FAST Act issued by the SEC requires iXBRL filers to tag all data on the cover pages for forms 8-K, 10-Q, 10-K, and 20-F and 40-F annual reports.
For details about when you are required to follow these guidelines, take a look at FAST Act and iXBRL Guidance for Filers.
Cover page XBRL requirements
The cover page tagging requirements vary by forms and concepts. Some concept requirements may have dependencies on other concepts.
Click the form types below to see cover page tagging requirements, updated for 2020 DEI.
10-K, 10-KT, 10-Q, 10-QT, 8-K
Table Legend
— Required
— Required if disclosed in document
— Not allowed
— New concept in US GAAP DEI 2020 in Workiva
Concept |
Location |
10-K |
10-KT |
10-Q |
10-QT |
8-K |
Special Conditions |
Amendment Description |
DEI |
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Required if AmendmentFlag is "True" |
AmendmentFlag |
DEI |
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CityAreaCode |
Cover |
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CurrentFiscal YearEndDate |
DEI |
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Inline docs with Item 5.03 present need a visible, non-null fact in the required context, otherwise non-null facts should not be present. |
CurrentFiscal YearEndDate |
Cover |
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Inline docs with Item 5.03 present need a visible, non-null fact in the required context, otherwise non-null facts should not be present. |
Document AnnualReport |
Cover |
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"True" for 10-K, "False" for 10-KT |
DocumentFiscal PeriodFocus |
DEI |
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8-Ks with financials tag either both DocumentFiscalPeriodFocus and DocumentFiscalYearFocus or tag neither |
DocumentFiscal YearFocus |
DEI |
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8-Ks with financials tag either both DocumentFiscalPeriodFocus and DocumentFiscalYearFocus or tag neither |
DocumentPeriod EndDate |
Cover |
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DocumentPeriod StartDate |
Cover |
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Document QuarterlyReport |
Cover |
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"True" for 10-Q, "False" for 10-QT |
Documents Incorporated ByReference TextBlock |
Cover |
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Document TransitionReport |
Cover |
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"True" for 10-QT and 10-KT, "False" for 10-Q and 10-K |
DocumentType |
DEI |
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Not hidden in inline |
EntityAddress AddressLine1 (principal address) |
Cover |
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EntityAddress AddressLine2 (principal address) |
Cover |
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EntityAddress AddressLine3 (principal address) |
Cover |
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EntityAddress CityOrTown (principal address) |
Cover |
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EntityAddress StateOrProvince (principal address) |
Cover |
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When tagging EntityAddressAddressLine1, you must also tag at least EntityAddressStateOrProvince or EntityAddressCountry |
EntityAddress Country (principal address) |
Cover |
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When tagging EntityAddressAddressLine1, you must also tag at least EntityAddressStateOrProvince or EntityAddressCountry |
EntityAddress PostalZipCode (principal address) |
Cover |
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EntityAddress AddressLine1 (former address) |
Cover |
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EntityAddress AddressLine2 (former address) |
Cover |
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EntityAddress AddressLine3 (former address) |
Cover |
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EntityAddress CityOrTown (former address) |
Cover |
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EntityAddress StateOrProvince (former address) |
Cover |
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When tagging EntityAddressAddressLine1, you must also tag at least EntityAddressStateOrProvince or EntityAddressCountry |
EntityAddress Country (former address) |
Cover |
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When tagging EntityAddressAddressLine1, you must also tag at least EntityAddressStateOrProvince or EntityAddressCountry |
EntityAddress PostalZipCode (former address) |
Cover |
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EntityBankruptcy Proceedings ReportingCurrent |
Cover |
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EntityCentral IndexKey |
DEI |
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EntityCommon StockShares Outstanding |
Cover |
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EntityCurrent ReportingStatus |
Cover |
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EntityEmerging GrowthCompany |
Cover |
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EntityEx TransitionPeriod |
Cover |
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Required when EntityEmergingGrowthCompany is "True" |
EntityFileNumber |
Cover |
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EntityFilerCategory |
Cover |
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EntityIncorporation StateCountryCode |
Cover |
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EntityInformation FormerLegalOr RegisteredName |
Cover |
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EntityInteractive DataCurrent |
Cover |
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EntityPrimary SicNumber |
Cover |
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EntityPublicFloat |
Cover |
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Entity RegistrantName |
Cover |
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EntityShell Company |
Cover |
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Entity SmallBusiness |
Cover |
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EntityTax Identification Number |
Cover |
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Entity VoluntaryFilers |
Cover |
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EntityWellKnown SeasonedIssuer |
Cover |
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IcfrAuditor AttestationFlag |
Cover |
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LocalPhone Number |
Cover |
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NoTrading SymbolFlag |
DEI |
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Applicable if not tagging TradingSymbol and when tagging Security12bTitle or Security12gTitle |
PreCommencement IssuerTenderOffer |
Cover |
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PreCommencement TenderOffer |
Cover |
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Security12bTitle |
Cover |
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Tag only one of the following: Security12bTitle, Security12gTitle |
Security12gTitle |
Cover |
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Tag only one of the following: Security12bTitle, Security12gTitle |
Security ExchangeName |
Cover |
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Required when tagging TradingSymbol, otherwise do not tag |
SecurityReporting Obligation |
Cover |
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SolicitingMaterial |
Cover |
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TradingSymbol |
Cover |
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Applicable if not tagging NoTradingSymbolFlag and when tagging Security12bTitle or Security12gTitle |
Written Communications |
Cover |
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20-F, 40-F
Table Legend
— Required
— Required if disclosed in document
— Not allowed
— New concept in US GAAP DEI 2020 in Workiva
Concept |
Location |
20-F |
40-F |
Special Conditions |
Amendment Description |
DEI |
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Required if AmendmentFlag is "True" |
AmendmentFlag |
DEI |
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Annual InformationForm |
Cover |
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AuditedAnnual Financial Statements |
Cover |
