Variable pages · IRS 990 Master Concordance
F9_02_DISC_PREP_THIRD_PARTY_X
IRS may discuss return with preparer [x]
- Description
- Indicates whether IRS may discuss return with preparer
- Table
F9-P02-T00-SIGNATURE(one)- Part
- Part II - Signature Block
- Location
F990-PC-PART-02- Type
- checkbox
- Scope
- SG – 990 and 990-EZ (signature block)
- Database
- F990, F990PF
- Forms
- PC
2 / 2
xpaths observed / mapped
5.9M
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 7% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | Officer/AuthorizeThirdParty | PC | 2009–2012 | 652,745 | 86.2% | |
| x2 | BusinessOfficerGrp/DiscussWithPaidPreparerInd | PC | 2013–2024 | 5,242,018 | 79% |
% 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 | 32k | 124k | 226k | 270k | ||||||||||||
| x2 | 294k | 330k | 358k | 376k | 407k | 431k | 452k | 511k | 536k | 547k | 550k | 451k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 68 | 64 | 87 | 91 | 88 | 88 | 89 | 89 | 90 | 90 | 90 | 88 | 88 | 87 | 87 | 86 |
| 990-EZ | 53 | 52 | 78 | 82 | 80 | 81 | 82 | 82 | 83 | 83 | 82 | 79 | 71 | 70 | 69 | 68 |
| 990-PF | 57 | 50 | 68 | 75 | 77 | 78 | 80 | 81 | 81 | 82 | 82 | 82 | 80 | 80 | 79 | 79 |
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 |
|---|---|---|
true | 3,339,659 | 56.7% |
1 | 2,140,490 | 36.3% |
false | 399,217 | 6.8% |
0 | 15,397 | 0.3% |