Variable pages · IRS 990 Master Concordance
F9_00_LEGAL_DMCL_STATE
State of legal domicile
- Description
- State of legal domicile
- Table
F9-P00-T00-HEADER(one)- Part
- Heading (items A-O)
- Location
F990-PC-PART-00-SECTION-M- Type
- text
- Scope
- HD – header (all returns)
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
3.6M
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Small code list | up to 71 distinct values per xpath and year |
| ✓ pass | Codes share one format | 100% have the shape AA |
| ✓ pass | Consistent letter case | 0.0% of values are lower case |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/StateLegalDomicile | PC | 2009–2012 | 462,508 | 61.6% | |
| x2 | IRS990/LegalDomicileStateCd | PC | 2013–2024 | 3,180,139 | 57.7% | |
| x3 | IRS990/Form990PartI/StateLegalDomicile | PC | not observed | 0 |
% filers: percent of in-scope filers whose return has the xpath, in its latest year. Repeats in: share of filings where the element occurs more than once.
Coverage by tax year
| Filings | ’09 | ’10 | ’11 | ’12 | ’13 | ’14 | ’15 | ’16 | ’17 | ’18 | ’19 | ’20 | ’21 | ’22 | ’23 | ’24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 31k | 114k | 149k | 169k | ||||||||||||
| x2 | 187k | 207k | 221k | 231k | 248k | 258k | 270k | 305k | 320k | 332k | 337k | 263k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 94 | 93 | 93 | 94 | 94 | 95 | 95 | 95 | 95 | 95 | 95 | 95 | 95 | 95 | 95 | 95 |
Filings with a value, by xpath (rows, numbered as in the xpath table) and tax year. A change of row from one year to the next is usually the IRS renaming the element (most were renamed in 2013). Hover a cell for the exact count.
Values
| Value | Filings | Share |
|---|---|---|
CA | 371,565 | 20.3% |
NY | 297,270 | 16.2% |
TX | 212,289 | 11.6% |
PA | 186,197 | 10.2% |
FL | 159,614 | 8.7% |
OH | 143,267 | 7.8% |
IL | 137,266 | 7.5% |
MA | 118,767 | 6.5% |
MI | 104,365 | 5.7% |
VA | 32,884 | 1.8% |
NJ | 27,361 | 1.5% |
NC | 26,653 | 1.5% |
MN | 12,219 | 0.7% |