Variable pages · IRS 990 Master Concordance
SR_01_DISREG_ENTITY_DMCL_STATE
Legal domicile (state)
- Description
- Legal domicile - State
- Table
SR-P01-T01-ID-DISREGARDED-ENTITIES(many)- Part
- Part I - Identification of Disregarded Entities
- Location
SCHED-R-PART-01-COL-C- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
115k
filings with a value
2009–2024
tax years observed
0 + 2 reviewed
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Small code list | up to 60 distinct values per xpath and year |
| ✓ pass | Codes share one format | 100% have the shape AA |
| ✓ pass | Consistent letter case | 0.0% of values are lower case |
Flags
| Flag | Severity | Xpath | Detail | Review |
|---|---|---|---|---|
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | many-to-one table, but 58% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 41.6% of 100,187 filings, max 412/filing, TY2013-2024; repeat_root: ''=58% ; IRS990ScheduleR/IdDisregardedEntitiesGrp=42%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/Form990ScheduleRPartI/LegalDomicileState | many-to-one table, but 58% of values sit in no repeating element | ✓ acceptednoteGenuine repeating group: the group element is the repeat_root in filings with 2+ rows and '' in single-row filings, so the high unrepeated share just means most filers report one row. Evidence: repeats in 41.4% of 15,269 filings, max 187/filing, TY2009-2012; repeat_root: ''=58% ; IRS990ScheduleR/Form990ScheduleRPartI=42%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartI/LegalDomicileState | SZ | 2009–2012 | 15,269 | 2.88% | 41.4% |
| x2 | IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | SZ | 2013–2024 | 100,187 | 2.6% | 41.6% |
| x3 | IRS990ScheduleR/Form990ScheduleRPartI/LegalDomicile/State | SZ | not observed | 0 |
% 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 | 1.6k | 3.8k | 4.6k | 5.2k | ||||||||||||
| x2 | 5.7k | 6.4k | 7.0k | 7.5k | 8.2k | 8.4k | 8.9k | 9.7k | 10k | 10k | 11k | 7.2k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 5 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
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 |
|---|---|---|
CA | 12,068 | 17.2% |
NY | 9,631 | 13.7% |
DE | 8,790 | 12.5% |
OH | 6,401 | 9.1% |
MA | 6,155 | 8.8% |
MD | 6,005 | 8.6% |
FL | 5,035 | 7.2% |
CO | 3,965 | 5.6% |
MN | 3,549 | 5.1% |
TX | 3,246 | 4.6% |
VA | 3,094 | 4.4% |
IL | 1,384 | 2.0% |
MI | 678 | 1.0% |
IN | 131 | 0.2% |
OR | 91 | 0.1% |