What principal business activity code should I use on Form 1065 for my indie video games company?

As someone who's worked with many tech and creative businesses on their tax filings, I can help clear this up. For a video game company filing Form 1065, you'll want to use code 511210 - "Software Publishers." This falls under the Information sector in the NAICS codes that the IRS uses. While it might not specifically mention video games, this category covers businesses that design, develop, and publish software, which includes video games. The IRS hasn't created a separate category specifically for video game developers yet, so this is the closest and most appropriate match. If your company does significant work in other areas beyond game development (like merchandise or other entertainment products), you might need to consider which activity generates the most revenue and choose accordingly.

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Has anyone used the "Arts, Entertainment, and Recreation" category instead? We're a game dev studio but our games are more artistic and educational rather than just entertainment software.

Slightly off topic but does anyone know the deadline to file Form 1065 this year? I thought it was March 15 but my partner is insisting we have until April.

Just wanted to follow up on this thread since I was in the exact same situation last month. I ended up using code 511210 (Software Publishers) as suggested by Ethan, and it worked perfectly. My partnership return was accepted without any issues. One thing I'd add is that if you're really unsure, you can also look at what code similar businesses in your area are using. I checked with a few other indie game developers in my local game dev meetup group, and they were all using 511210 as well. It seems to be the standard for our industry. Also, don't stress too much about getting it perfect - the IRS mainly uses these codes for statistical purposes. As long as you're in the right ballpark and your business activities match reasonably well, you should be fine. The most important thing is getting your return filed on time!

I went through this exact same confusion last year! After doing a lot of research and talking to other indie developers, I can confirm that 511210 (Software Publishers) is definitely the right code for video game development companies. What helped me feel more confident about this choice was understanding that the IRS classifies businesses based on their primary economic activity, not necessarily the creative aspect. Since we're developing and publishing software products (games), we fall under software publishing rather than traditional entertainment categories. One tip that might help for next year - keep good records of your revenue streams. If you ever branch out into things like merchandise, licensing, or other non-software activities, you'll want to make sure game development/publishing is still your primary revenue source to justify using this code. But for most indie studios, 511210 is spot on. Don't beat yourself up about trying to do it yourself - we all learn these things somewhere! The important thing is you're getting it right now.

Great question! I run a small indie game studio and went through this same headache when filing our Form 1065. After consulting with our CPA and doing some research, we use NAICS code 511210 (Software Publishers) which is what most game development companies should use. The key thing to understand is that the IRS classifies video game developers as software publishers rather than entertainment companies, since we're primarily creating and distributing software products. Even though our games might be entertainment, the business activity itself falls under software publishing. A few additional tips from my experience: - Make sure your business description on the form matches this classification - Keep documentation showing that game development/publishing is your primary revenue source - If you do contract work or other services, those might need different treatment depending on the revenue split Code 511210 has worked well for us for three years now with no issues from the IRS. Don't overthink it too much - this is the standard classification that most indie studios use successfully!