Variable pages · IRS 990 Master Concordance
PF_06_EXCISE_TAX_OVERPAY
Overpayment
- Description
- Excise Tax Based On Investment Incm - Overpayment
- 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-10- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
2 / 2
xpaths observed / mapped
389k
filings with a value
2009–2024
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 1.4x (IRS990PF/ExciseTaxBasedOnInvstIncmGrp/OverpaymentAmt, 990PF, TY2021) |
| ✓ pass | Pooled xpaths are on the same scale (same return type) | largest ratio of medians between xpaths: 2.2x |
| ⓘ 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/ExciseTaxBasedOnInvestmentIncm/Overpayment | PF | 2009–2012 | 34,217 | 32.9% | |
| x2 | IRS990PF/ExciseTaxBasedOnInvstIncmGrp/OverpaymentAmt | PF | 2013–2024 | 355,041 | 26.5% |
% 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 | 931 | 8.2k | 12k | 13k | ||||||||||||
| x2 | 14k | 18k | 23k | 24k | 19k | 27k | 32k | 42k | 33k | 51k | 40k | 30k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 40 | 32 | 35 | 33 | 31 | 34 | 39 | 38 | 28 | 36 | 37 | 37 | 28 | 41 | 32 | 26 |
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 | 389,258 | 100.0% | 0.3% | 0.0% | 176 | 678 | 2,399 | 89,102 |
Percentiles are the median over tax years of each year's percentile.