NAICS 561499 — All Other Business Support Services
All Other Business Support Services
NAICS 561499 is the national industry code for all other business support services establishments in the United States. The Small Business Administration sets a size standard of $21.5 for this classification. 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 561499?
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
All Other Business Support Services
How to register a all other business support services business in the US
Confirm that All Other Business Support Services 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?
Provides outsourced logistics and supply chain management services to manufacturers and retailers.
- ●Freight broker license
- ●Cargo insurance
- ●WMS/TMS software
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Moves shipping containers between seaports and nearby rail yards or distribution centers.
- ●CDL Class A
- ●TWIC card (port access)
- ●DOT/MC number
- ●Port concession
- ●Schedule C (Form 1040)
- ●IFTA quarterly
- ●Form 2290 (HVUT)
Operates tractor-trailers moving freight across state lines under DOT and FMCSA authority.
- ●CDL Class A
- ●DOT medical card
- ●MC operating authority
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●IFTA quarterly fuel tax
Provides local package delivery for e-commerce platforms using a cargo van or box truck.
- ●State driver's license
- ●DOT number (if over 10,001 lbs GVWR)
- ●Local business license
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●Form 1040-ES
Frequently asked questions
- What is NAICS 561499?
- NAICS 561499 is the North American Industry Classification System code for All Other Business Support Services. 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 All Other Business Support Services need?
- A All Other Business Support Services 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 All Other Business Support Services business in the United States?
- To register a All Other Business Support Services 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 All Other Business Support Services 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 All Other Business Support Services 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 All Other Business Support Services describes your main line of business, NAICS 561499 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 561499 description and exclusions to confirm it fits your operations.
- What insurance does a All Other Business Support Services 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 All Other Business Support Services 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 All Other Business Support Services?
- 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.
- Does a All Other Business Support Services need a CDL (Commercial Driver's License)?
- You need a CDL to operate vehicles with a GVWR of 26,001 lbs or more, vehicles designed to transport 16+ passengers (including driver), or any vehicle transporting hazardous materials requiring placards. CDLs have three classes (A, B, C) and various endorsements (H for hazmat, P for passenger, S for school bus, N for tankers). The FMCSA Drug & Alcohol Clearinghouse requires annual queries for CDL holders.