NAICS 6221 — General Medical and Surgical Hospitals
General Medical and Surgical Hospitals
NAICS 6221 is the industry group code for general medical and surgical hospitals 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 6221?
NAICS hierarchy path
Trace the classification from the broadest sector down to this national industry code.
Cross-references & crosswalks
How to register a general medical and surgical hospitals business in the US
Confirm that General Medical and Surgical Hospitals accurately describes your healthcare activity.
Healthcare providers must hold active state professional licenses for their specific discipline.
Covered entities and business associates must maintain HIPAA privacy and security policies, train staff, and conduct risk assessments.
National Provider Identifier through HHS/CMS — required for billing and electronic healthcare transactions.
If accepting federal healthcare programs, enroll via CMS PECOS or state Medicaid agency.
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?
Offers outpatient physical therapy, sports rehab, and post-surgical recovery services.
- ●State PT license
- ●NPI number
- ●Medicare enrollment (opt-out or enrolled)
- ●Malpractice insurance
- ●Schedule C or 1120-S (PLLC)
- ●Schedule SE
- ●Form 1040-ES
Provides individual, couples, or family therapy sessions in private practice, in-person and via telehealth.
- ●State LPC/LMHC/LCSW license
- ●NPI number
- ●Malpractice insurance
- ●HIPAA compliance
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Works short-term contracts at hospitals and clinics through staffing agencies or independently.
- ●State RN license (compact/multi-state)
- ●BLS/ACLS certification
- ●Malpractice insurance
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
- ●Form 1099-NEC
Provides therapeutic and relaxation massage in a private studio, spa, or mobile practice.
- ●State massage therapy license
- ●City massage establishment permit
- ●Liability insurance
- ●Schedule C (Form 1040)
- ●Schedule SE (Form 1040)
Child codes (1)
Frequently asked questions
- What is NAICS 6221?
- NAICS 6221 is the North American Industry Classification System code for General Medical and Surgical Hospitals. 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 General Medical and Surgical Hospitals need?
- A General Medical and Surgical Hospitals 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 General Medical and Surgical Hospitals business in the United States?
- To register a General Medical and Surgical Hospitals 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 General Medical and Surgical Hospitals 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 General Medical and Surgical Hospitals 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 General Medical and Surgical Hospitals describes your main line of business, NAICS 6221 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 6221 description and exclusions to confirm it fits your operations.
- What is a Business Associate Agreement (BAA) and does a General Medical and Surgical Hospitals need one?
- A Business Associate Agreement (BAA) is a HIPAA-required contract between a covered entity and any vendor that creates, receives, maintains, or transmits protected health information (PHI) on their behalf. Common BAs include EHR vendors, billing services, cloud hosting, IT support, shredding services, and answering services. The BAA must specify permitted PHI uses, require BA to implement safeguards, report breaches, and ensure subcontractors also comply. BAAs are legally mandatory — working without one is a HIPAA violation.
- What malpractice insurance does a General Medical and Surgical Hospitals need?
- Medical malpractice (professional liability) insurance is not federally required but is mandatory for hospital privileges, many insurer credentialing panels, and in some states (e.g., Colorado, Connecticut, Kansas, Wisconsin) for specific professions. Policy types: claims-made (covers incidents reported while policy is active) vs. occurrence (covers incidents that happened during the policy period regardless of when claimed). Tail coverage is needed when canceling a claims-made policy. Limits typically range from $1M/$3M (per claim/aggregate) upward.
- Does a General Medical and Surgical Hospitals need a DEA registration to prescribe medications?
- Yes. Any healthcare provider who prescribes, administers, or dispenses controlled substances (Schedules II-V) must register with the DEA. Registration is by state and by business address. The application fee is $888 (3-year cycle). You need a valid state medical license first. DEA registration is location-specific — if you practice at multiple locations, you may need separate registrations. Starting 2023, new DEA registrants must complete 8 hours of opioid/substance use disorder training.
- What telehealth rules apply to a General Medical and Surgical Hospitals?
- Federal: Ryan Haight Act requires at least one in-person evaluation before prescribing controlled substances via telemedicine (with a COVID-era temporary waiver that has been partially extended). Medicare reimburses telehealth under specific conditions including geographic and originating site restrictions (some waived through 2024). State level: you must be licensed in the state where the patient is located. Most states now have telemedicine practice standards and require informed consent. Prescribing via telemedicine based solely on an online questionnaire is prohibited in most states.