Variable pages · IRS 990 Master Concordance
PF_06_CREDIT_PAY_BACKUP_WITHHOLD
Backup Withholding Erroneously Withheld
- Description
- Backup Withholding Erroneously Withheld
- Table
PF-P06-T00-INVEST-INCOME-EXCISE-TAX(one)- Part
- Part VI - Excise Tax Based on Investment Income (2023: Part V)
- Location
F990-PF-PART-06-LINE-06D- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
325k
filings with a value
2009–2024
tax years observed
1
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values parse as numbers | 100.0% of values are numeric |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 1.5x |
| ⓘ info | Sign convention | 0.0% of values are negative (fine for net amounts) |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
INCIDENCE_BREAK | ▲ warn | (variable) | 990PF fill rate changes up to 136.8x year-on-year (in 2017) | open |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990PF/ExciseTaxBasedOnInvestmentIncm/BackupWithholdingWithheld | PF | 2009–2012 | 249 | 0.26% | |
| x2 | IRS990PF/ExciseTaxBasedOnInvstIncmGrp/BackupWithholdingWithheldAmt | PF | 2013–2024 | 324,344 | 40.4% |
% 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 | 6 | 61 | 78 | 104 | ||||||||||||
| x2 | 111 | 142 | 139 | 176 | 26k | 28k | 32k | 45k | 47k | 49k | 50k | 46k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | 38 | 37 | 37 | 39 | 40 | 40 | 40 | 40 |
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 | 324,593 | 100.0% | 99.5% | 0.0% | 0 | 0 | 0 | 0 |
Percentiles are the median over tax years of each year's percentile.