Short answer
An Uber or Lyft driver's NAICS 2022 code is 485310, Taxi and Ridesharing Services. A DoorDash, Uber Eats, Grubhub or Instacart driver delivering for customers uses 492210, Local Messengers and Local Delivery. On Schedule C line B, the IRS uses its own six-digit list: 485300 for taxi, limousine and ridesharing service, and 492000 for couriers and messengers. Pick the one that brings in more of your driving income.
- Rides (Uber, Lyft): NAICS 485310; Schedule C code 485300.
- Deliveries (DoorDash, Uber Eats, Instacart): NAICS 492210; Schedule C code 492000.
- If you do both, use the code for whichever brings in more, or ask your preparer about separate Schedules C.
- The apps themselves aren't in these codes at the SEC: Uber, Lyft, DoorDash and Instacart all file under SIC 7389.
- Census counts only businesses with employees, so the 3,441 taxi and ridesharing establishments in 2023 leave out nearly all app drivers.
On this page
This page is for drivers who need a code for Schedule C, a business bank account, an insurance application or a loan form, and for anyone who sells to taxi, limousine or delivery operators. It gives the NAICS and IRS codes, how to choose when you drive for several apps, and what Census and SEC data say about the industry.
The codes for drivers
| Work | NAICS 2022 code | Official title | Schedule C (IRS) code |
|---|---|---|---|
| Driving passengers for Uber, Lyft or another app | 485310 | Taxi and Ridesharing Services | 485300 Taxi, limousine, & ridesharing service |
| Driving your own taxi | 485310 | Taxi and Ridesharing Services | 485300 |
| Chauffeuring a limousine or luxury sedan by reservation | 485320 | Limousine Service | 485300 |
| Delivering restaurant meals or groceries for DoorDash, Uber Eats, Grubhub or Instacart | 492210 | Local Messengers and Local Delivery | 492000 Couriers & messengers |
| Delivering parcels as a local courier, including by bicycle | 492210 | Local Messengers and Local Delivery | 492000 |
| Delivering parcels as part of an intercity courier network | 492110 | Couriers and Express Delivery Services | 492000 |
The NAICS 2022 definition for 485310 names the gig work directly: it includes "ridesharing services (including arrangement services), and ride hailing services (including arrangement services)". Before 2022 the same code was titled Taxi Service. For delivery, the 492210 definition lists "restaurant meals order and delivery services (i.e., independent order and delivery services)" and "grocery delivery services (i.e., independent service from grocery store)".
Why the Schedule C code is different
The Schedule C instructions say to enter "the six-digit code from the Principal Business or Professional Activity Codes chart" on line B. That chart is based on NAICS but rounds some codes up a level. For drivers, the 2025 chart has:
- 485300, Taxi, limousine, & ridesharing service. There's no 485310 on the chart.
- 492000, Couriers & messengers, which covers both local delivery and courier networks.
So on your tax return use 485300 or 492000. On a bank, insurance or loan form that asks for a NAICS code, use 485310 or 492210. If software suggests 485990 or 485999 (other ground passenger transportation), that's the code for shuttles, car pools and vanpools, not ride hailing.
If you drive for more than one app
| Your mix | NAICS code | Schedule C code |
|---|---|---|
| Mostly rides, some deliveries | 485310 | 485300 |
| Mostly deliveries, some rides | 492210 | 492000 |
| Rides and deliveries treated as two separate businesses | One code per Schedule C | 485300 on one, 492000 on the other |
| Renting your car to others through a car-sharing app | 532111 Passenger Car Rental | 532100 Automotive equipment rental & leasing |
The IRS says that if you owned more than one business, you complete a separate Schedule C for each. Whether rides and deliveries are one driving business or two is a question for your tax preparer; either way, each Schedule C gets the code for its own main activity.
How many taxi, ridesharing and delivery businesses there are
County Business Patterns counts only establishments with paid employees, so it misses almost every app driver, who works alone. What it does count are the fleets and companies:
| 485310 Taxi and ridesharing | 485320 Limousine | 492210 Local delivery | |
|---|---|---|---|
| Establishments, 2023 | 3,441 | 4,306 | 5,367 |
| Employees | 22,790 | 29,036 | 149,558 |
| Annual payroll | $1.45 billion | $1.13 billion | $7.90 billion |
| Fewer than 5 employees | 2,721 (79.1%) | 3,211 (74.6%) | 2,405 (44.8%) |
| Top states | New York 1,448; California 224; Florida 171; Massachusetts 159; Illinois 132 | New York 960; California 672; Illinois 356; Florida 313; New Jersey 259 | California 803; New York 531; Florida 463; Texas 377; Illinois 225 |
New York accounts for 42% of the taxi and ridesharing establishments with employees, which reflects its taxi fleets and garages. Census doesn't publish the largest limousine size classes, so its bands sum to two less than the total. CBP 2023 uses NAICS 2017 codes; 485310 changed its title in 2022 but kept its code, so the series lines up.
SBA size standards
| Code | Size standard (average annual receipts) |
|---|---|
| 485310 Taxi and Ridesharing Services | $19.0 million |
| 485320 Limousine Service | $19.0 million |
| 492210 Local Messengers and Local Delivery | $34.0 million |
From 13 CFR 121.201, effective March 17, 2023 and unchanged in the eCFR as of 28 October 2026. These matter to fleets and limousine companies bidding on government transport contracts, not to individual drivers.