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ContactPersonnel EmailAddress |
Cover |
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ContactPersonnel FaxNumber |
Cover |
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Contact PersonnelName |
Cover |
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CurrentFiscal YearEndDate |
Cover |
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Document AccountingStandard |
Cover |
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Document AnnualReport |
Cover |
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20-F: Only one of the following need to be "True" and the other two "False": DocumentShellCompanyReport, DocumentTransitionReport, DocumentAnnualReport
40-F: Required as "True" for iXBRL
|
DocumentFiscal PeriodFocus |
DEI |
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DocumentFiscal YearFocus |
DEI |
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DocumentPeriod EndDate |
Cover |
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DocumentPeriod StartDate |
Cover |
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Required when DocumentTransitionReport is "True" |
Document Registration Statement |
Cover |
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"False" for iXBRL |
DocumentShell CompanyEventDate |
Cover |
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Required when DocumentShellCompanyReportI is "True" |
DocumentShell CompanyReport |
Cover |
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Only one of the following need to be "True": DocumentShellCompanyReport, DocumentTransitionReport, DocumentAnnualReport |
Document TransitionReport |
Cover |
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Only one of the following need to be "True": DocumentShellCompanyReport, DocumentTransitionReport, DocumentAnnualReport |
DocumentType |
DEI |
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Not hidden in inline |
EntityAddress AddressLine1 (principal) |
Cover |
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EntityAddress AddressLine2 (principal) |
Cover |
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EntityAddress AddressLine3 (principal) |
Cover |
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EntityAddress CityOrTown (principal) |
Cover |
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EntityAddress StateOrProvince (principal) |
Cover |
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40-F: Either EntityAddressStateOrProvince or EntityAddressCountry or both are required when tagging EntityAddressAddressLine1 |
EntityAddress Country (principal) |
Cover |
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40-F: Either EntityAddressStateOrProvince or EntityAddressCountry or both are required when tagging EntityAddressAddressLine1 |
EntityAddress PostalZipCode (principal) |
Cover |
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CityAreaCode (principal) |
Cover |
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IcfrAuditor AttestationFlag |
Cover |
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LocalPhoneNumber (principal) |
Cover |
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EntityAddress AddressLine1 (business contact) |
Cover |
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EntityAddress AddressLine2 (business contact) |
Cover |
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EntityAddress AddressLine3 (business contact) |
Cover |
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EntityAddress CityOrTown (business contact) |
Cover |
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EntityAddress StateOrProvince (business contact) |
Cover |
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20-F: EntityAddressStateOrProvince or EntityAddressCountry or both are required for iXBRL 40-F: US state value required for iXBRL |
EntityAddress Country (business contact) |
Cover |
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20-F: EntityAddressStateOrProvince or EntityAddressCountry or both are required for iXBRL |
EntityAddress PostalZipCode (business contact) |
Cover |
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CityAreaCode (business contact) |
Cover |
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LocalPhoneNumber (business contact) |
Cover |
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EntityBankruptcy Proceedings ReportingCurrent |
Cover |
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EntityCentral IndexKey |
DEI |
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EntityCommon StockShares Outstanding |
Cover |
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EntityCurrent ReportingStatus |
Cover |
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EntityEmerging GrowthCompany |
Cover |
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EntityEx TransitionPeriod |
Cover |
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Required when EntityEmergingGrowthCompany is "True" |
EntityFile Number |
Cover |
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EntityFiler Category |
Cover |
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EntityIncorporation StateCountryCode |
Cover |
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EntityInteractive DataCurrent |
Cover |
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EntityPrimary SicNumber |
Cover |
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EntityPublicFloat |
Cover |
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Entity RegistrantName |
Cover |
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Entity RegistrantName |
Cover |
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When tagging a translation of registrant's name into other than English |
EntityShell Company |
Cover |
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EntityTax Identification Number |
Cover |
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Entity VoluntaryFilers |
Cover |
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EntityWellKnown SeasonedIssuer |
Cover |
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NoTrading SymbolFlag |
DEI |
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Applicable when tagging Security12bTitle or Security12g and not tagging TradingSymbol |
OtherReporting StandardItem Number |
cover |
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Required when DocumentAccountingStandard is "Other" |
Security12bTitle |
Cover |
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Tag only one of the following: Security12bTitle, Security12gTitle |
Security12gTitle |
Cover |
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Tag only one of the following: Security12bTitle, Security12gTitle |
Security ExchangeName |
Cover |
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Required when tagging TradingSymbol, otherwise not allowed |
SecurityReporting Obligation |
Cover |
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Tag "15(d)" value only when a security has a reporting obligation |
TradingSymbol |
Cover |
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Applicable when tagging Security12bTitle or Security12gTitle and not tagging NoTradingSymbolFlag |
Exhibit index
For guidance around exhibit updates, see the Compliance and Disclosure Interpretations - 101.01 & 101.04 provided by the SEC.
XBRL date for 8-Ks
All 8-K filings must use the 1 day duration XBRL date as the date of the report for all cover page and DEI elements, not the Qn YTD date.
Tag checkboxes vs. words
Do I tag the words or the box?
There are many facts on a cover page that have checkboxes and checkboxes with words. Here are some additional details to help you understand when you tag the checkbox or the word.
Transformation tags
Many of the tags are transformation tags, which means the fact is transformed into the appropriate value for the XBRL. For example, when you tag a checkbox for a True/False (Boolean Item Type) fact, the source value transforms it to either true or false.
For more information about transformations, see section 5.2.5.12 Inline XBRL Transformation Registries supported by EDGAR in the EDGAR Filer Manual.
Facts with multiple checkboxes
Tag the words for facts with multiple checkboxes, such as Entity Filer Category and Document Accounting Standard.
For example, when you check the Large accelerated filer box, you tag the words Large accelerated filer.

