Tax Provision - Estimated Payments

Reporting Levels:
Unit		Sub-consolidation		Consolidation
Control Center Configurable Options:
Dataset	Unit		Sub-consolidation		Currency
Source Data:
All Data Review Screens
Available Views:
N/A

The Tax Provision (State) report in the Estimated Payments dataset displays state tax provision calculations for the state selected in the Control Center. Supporting detail for the calculations can be viewed on separate reports.

Provision Items

•	Current State Tax Expense

Report Views

•	Defaults to a detail view of the report.

Line by Line

•	Pre-Tax Book Income: Data Input > Unit > Unit Details > PTBI.

•	Permanent Differences includable for State: Data Input > Unit > Permanent Differences and InterCompany Transaction Entry, where includable status is Yes.

•	Modifications: Data Review > State > State Permanent Differences.

•

Temporary Differences includable for State: Data Input > Unit > Temporary Differences - Tax Basis and Temporary Differences - Book/Tax Basis where includable status is Yes. Only amounts entered as Activity. Deferred Only and Balance Sheet Only entries do not impact the current tax provision calculation.

•	Temporary Difference Adjustments: Data Input > State > State Temporary Differences - Tax Basis. Only amounts entered as Activity. Deferred Only and Balance Sheet Only entries do not impact the current tax provision calculation.

•	Allocable Income: Sum of Pre-Tax Book Income, Permanent Differences includable for State, Modifications, Temporary Differences includable for State and Temporary Difference Adjustments lines.

•	State Apportionment Percentage: Data Input > State > State Details. Displays only at the Unit level. To view this line in the consolidated or sub-consolidated level, select Unit breakout.

•	Apportioned Income Pre-NOL: Allocable Income line times State Apportionment Percentage line.

•	NOLs: Data Input > State > State After Apportionment Temporary Differences - Tax Basis.

•	Apportioned Income: Sum of Apportioned Income Pre-NOL and NOLs lines.

•	State Tax Rate: Data Input > State > State Details. Displays only at the Unit level. To view this line in the consolidated or sub-consolidated level, select Unit breakout.

•	Tax Before Credits: Apportioned Income line times the current State Tax Rate line.

•	After Tax State Temporary Differences: Data Input > State > State After Tax Temporary Differences - Tax Basis. Only amounts entered as Activity. Deferred Only and Balance Sheet Only entries do not impact the current tax provision calculation.

•	Cash Tax Adjustments: Data Input > State > State Tax Adjustments. Only "cash" items with codes that do not start with NC_.

•	Cash Provision: Sum of Federal Tax - Tax Before Credits, After Tax State Temporary Differences and Cash Tax Adjustments.

•	Non-Cash Tax Adjustments: Data Input > State > State Tax Adjustments. Only "non-cash" items with codes that start with NC_.

•	Current State Provision: Sum of Cash Provision and Non-Cash Tax Adjustments.