Where the code is used
- Schedule C. Line B uses the IRS chart (485300 or 492000). The 2025 instructions set the standard mileage rate at 70 cents a mile, which for most app drivers is the biggest deduction.
- Bank and insurance applications. If a business checking or commercial auto application asks for a NAICS code, 485310 or 492210 tells the underwriter you carry passengers or goods for hire, which is what the policy has to cover.
- Loans and grants. Programs that set eligibility by industry read it from your NAICS code, so give the one that matches the work you do.
The companies behind the apps
The platforms classify themselves differently from their drivers. At the SEC, all four large US app companies file under SIC 7389, Business Services NEC, not taxicabs or couriers:
| Company | SEC SIC | Headquarters | Revenue | Fiscal year ended |
|---|---|---|---|---|
| Uber Technologies | 7389 | San Francisco, CA | $52.02 billion | Dec. 31, 2025 |
| DoorDash | 7389 | San Francisco, CA | $13.72 billion | Dec. 31, 2025 |
| Lyft | 7389 | San Francisco, CA | $6.32 billion | Dec. 31, 2025 |
| Maplebear (Instacart) | 7389 | San Francisco, CA | $3.74 billion | Dec. 31, 2025 |
For sellers, the reachable businesses are the fleets: taxi garages, limousine operators, medical transport and local delivery companies. CBP shows where they cluster, a city regulator's list of licensed taxi and limousine operators names them where one exists, and a Bebop search such as limousine and black car companies in New Jersey with 10 to 50 vehicles returns matching companies with the reason each fits.
Worked example
Illustrative example. The driver and figures are invented.
Dana drives for two apps. Last year she earned $28,000 from rides and $9,000 from food deliveries, $37,000 in total, and logged 18,000 business miles.
Rides are 76% of her driving income, so her Schedule C line B code is 485300, and on her business bank account application she gives the NAICS code 485310. At the 2025 standard mileage rate of 70 cents, her mileage deduction is 18,000 × $0.70 = $12,600.
If her preparer treats deliveries as a separate business, she files a second Schedule C with code 492000 for the $9,000, and splits the 18,000 miles between the two by the miles driven for each.
Next step: if you're registering a small business for the first time, the NAICS code lookup explains how the code system works.
Sources
- North American Industry Classification System, 2022: 485310 Taxi and Ridesharing Services, US Census Bureau, accessed 30 October 2026
- North American Industry Classification System, 2022: 492210 Local Messengers and Local Delivery, US Census Bureau, accessed 30 October 2026
- 2017 to 2022 NAICS concordance, US Census Bureau, accessed 30 October 2026
- Instructions for Schedule C (Form 1040) (2025), line B and Principal Business or Professional Activity Codes, Internal Revenue Service, accessed 30 October 2026
- Gig Economy Tax Center, Internal Revenue Service, accessed 30 October 2026
- County Business Patterns: 2023, US Census Bureau, accessed 30 October 2026
- 13 CFR 121.201, What size standards has SBA identified by NAICS codes?, Electronic Code of Federal Regulations, accessed 30 October 2026
- Uber Technologies, Inc. Form 10-K for 2025, US Securities and Exchange Commission (EDGAR), 13 February 2026
- DoorDash, Inc. Form 10-K for 2025, US Securities and Exchange Commission (EDGAR), 18 February 2026
- Lyft, Inc. Form 10-K for 2025, US Securities and Exchange Commission (EDGAR), 11 February 2026
- Maplebear Inc. (Instacart) Form 10-K for 2025, US Securities and Exchange Commission (EDGAR), 26 February 2026
Written by the Bebop team at Blackpearl Group. Published .
Questions people ask
What is the NAICS code for an Uber driver?
485310, Taxi and Ridesharing Services, under NAICS 2022. Its definition explicitly includes ridesharing and ride hailing services. On Schedule C line B, though, use the IRS chart's code, 485300, Taxi, limousine, & ridesharing service, because the IRS list doesn't include 485310. Lyft and other ride-hailing drivers use the same codes.
What is the NAICS code for a DoorDash driver?
492210, Local Messengers and Local Delivery. The NAICS 2022 definition lists independent restaurant meal delivery and grocery delivery services, which covers DoorDash, Uber Eats, Grubhub and Instacart drivers. On Schedule C line B, use the IRS code 492000, Couriers & messengers. If you also drive passengers and that earns more, use the rideshare codes instead.
What business code do I put on Schedule C for Uber?
485300, Taxi, limousine, & ridesharing service, from the Principal Business or Professional Activity Codes chart at the end of the Schedule C instructions. For food or grocery delivery apps, use 492000, Couriers & messengers. These IRS codes are based on NAICS but shortened, so the full NAICS codes (485310 and 492210) aren't on the chart.
What if I drive for both Uber and DoorDash?
Use the code for the work that brings in more of your income: 485300 on Schedule C (NAICS 485310) if rides earn more, or 492000 (NAICS 492210) if deliveries do. The IRS says to file a separate Schedule C for each business you own, so if your preparer treats rides and deliveries as separate businesses, each gets its own form and code.
Is an Uber driver a taxi service for NAICS purposes?
Yes. NAICS 2022 combined them: 485310 is now titled Taxi and Ridesharing Services and covers taxicab owner-operators, taxi fleets, ridesharing and ride hailing services, including arrangement services. Before the 2022 revision the code was titled Taxi Service. Limousine and reserved luxury sedan service has its own code, 485320. Both codes share the Schedule C code 485300.