activity.
2
Register for an EIN (Form SS-4)
Apply online at IRS.gov if you operate as a partnership, corporation, or have employees.
IRS EIN application3
Obtain DOT operating authority
Apply for MC number through FMCSA if operating interstate commercial motor vehicles.
4
File biennial MCS-150 update
Update your Motor Carrier Identification Report every two years.
5
Register for state-level IFTA / IRP
International Fuel Tax Agreement and International Registration Plan for multi-state operations.
6
Maintain commercial auto liability insurance
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?
School Bus Contractor
Provides outsourced student transportation services under contract with local school districts.
Licenses
- ●CDL with S and P endorsements
- ●State pupil transportation permit
- ●DOT safety audit
Tax Forms
- ●Form 1120 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
Charter Bus Service Owner
Operates luxury charter motorcoaches for tours, corporate events, and group travel.
Licenses
- ●DOT operating authority
- ●CDL Class B with P endorsement
- ●Commercial auto liability
Tax Forms
- ●Form 1120 or 1065
- ●Form 2290 (HVUT)
- ●Form 940 (FUTA)
Non-Emergency Medical Transport (NEMT)
Provides wheelchair-accessible van transport for Medicaid patients to medical appointments.
Licenses
- ●State NEMT certification
- ●Medicaid provider enrollment
- ●ADA-compliant vehicle
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●Form 1099-NEC
Airport Shuttle Operator
Runs a shared-ride shuttle service between airports, hotels, and downtown business districts.
Licenses
- ●Airport operating permit
- ●City PUC license
- ●Commercial fleet insurance
Tax Forms
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
Child codes (6)
Frequently asked questions
- What is NAICS 485?
- NAICS 485 is the North American Industry Classification System code for Transit and Ground Passenger 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 Transit and Ground Passenger Transportation need?
- A Transit and Ground Passenger 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 Transit and Ground Passenger Transportation business in the United States?
- To register a Transit and Ground Passenger 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 Transit and Ground Passenger 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 Transit and Ground Passenger 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 Transit and Ground Passenger Transportation describes your main line of business, NAICS 485 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 485 description and exclusions to confirm it fits your operations.
- What is an MC number and when does a Transit and Ground Passenger 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.
- What insurance does a Transit and Ground Passenger Transportation need to operate legally?
- FMCSA requires minimum liability insurance for interstate carriers: $750,000 for general freight (vehicles under 10,001 lbs), $1,000,000-$5,000,000 for vehicles over 10,001 lbs depending on commodity, and $1,500,000-$5,000,000 for passenger carriers (based on seating capacity). Cargo insurance is not federally required but is standard practice. Workers' compensation is mandatory in most states for any employees.
- Does a Transit and Ground Passenger Transportation need to file IFTA quarterly fuel tax returns?
- Yes, if you operate qualified motor vehicles (two axles over 26,000 lbs or three+ axles regardless of weight) across state lines, you must file IFTA (International Fuel Tax Agreement) quarterly returns. IFTA consolidates fuel tax reporting across 48 contiguous states and 10 Canadian provinces into one return. Base jurisdiction is typically your state of registration. Keep detailed mileage and fuel purchase records by jurisdiction.
- What is the UCR (Unified Carrier Registration) program for a Transit and Ground Passenger Transportation?
- The UCR program requires all interstate motor carriers, freight forwarders, and brokers to pay an annual fee based on fleet size. Fees range from $41 for the smallest carriers to over $800 for large fleets. Registration opens October 1 each year and must be completed by December 31. Operating without UCR registration subjects you to roadside enforcement penalties during inspections.