Variable pages · IRS 990 Master Concordance
PF_05_4940E_DIST_QUAL
Qualifying Distributions
- Description
- Qualifying Distributions
- 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-08- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
469k
filings with a value
2009–2019
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | No sudden change in the median between adjacent years | largest change 1.3x (IRS990PF/QlfyUndSect4940eForReducedTax/QualifyingDistributions, 990PF, TY2010) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.2x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/QlfyUndSect4940eForReducedTax/QualifyingDistributions | PF | 2009–2012 | 87,409 | 85.3% | |
| x2 | IRS990PF/QlfyUndSect4940eReducedTaxGrp/QualifyingDistributionsAmt | PF | 2013–2019 | 381,575 | 83.6% |
% 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 | 2.0k | 22k | 30k | 34k | ||||||||||||
| x2 | 39k | 45k | 50k | 53k | 57k | 63k | 73k | |||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 87 | 86 | 85 | 85 | 85 | 85 | 85 | 84 | 84 | 84 | 84 | |||||
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
| Return | Filings | % numeric | % zero | % negative | P25 | Median | P75 | P99 |
|---|---|---|---|---|---|---|---|---|
| 990-PF | 468,984 | 100.0% | 7.8% | 0.0% | 12,370 | 44,941 | 161,986 | 5,372,227 |
Percentiles are the median over tax years of each year's percentile.