Which IRS business code goes on your Schedule C?

Schedule C asks for a "principal business or professional activity code". There is no code for "content creator" — which is why everyone guesses. Here's how to pick correctly.

The short answer

For most creators earning from subscriptions, tips and their own content: 711510 — Independent artists, writers and performers. It's the broadest fit for someone producing their own creative work and being paid for it directly, and it's what most creator-focused accountants use.

All the codes worth knowing

711510 Independent artists, writers & performers
Most creators most of the time — The broadest fit for someone producing their own creative work and licensing or selling it directly. If you make content and people pay you for it, this is usually the right answer.
541921 Photography studios, portrait
If most of your income is shot-for-hire portrait work — Use this only if you are primarily paid to photograph other people. If you photograph yourself and sell access, 711510 fits better.
541800 Advertising & related services
If brand deals are the majority of your revenue — Sponsored content is advertising services. Once brand work outweighs subscription income, this describes the business more accurately.
512110 Motion picture & video production
If you primarily produce video for others — Production-house shaped work rather than self-published content.
519130 Internet publishing & broadcasting, web search portals
Blog, newsletter or site-based publishing — Fits written publishing and ad/affiliate-supported sites better than performance work.
711410 Agents & managers for artists, entertainers & other public figures
If you manage other creators — This is the agency side of the table, not the creator side. Listed so you can recognise it, not because you probably need it.
454110 Electronic shopping & mail-order houses
If you mainly sell physical products or merch — Merch-led businesses look more like retail than creative services.
711110 Theater companies & dinner theaters
Live performance venues — Included for completeness — rarely the right answer for online work.

Does the code actually matter?

Less than people fear. It's statistical classification, not a tax rate — it doesn't change what you owe. Picking a reasonable code and using it consistently year to year matters more than agonising over which of two plausible options is marginally better.

What it does affect is the picture your return presents. A code that plainly doesn't match your income and expenses looks odd, and looking odd is the thing to avoid. If most of your money now comes from brand deals rather than subscriptions, updating the code so it reflects reality is the tidier answer.

If you're genuinely between two

Use the one describing where the majority of your revenue comes from. If it's close, pick either, be consistent, and mention it to whoever prepares your return. This is not the part of your taxes worth losing an evening over — the deductions are.

Stop doing this in your head every month.

keep.fans tracks your income across every platform and keeps all of this up to date automatically — what you actually keep, what you owe, and whether your agency contract is quietly costing you more than you think.

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Estimates to help you plan — not tax or financial advice. Your own numbers will differ.