Variable pages · IRS 990 Master Concordance
PF_05_4940E_4942_TAX_LIABLE_X
Liable for 4942 Tax?
- Description
- Liable for 4942 Tax?
- Table
PF-P05-T00-NET-INVEST-INCOME-TAX-4940E(one)- Part
- Part V - Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income (removed after 2019)
- Location
F990-PF-PART-05-LINE-00- Type
- checkbox
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
472k
filings with a value
2009–2019
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 | 98% 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 | IRS990PF/QlfyUndSect4940eForReducedTax/LiableFor4942Tax | PF | 2009–2012 | 88,054 | 85.8% | |
| x2 | IRS990PF/QlfyUndSect4940eReducedTaxGrp/LiableSection4942TaxInd | PF | 2013–2019 | 384,270 | 84.6% |
% 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 | 2.1k | 22k | 30k | 34k | ||||||||||||
| x2 | 39k | 46k | 50k | 53k | 58k | 64k | 74k | |||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 90 | 87 | 86 | 86 | 86 | 85 | 85 | 85 | 85 | 85 | 85 | |||||
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 | 254,063 | 53.8% |
0 | 206,725 | 43.8% |
true | 6,456 | 1.4% |
1 | 5,080 | 1.1% |