Variable pages · IRS 990 Master Concordance
F9_05_170C_FUNDS_FOR_PREMIUM_X
Received funds to pay premiums on a personal benefit contract [x]
- Description
- Funds to pay premiums?
- Table
F9-P05-T00-OTHER-IRS-FILING(one)- Part
- Part V - Statements Regarding Other IRS Filings and Tax Compliance
- Location
F990-PC-PART-05-LINE-07E- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
- Family
- Funds to pay premiums on a personal benefit contract: pooled with
F9_05_170C_PREMIUM_DECL_TEXT. 990 Part V line 7e is a yes/no checkbox (F9_05_170C_FUNDS_FOR_PREMIUM_X); 990-EZ filers attach a free-text declaration instead (F9_05_170C_PREMIUM_DECL_TEXT).
2 / 3
xpaths observed / mapped
2.3M
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 | 100% 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/FundsToPayPremiums | PC | 2009–2012 | 311,917 | 61.6% | |
| x2 | IRS990/RcvFndsToPayPrsnlBnftCntrctInd | PC | 2013–2024 | 1,948,267 | 55.5% | |
| x3 | IRS990/Form990PartV/FundsToPayPremiums | 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 | 23k | 79k | 99k | 111k | ||||||||||||
| x2 | 122k | 133k | 141k | 145k | 153k | 159k | 166k | 184k | 192k | 198k | 202k | 154k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 70 | 64 | 62 | 62 | 61 | 61 | 60 | 60 | 59 | 59 | 58 | 57 | 57 | 57 | 57 | 55 |
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 | 1,437,374 | 63.6% |
0 | 821,235 | 36.3% |
1 | 961 | 0.0% |
true | 614 | 0.0% |