When you apply for the SBA 8(a) Program you must report to the SBA what your primary NAICS (North American Industry Classification System) code is.
Your primary NAICS code is defined as the six digit code in which your business earned its largest segment of revenue, in the most recently completed fiscal year.
To get 8(a) certified you typically must have earned your largest segment of revenue in your primary NAICS code for at least the last two fiscal years. If your business has not earned the largest segment of revenue in the primary NAICS code reported to the SBA for the last two fiscal years you will need to apply with a 2 year waiver.
To determine the primary NAICS code for your business you can visit our 8(a) Program Faqs section and read up on “How do I determine my Primary NAICS Code” for detailed instructions.
The primary NAICS code for your business must also match what is reported on your business tax returns otherwise the SBA will assume that the business does not meet the two years in business requirement.
If your primary NAICS code is different that what is reported on your filed business tax returns, and the NAICS code reported on the business tax returns is incorrect you must:
Submit a letter of explanation to SBA, as part of your 8(a) Application, from your CPA or tax preparer regarding the business activity code and service listed on the filed business tax returns vs what NAICS code that should have been reported on them. This letter will save you 15-30 days of processing by the SBA.
