Variable pages · IRS 990 Master Concordance
SR_06_UNRLTD_ORG_PTR_DMCL_STATE
Legal domicile (state)
- Description
- Legal domicile - State
- Table
SR-P06-T01-UNRLTD-ORGS-TAXABLE-PARTNERSHIP(many)- Part
- Part VI - Unrelated Organizations Taxable as a Partnership
- Location
SCHED-R-PART-06-COL-C- Type
- text
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 3
xpaths observed / mapped
2.5k
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 50 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/UnrelatedOrgTxblPartnershipGrp/LegalDomicileStateCd | many-to-one table, but 76% 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 23.2% of 2,072 filings, max 1080/filing, TY2013-2024; repeat_root: ''=76% ; IRS990ScheduleR/UnrelatedOrgTxblPartnershipGrp=24%. |
MANY_NOT_REPEATING | ⓘ info | IRS990ScheduleR/Form990ScheduleRPartVI/LegalDomicileState | many-to-one table, but 76% 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 23.1% of 416 filings, max 41/filing, TY2009-2012; repeat_root: ''=76% ; IRS990ScheduleR/Form990ScheduleRPartVI=24%. |
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleR/Form990ScheduleRPartVI/LegalDomicileState | SZ | 2009–2012 | 416 | 0.0768% | 23.1% |
| x2 | IRS990ScheduleR/UnrelatedOrgTxblPartnershipGrp/LegalDomicileStateCd | SZ | 2013–2024 | 2,072 | 0.0393% | 23.2% |
| x3 | IRS990ScheduleR/Form990ScheduleRPartVI/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 | 47 | 115 | 116 | 138 | ||||||||||||
| x2 | 152 | 153 | 157 | 165 | 186 | 184 | 198 | 216 | 197 | 185 | 170 | 109 | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 | <1 |
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 |
|---|---|---|
TX | 375 | 23.2% |
DE | 233 | 14.4% |
NY | 143 | 8.9% |
CA | 116 | 7.2% |