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<h1>NIC industry codes govern FLA returns; detailed industry classifications are available through the official NIC code list online.</h1> The FLA Return requires industry classification using the NIC-2008 codes as the operative standard for the FLA Information Reporting (FLAIR) online system; detailed descriptions and the full NIC-2008 listings are available in the official NIC documentation and accessible via the published NIC code list URL for reference when preparing and validating FLA submissions.