Variable pages · IRS 990 Master Concordance
F9_05_FRGN_FIN_ACC_CNTR
Foreign financial account country
- Description
- Name of foreign country
- 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-04B- Type
- text (multi-value: repeated values joined in one cell)
- Scope
- PZ – 990 and 990-EZ
- Database
- F990
- Forms
- EZ, PC
4 / 7
xpaths observed / mapped
61k
filings with a value
2009–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ▲ warn | Small code list | up to 226 distinct values per xpath and year |
| ✓ pass | Codes share one format | 100% have the shape AA |
| ✓ pass | Consistent letter case | 0.0% of values are lower case |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990/NameOfForeignCountry | PC | 2009–2012 | 9,330 | 1.64% | 29.4% |
| x2 | IRS990EZ/ForeignFinancialAccountCountry | EZ | 2009–2012 | 917 | 0.365% | 2.6% |
| x3 | IRS990/ForeignCountryCd | PC | 2013–2024 | 44,724 | 1.27% | 24.1% |
| x4 | IRS990EZ/ForeignFinancialAccountCntryCd | EZ | 2013–2024 | 5,996 | 0.303% | 2.3% |
| x5 | IRS990/Form990PartV/NameOfForeignCountry | PC | not observed | 0 | ||
| x6 | IRS990EZ/ForeignCountryCd | EZ | not observed | 0 | ||
| x7 | IRS990EZ/NameOfForeignCountry | 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 | 1.2k | 2.5k | 2.8k | 2.9k | ||||||||||||
| x2 | 29 | 237 | 309 | 342 | ||||||||||||
| x3 | 3.1k | 3.3k | 3.4k | 3.4k | 3.6k | 3.6k | 3.6k | 3.9k | 4.1k | 4.5k | 4.6k | 3.5k | ||||
| x4 | 377 | 408 | 417 | 451 | 469 | 466 | 470 | 509 | 631 | 637 | 619 | 542 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 3 | 2 | 2 | 2 | 2 | 1 | 1 | 1 | 1 | 1 | 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 |
|---|---|---|
CA | 8,124 | 17.7% |