Variable pages · IRS 990 Master Concordance
F9_04_PROXY_TAX_X
Subject to proxy tax [x]
- Description
- Subject to proxy tax?
- Table
F9-P04-T00-REQUIRED-SCHEDULES(one)- Part
- Part IV - Checklist of Required Schedules
- Location
F990-PC-PART-04-LINE-05- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 5
xpaths observed / mapped
5.7M
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 | 96% 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 | IRS990/SubjectToProxyTax | PC | 2009–2012 | 365,736 | 90.6% | |
| x2 | IRS990EZ/SubjectToProxyTax | EZ | 2011–2012 | 175,798 | 100% | |
| x3 | IRS990/SubjectToProxyTaxInd | PC | 2013–2024 | 3,237,291 | 97.1% | |
| x4 | IRS990EZ/SubjectToProxyTaxInd | EZ | 2013–2024 | 1,881,301 | 100% | |
| x5 | IRS990/Form990PartIV/SubjectToProxyTax | 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 | 6.6k | 61k | 135k | 163k | ||||||||||||
| x2 | 82k | 94k | ||||||||||||||
| x3 | 190k | 211k | 227k | 237k | 254k | 262k | 274k | 310k | 326k | 337k | 340k | 269k | ||||
| x4 | 104k | 116k | 125k | 130k | 139k | 149k | 153k | 170k | 203k | 206k | 206k | 179k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 20 | 50 | 85 | 91 | 96 | 97 | 97 | 97 | 97 | 97 | 97 | 97 | 97 | 97 | 96 | 97 |
| 990-EZ | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | 100 | ||
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 |
|---|---|---|
false | 3,528,414 | 62.3% |
0 | 1,898,082 | 33.5% |
1 | 117,424 | 2.1% |
true | 116,206 | 2.1% |