IRS Large and Mid-Size Business Division

Financial Services

The following industry categories* are the responsibility of this group:

Accounting, Tax Preparation, Bookkeeping, and Payroll Servic
Activities Related to Credit Intermediation
Agencies, Brokerages, and Other Insurance Related Activities
All Other Financial Investment Activities
All Other Insurance Related Activities
All Other Legal Services
All Other Nondepository Credit Intermediation
Claims Adjusting
Commercial Banking
Commodity Contracts Brokerage
Commodity Contracts Dealing
Consumer Lending
Corporate, Subsidiary, and Regional Managing Offices
Credit Card Issuing
Credit Intermediation and Related Activities
Credit Unions
Depository Credit Intermediation
Direct Health and Medical Insurance Carriers
Direct Insurance & Reinsurance (exc. Life, Health, Medical)
Direct Insurance (except Life, Health, and Medical) Carriers
Direct Life Insurance Carriers
Direct Life, Health & Medical Insurance & Reinsurance
Direct Life, Health, and Medical Insurance Carriers
Direct Property and Casualty Insurance Carriers
Direct Title Insurance Carriers
Finance and Insurance
Financial Transactions Processing, Reserve, and Clearinghous
Funds, Trusts, and Other Financial Vehicles
Health and Welfare Funds
Insurance Agencies and Brokerages
Insurance and Employee Benefit Funds
Insurance Carriers
Insurance Carriers and Related Activities
International Trade Financing
Investment Advice
Investment Banking and Securities Dealing
Legal Services
Management of Companies and Enterprises
Miscellaneous Financial Investment Activities
Miscellaneous Intermediation
Monetary Authorities - Central Bank
Mortgage and Nonmortgage Loan Brokers
Nondepository Credit Intermediation
Offices of Bank Holding Companies
Offices of Certified Public Accountants
Offices of Lawyers
Offices of Notaries
Offices of Other Holding Companies
Open-End Investment Funds
Other Accounting Services
Other Activities Related to Credit Intermediation
Other Depository Credit Intermediation
Other Direct Insurance (except Life, Health, and Medical) Ca
Other Financial Investment Activities
Other Financial Vehicles
Other Insurance Funds
Other Insurance Related Activities
Other Investment Pools and Funds
Other Legal Services
Other Nondepository Credit Intermediation
Payroll Services
Pension Funds
Portfolio Management
Real Estate Credit
Real Estate Investment Trusts
Reinsurance Carriers
Sales Financing
Savings Institutions
Secondary Market Financing
Securities and Commodity Contracts Intermediation and Broker
Securities and Commodity Exchanges
Securities Brokerage
Securities, Commodity Contracts, and Other Financial Investm
Tax Preparation Services
Third Party Administration of Insurance and Pension Funds
Title Abstract and Settlement Offices
Trust, Fiduciary, and Custody Activities
Trusts, Estates, and Agency Accounts
*Note: Corporate taxpayers are required to report on their return a six-digit code for their "principal business activity" based upon the activity from which the company derives the largest percentage of the company's "total receipts." This coding system is based upon the North American Industry Classification System or NAICS.

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