Why NAICS 4842 matters right now
Whether you’re pulling a lowboy, running reefers, or moving equipment, the NAICS code you pick shows up in government databases, loan applications, and bid portals—and it can affect your eligibility for small-business programs and how you’re seen in federal procurement. For carriers that don’t haul typical palletized van freight, NAICS 4842—Specialized Freight Trucking—is likely the right neighborhood. It’s the federal industry group for trucking operations that require specialized equipment or handling (think flatbeds, tankers, car carriers, livestock, heavy-haul, and temperature-controlled units).
What falls under NAICS 4842
- 48421 — Used Household and Office Goods Moving: Local or long-distance movers of used residential, institutional, or commercial goods (often with packing and storage).
- 48422 — Specialized Freight (except Used Goods) Trucking, Local: Same-day return operations within a metro area (may cross state lines). Examples include local ag products, bulk liquids, dump, boat hauling, and livestock.
- 48423 — Specialized Freight (except Used Goods) Trucking, Long-Distance: Specialized hauls between metro areas (including cross-border). Examples include auto carriers, hazmat, bulk liquids, and refrigerated products.
If your core revenue comes from flatbed, heavy/oversize, tanker, reefer, auto transport, or livestock moves, you generally belong in 48422 or 48423 depending on trip patterns; moving companies typically use 48421.
Local vs. long-distance: why the split matters
The specialized group is divided by distance primarily for statistical clarity. “Local” typically means same-day return work centered on a metro area; “long-distance” covers hauls between metro areas and may include international moves within North America. Classifying correctly helps ensure your company is benchmarked against the right peers in government data and market analyses.
NAICS, the IRS, and your taxes: clearing up confusion
Shippers, lenders, and agencies often ask for your NAICS code. The IRS collects a NAICS on business returns because it’s critical for Statistics of Income and other economic analysis—but the code itself doesn’t determine your tax rate or whether an expense is deductible. It’s a classification field used for statistical processing and research.
That aligns with broader federal guidance: NAICS is designed and maintained for statistical purposes. Other agencies may reference NAICS in their own rules, but NAICS wasn’t built to set regulatory or tax treatment.
SBA size standards and contracting: how 4842 affects “small” status
For federal contracting and many lending programs, the Small Business Administration (SBA) uses NAICS to set size standards that determine “small” status by industry. In truck transportation, standards are typically receipts-based. SBA updated many standards effective March 17, 2023, and continues to review them on a rolling basis; carriers should periodically check the current table and, if they bid on federal work, make sure their SAM profile reflects the latest status.
Choosing your primary vs. secondary codes
Most carriers do more than one thing—e.g., a flatbed fleet that also runs a small reefer operation. Best practice is to pick a primary NAICS that reflects your main source of revenue and, if helpful, list secondary codes for meaningful side lines. If your mix changes, you can update your code on the next return and in contracting systems; there’s no penalty for aligning it to current activities.
Quick self-check: Are you in the right code?
- Your primary equipment requires special handling or trailers (flatbed, step-deck, RGNs, tank, reefer, car carrier, livestock), and most loads aren’t standard palletized van freight — you’re likely 48422 or 48423.
- You primarily move used household or office goods (with packing/storage as needed) — you’re likely 48421.
- Most work is same-day return within a metro area — lean toward the “local” code; otherwise, use the “long-distance” code.
Action steps for owner-operators and fleet managers
- Verify your primary NAICS (48421/48422/48423) based on your dominant revenue and trip patterns.
- Update your code in tax filings and in SAM if you pursue federal work; confirm your SBA “small” status using the current size-standards table.
- Document rationale (equipment mix, load types, revenue share) in case a lender, auditor, or contracting officer asks.
- Recheck annually—especially if you add a service line (e.g., starting a dedicated reefer division) or your revenue mix shifts.
Bottom line: Getting NAICS 4842 right won’t change your tax bill, but it can sharpen your eligibility for SBA programs, improve how you’re benchmarked against peers, and reduce friction in bids and banking. Take 15 minutes to confirm your code—it pays off when opportunities arise.
Sources Consulted: U.S. Census Bureau NAICS; Internal Revenue Service Internal Revenue Manual; U.S. Small Business Administration.
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This article was prepared exclusively for truckstopinsider.com. For professional tax advice, consult a qualified professional.
