Variable pages · IRS 990 Master Concordance
F9_05_COMPLY_BACKUP_WITHHOLD_X
Complied with backup withholding rules [x]
- Description
- Compliance with backup witholding?
- 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-01C- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- PC
2 / 3
xpaths observed / mapped
2.4M
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 | 27% 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/ComplianceWithBackupWitholding | PC | 2009–2012 | 313,875 | 63.3% | |
| x2 | IRS990/BackupWthldComplianceInd | PC | 2013–2024 | 2,099,576 | 63% | |
| x3 | IRS990/Form990PartV/ComplianceWithBackupWitholding | 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 | 21k | 78k | 101k | 114k | ||||||||||||
| x2 | 125k | 137k | 146k | 153k | 164k | 169k | 177k | 200k | 210k | 219k | 223k | 175k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 64 | 63 | 63 | 63 | 63 | 63 | 63 | 63 | 63 | 62 | 62 | 62 | 62 | 63 | 63 | 63 |
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 | 967,091 | 40.1% |
1 | 806,568 | 33.4% |
false | 615,517 | 25.5% |
0 | 24,275 | 1.0% |