Variable pages · IRS 990 Master Concordance
F9_05_4947_FORM_990_FILED_1041_X
Filing Form 990 in lieu of Form 1041 [x]
- Description
- Filed 990 in lieu of 1041?
- 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-12A- Type
- checkbox
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 7
xpaths observed / mapped
318k
filings with a value
2009–2024
tax years observed
1
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 | 99% 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 |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990 fill rate changes up to 19.6x year-on-year (in 2019) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/FiledLieu1041 | PC | 2009–2012 | 78,385 | 15.8% | |
| x2 | IRS990EZ/NECTFilingForm990 | EZ | 2009–2012 | 62 | 0.0139% | |
| x3 | IRS990/OrgFiledInLieuOfForm1041Ind | PC | 2013–2024 | 239,120 | 1.33% | |
| x4 | IRS990EZ/NECTFilingForm990Ind | EZ | 2013–2024 | 235 | 0.0112% | |
| x5 | IRS990/Form990PartV/FiledLieu1041 | PC | not observed | 0 | ||
| x6 | IRS990EZ/FiledLieu1041 | EZ | not observed | 0 | ||
| x7 | IRS990EZ/OrgFiledInLieuOfForm1041Ind | 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 | 4.2k | 20k | 26k | 28k | ||||||||||||
| x2 | 5 | 26 | 18 | 13 | ||||||||||||
| x3 | 31k | 34k | 36k | 38k | 40k | 41k | 2.2k | 3.0k | 2.8k | 3.3k | 4.3k | 3.7k | ||||
| x4 | 15 | 11 | 17 | 16 | 17 | 19 | 20 | 21 | 24 | 25 | 30 | 20 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 13 | 16 | 16 | 16 | 16 | 16 | 16 | 15 | 15 | 15 | 1 | 1 | 1 | 1 | 1 | 1 |
| 990-EZ | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 |
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 | 312,642 | 98.4% |
0 | 2,978 | 0.9% |
true | 1,127 | 0.4% |
1 | 758 | 0.2% |
X | 297 | 0.1% |