Variable pages · IRS 990 Master Concordance
PF_12_DIST_QUAL
Qualifying Distributions
- Description
- Qualifying Distributions
- Table
PF-P12-T00-QUALIFYING-DISTRIBUTIONS(one)- Part
- Part XII - Qualifying Distributions (2023: Part XI)
- Location
F990-PF-PART-12-LINE-04- Type
- numeric
- Scope
- PF – 990-PF
- Database
- F990PF
- Forms
- PF
3 / 3
xpaths observed / mapped
1.1M
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 1.2x (IRS990PF/QualifyingDistributions/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/QualifyingDistributions/QualifyingDistributions | PF | 2009–2012 | 97,367 | 95% | |
| x2 | IRS990PF/QualifyingDistriPartXIIGrp/QualifyingDistributionsAmt | PF | 2013–2020 | 532,397 | 93.1% | |
| x3 | IRS990PF/PFQualifyingDistributionsGrp/QualifyingDistributionsAmt | PF | 2021–2024 | 442,566 | 91.7% |
% 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 | 2.3k | 24k | 33k | 38k | ||||||||||||
| x2 | 44k | 51k | 55k | 59k | 64k | 71k | 82k | 107k | ||||||||
| x3 | 110k | 113k | 114k | 105k | ||||||||||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990-PF | 97 | 96 | 95 | 95 | 95 | 95 | 94 | 94 | 94 | 94 | 94 | 93 | 93 | 92 | 91 | 92 |
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 | 1,072,330 | 100.0% | 7.3% | 0.0% | 10,974 | 45,271 | 156,541 | 5,648,239 |
Percentiles are the median over tax years of each year's percentile.