Yes/no facts
Tag the word for facts where the fact value is either Yes or No.
For example, when you have a checked Yes box for Entity Current Reporting Status, you tag the word Yes.

True/false facts (boolean boxes)
For True/False facts that use boolean ballot boxes (Boolean Item Type), tag the Yes box only. These are facts where the true/false value is indicated by either a checked box (true) or a blank box (false), but the text, true or false, does not appear on the cover page.
For example, when you have a checked Yes box for Entity Shell Company, you tag the box.

You need to replace boolean ballot boxes — the blank box, checked box, and box with an X with the appropirate Arial MS Unicode symbol.

Standard root abstract
A standard root abstract called Cover page is available in the 2019 DEI and 2020 DEI taxonomies. We recommend updating extended root abstracts to the new standard element.

Check the taxonomy
As you prepare to tag all values on a cover page with XBRL, you'll need to check which taxonomy the document uses. A warning icon indicates the document is using an older taxonomy and that there is a new taxonomy available. You'll want to use the most recent taxonomy, including either the 2019 or 2020 DEI taxonomies, to make sure your document's XBRL meets SEC guidance.
For example, if you are using US GAAP 2019 (DEI 2018), you will need to migrate to a US GAAP 2019 or US GAAP 2020 taxonomy using DEI 2019 or DEI 2020.
The primary difference between the 2019 DEI and 2020 DEI taxonomies is that the 2020 DEI taxonomy contains a new element required for annual forms only.
Follow the instructions in Taxonomy Migration if you need to move your document to another taxonomy.
Additional resources
If you are looking for additional guidance, take a look at these other resources: