NAICS 2022 industry USA Verified: Census NAICS 2022 · 2023-03-17
61111
NAICS 61111 — Elementary and Secondary Schools
Elementary and Secondary Schools
NAICS 61111 is the NAICS industry code for elementary and secondary schools 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 61111?
1 Registering on SAM.gov for federal contracting — enter NAICS 61111 as your primary industry code.
2 Checking whether the SBA size standard for elementary and secondary schools 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 elementary and secondary schools business in the US
1
Verify NAICS classification
Confirm that Elementary and Secondary Schools describes your educational service activity.
3
Apply for state department of education recognition
Private schools, training providers, and vocational programs typically need state education agency approval or registration.
4
Apply for accreditation (optional)
Regional or national accreditation bodies provide recognition for degree-granting and certificate programs.
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?
Music School Owner
Runs a community music school offering private lessons in piano, guitar, violin, and voice for all ages.
Licenses
- ●Business license
- ●Zoning permit (if commercial space)
- ●Liability insurance
Tax Forms
- ●Schedule C or 1065
- ●Form 1099-NEC (instructor payments)
- ●Form 940 (FUTA)
Driving School Owner
Operates a state-certified driving school providing classroom instruction and behind-the-wheel training.
Licenses
- ●State driving school license
- ●Instructor certification
- ●Dual-control vehicles
- ●Commercial auto insurance
Tax Forms
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
Dance Studio Owner
Teaches ballet, tap, jazz, hip-hop, and contemporary dance to children and adults in a dedicated studio space.
Licenses
- ●Business license
- ●Music license (BMI/ASCAP)
- ●Liability insurance
- ●Studio safety inspection
Tax Forms
- ●Schedule C or 1065
- ●Form 1099-NEC (instructor payments)
Language School Owner
Offers English as a Second Language (ESL) and foreign language classes to immigrants, professionals, and travelers.
Licenses
- ●Business license
- ●SEVP certification (if F-1 visa students)
- ●Accreditation (ACCET/CEA, optional)
Tax Forms
- ●Form 1065 or 1120-S
- ●Form 940 (FUTA)
- ●Form 941
Child codes (1)
Frequently asked questions
- What is NAICS 61111?
- NAICS 61111 is the North American Industry Classification System code for Elementary and Secondary Schools. 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 Elementary and Secondary Schools need?
- A Elementary and Secondary Schools 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 Elementary and Secondary Schools business in the United States?
- To register a Elementary and Secondary Schools 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 Elementary and Secondary Schools 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 Elementary and Secondary Schools 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 Elementary and Secondary Schools describes your main line of business, NAICS 61111 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 61111 description and exclusions to confirm it fits your operations.
- What background checks does a Elementary and Secondary Schools need for staff?
- Childcare centers, schools, and any business serving minors require comprehensive background checks. Most states mandate: FBI fingerprint-based criminal history check, state criminal history, sex offender registry check, and child abuse/neglect registry (central registry) clearance. Checks must be completed before unsupervised access to children and renewed every 2-5 years depending on state. Some states also require staff to report any arrests during employment. Driving schools, tutoring centers, and youth sports programs increasingly require background checks as industry standard.
- Does a Elementary and Secondary Schools need a music performance license (BMI/ASCAP/SESAC)?
- Yes, if you play copyrighted music publicly at your dance studio, music school recitals, daycare, gym, or instructional space (even for background music or student performances), you need a public performance license from the Performing Rights Organizations (PROs): BMI, ASCAP, SESAC, and GMR. Licenses cover different repertoires and must be obtained from each PRO. Fees depend on facility type, capacity, and frequency of use. Failure to secure licenses can result in copyright infringement suits with statutory damages up to $150,000 per work.
- Does a Elementary and Secondary Schools need to comply with FERPA?
- The Family Educational Rights and Privacy Act (FERPA) applies to educational agencies and institutions that receive funding from the U.S. Department of Education. Most private K-12 schools and postsecondary institutions that participate in federal student aid programs must comply. FERPA gives parents and eligible students rights to access and amend education records, and restricts disclosure of personally identifiable information without consent. Tutoring services and enrichment programs not receiving ED funds are generally not subject to FERPA, but should still have privacy policies.
- What liability waivers and insurance does a Elementary and Secondary Schools need?
- Educational and recreational businesses should use liability waivers (release of liability forms) signed by participants or parents/guardians for minors. Waivers must be clear, conspicuous, and specific about risks assumed. Some states (e.g., Virginia, Louisiana) do not enforce liability waivers or limit their enforceability for minors. General liability insurance and professional liability insurance are essential. Accidental medical coverage and abuse/molestation coverage are strongly recommended for organizations serving children. Additional insured endorsements may be required for facility rentals.