Variable pages · IRS 990 Master Concordance
F9_01_EXP_FEE_OTH_PAY_KONTR
Prof. fees and other payments to independent contractors
- Description
- Professional fees and other payments to independent contractors
- Table
F9-P01-T00-SUMMARY-EZ(one)- Part
- Part I - Summary
- Location
F990-EZ-PART-01-LINE-13- Type
- numeric
- Scope
- EZ – 990-EZ only
- Database
- F990
- Forms
- EZ
2 / 3
xpaths observed / mapped
1.5M
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.9x (IRS990EZ/FeesAndOthPymtToIndContractors, 990EZ, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.1x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990EZ/FeesAndOthPymtToIndContractors | EZ | 2009–2012 | 182,679 | 71.6% | |
| x2 | IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | EZ | 2013–2024 | 1,319,175 | 71% | |
| x3 | IRS990EZ/FeesAndOthPymtToIndContracters | EZ | 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 | 11k | 46k | 59k | 67k | ||||||||||||
| x2 | 74k | 83k | 88k | 92k | 97k | 104k | 106k | 118k | 141k | 144k | 145k | 127k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-EZ | 72 | 72 | 72 | 72 | 71 | 71 | 71 | 70 | 70 | 70 | 70 | 69 | 70 | 70 | 70 | 71 |
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
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990-EZ | 1,501,846 | 100.0% | 7.2% | 0.0% | 590 | 1,730 | 7,056 | 94,194 |
Percentiles are the median over tax years of each year's percentile.