NAICS 2022 industryGroup USA Verified: Census NAICS 2022 · 2023-03-17
5312
NAICS 5312 — Offices of Real Estate Agents and Brokers
Offices of Real Estate Agents and Brokers
NAICS 5312 is the industry group code for offices of real estate agents and brokers 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 5312?
1 Registering on SAM.gov for federal contracting — enter NAICS 5312 as your primary industry code.
2 Checking whether the SBA size standard for offices of real estate agents and brokers 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 offices of real estate agents and brokers business in the US
1
Verify NAICS classification
Confirm that Offices of Real Estate Agents and Brokers describes your professional service activity.
2
Register for an EIN (Form SS-4)
Required for most professional service entities operating as LLC or corporation.
IRS EIN application3
Obtain state professional license
Many professional services (legal, accounting, architecture, engineering) require state board licensing — check your specific profession.
4
Register for SAM.gov (if pursuing government contracts)
Professional service firms bidding on federal contracts must maintain an active SAM.gov registration.
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?
Professional Photographer
Specializes in wedding, portrait, commercial, or real estate photography with studio and on-location sessions.
Licenses
- ●Business license
- ●Drone license (FAA Part 107, if aerial)
- ●Model releases
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●State sales tax (on physical products)
Interior Designer
Provides space planning, finish selection, and furnishing specification for residential and commercial projects.
Licenses
- ●NCIDQ certification (for commercial, state-dependent)
- ●Business license
- ●Resale certificate
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●State sales tax (on furnishings)
Graphic Designer
Creates branding, packaging, print collateral, and digital assets for clients as a freelance creative.
Licenses
- ●Business license
Tax Forms
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Landscape Architect
Designs outdoor spaces, parks, and residential landscapes, producing site plans and planting specifications.
Licenses
- ●State landscape architect license (LARE)
- ●Professional liability insurance
Tax Forms
- ●Schedule C or 1120-S (PLLC)
- ●Schedule SE
Who is this code for
Occupations and roles commonly associated with this classification
Source: O*NET / BLS occupation data · O*NET 30.2 / BLS SOC
Child codes (1)
Frequently asked questions
- What is NAICS 5312?
- NAICS 5312 is the North American Industry Classification System code for Offices of Real Estate Agents and Brokers. 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 Offices of Real Estate Agents and Brokers need?
- A Offices of Real Estate Agents and Brokers 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 Offices of Real Estate Agents and Brokers business in the United States?
- To register a Offices of Real Estate Agents and Brokers 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 Offices of Real Estate Agents and Brokers 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 Offices of Real Estate Agents and Brokers 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 Offices of Real Estate Agents and Brokers describes your main line of business, NAICS 5312 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 5312 description and exclusions to confirm it fits your operations.
- What engagement letter or contract does a Offices of Real Estate Agents and Brokers need to use with clients?
- Every professional service engagement should be documented in a written letter of engagement or professional services agreement. It should include: scope of services (and what is excluded), fee structure (hourly, flat, contingent — and whether contingent fees are allowed by your profession's ethics rules), payment terms, limitation of liability clause (where permitted), dispute resolution method (mediation/arbitration), and termination conditions. State bar associations and professional societies typically publish model engagement letters. Oral agreements create significant liability risk.
- What advertising and solicitation rules does a Offices of Real Estate Agents and Brokers need to follow?
- Each profession has ethical rules governing advertising. Lawyers: ABA Model Rule 7.1-7.5 (no false/misleading claims, testimonials permitted with disclosures, specialization claims require certification). Accountants: AICPA Code of Conduct prohibits solicitation that creates false expectations or implies ability to influence officials. Real estate agents: must include brokerage name prominently. General FTC rules: all advertising claims must be truthful, not misleading, and substantiated. Using client names or logos requires written consent.
- How does a Offices of Real Estate Agents and Brokers maintain client confidentiality and data security?
- Professional ethical duties of confidentiality apply on top of legal privacy requirements. Lawyers: ABA Model Rule 1.6 and attorney-client privilege require safeguarding all information related to client representation, including implementing technical security measures against cyber threats. Healthcare: HIPAA plus state confidentiality laws. Accountants: IRC Section 7216 prohibits unauthorized disclosure of tax return information (criminal penalty). All should use encrypted email, secure file sharing (not regular email for sensitive docs), password policies, MFA, and written information security plans.
- What continuing education (CE/CLE/CPE) does a Offices of Real Estate Agents and Brokers need?
- Most licensed professions require continuing education. Lawyers: typically 12-15 CLE hours annually including ethics/professionalism credits (state bar requirement). CPAs: CPE hours range from 40-80 per 2-year period plus ethics (AICPA/NASBA standards). Real estate agents: 12-45 hours each renewal cycle (state-specific). Insurance producers: 24 CE biennially (3 hours ethics). Architects and engineers: 12-24 hours annually. Managing brokers have additional CE. Courses must be from approved providers. Carryover limits apply — track carefully to avoid late renewal.