Tax Provision Pro

Utilize $2.0M Post-2017 NOL (80% §172 Cap — Zero ETR Reclass!) Book §163(j) Valuation Allowance (+$49.9k) Book FIN 48 Unfiled State Reserve (+$35k)

§41 R&D Credit:

MULTI-ENTITY TB Legal Entity Workbooks & Consolidated Schedule M-1 / M-3 Group

Select a legal entity below to filter/add accounts, or view the Consolidated Group

WP 1.0 — Multi-Entity Trial Balance to Taxable Income Bridge (Schedule M-1 / M-3)

Type any account name (e.g., "Meals & Entertainment", "Dispensary Budtender Wages (280E)", "Accrued Bonus", "R&D Software Eng") and Tax Provision Pro automatically identifies the M-1 Type (`PERM` / `TEMP` / `NONE`), IRC code section, and adjustment amount!

Acct & Entity	Trial Balance Account, Workpaper Note & Auto-Tax-Law Classifier	M-1 Type	GAAP Book ($)	Permanent M-1 ($)	Temporary M-1 ($)	Total M-1 Adj ($)	Tax Basis ($)
TOTAL	Pre-Tax GAAP Book Income → Federal Taxable Income (Pre-State)	M-3 BRIDGE	$4,000,000	$650,000	$3,740,000	$4,390,000	$8,390,000
§164	Less: Current State & Local Income Tax Deduction (IRC §164 — From WP 2.0 / WP 3.0)						($390,000)
1120	FINAL FEDERAL TAXABLE INCOME (Form 1120, Line 30 — Feeds Current Fed Provision @ 21%)						$8,000,000

WP 1.1 — PERMANENT M-1 & CANNABIS §280E WORKPAPER

Permanent Schedule M-1 / M-3 Adjustments & Cannabis IRC §280E Disallowance Calculator

Enter gross book balances below. This schedule automatically computes the statutory disallowance % and syncs directly to the Trial Balance (`WP 1.0`) and the exported `.xlsx` `Perm_M1_Calc` tab!

Total Permanent M-1 Additions

$650,000

Section A — Standard Corporate Permanent Disallowances (IRC §274 / §162 / §421)

Business Meals (IRC §274(n))

Gross Book Meals → 50% Disallowed

$150,000

Client Entertainment & Suites (IRC §274(a))

100% Permanent Disallowance

100% Addback

Lobbying & Political Dues (IRC §162(e))

100% Permanent Disallowance

100% Addback

Govt Fines & Regulatory Penalties (IRC §162(f))

100% Permanent Disallowance

$50,000

Officer Key-Person Life Ins. (IRC §264(a))

100% Permanent Disallowance

100% Addback

Stock-Based Comp — ISO / §162(m) Cap (IRC §421)

Permanent Non-Deductible Portion

$450,000

🌿 Section B — Cannabis IRC §280E Disallowance & §471 COGS Allocation

280E M-1 / M-3

Under IRC §280E, state-legal cannabis operators cannot deduct below-the-line retail/dispensary SG&A expenses (`100% Perm M-1 Addback` for Federal), while IRC §471(a) / Treas. Reg. §1.471-11 cultivation/production COGS remain deductible. Decoupled states (`CA, NY, IL, MA, NJ, CO`) allow a subtraction on `StateMatrix`!

Dispensary / Retail Budtender Wages (IRC §280E)

100% Disallowed for Federal; Allowed in Decoupled States

Dispensary Retail Rent, Security & POS (IRC §280E)

100% Disallowed for Federal

Cannabis Marketing, Brand & Corp SG&A (IRC §280E)

100% Disallowed unless absorbed into §471 Production

§1.471-11 Indirect Production Pool ($) & COGS %

Cultivation QC/Pkg Reclassed to Deductible COGS

Net Federal IRC §280E Permanent M-1 Addback:

Federal 21% Cash Tax Penalty from §280E:

WP 1.2 — TEMPORARY M-1 & DTA/DTL ROLLFORWARD WORKPAPER

Temporary Schedule M-1 / M-3 Adjustments Calculator (§174, §168(k), §163(j), §451, §404, §166)

Enter book vs. tax timing inputs below. Every calculation automatically updates the Trial Balance (`WP 1.0`), the ASC 740 Deferred Tax Rollforward (`WP 3.0`), and the exported `.xlsx` `Temp_M1_Calc` tab!

Net Temporary M-1 Additions / (Deductions)

$3,740,000

Section A — Working Capital & Fixed Asset Timing Differences

Deferred Revenue (IRC §451(c))

CY Ending vs. PY Ending Deferral

$750,000

Accrued Bonus & PTO (IRC §404)

Unpaid > 2.5 Mos vs. PY Paid

$400,000

Bad Debt Reserve (IRC §166)

Book Provision vs. Specific Charge-Offs

$90,000

Depreciation (IRC §168(k) / MACRS)

GAAP Book Depr vs. Tax MACRS/Bonus

($900,000)

Section B — IRC §174 R&D Amortization & §163(j) Interest Limitation

Domestic R&D Expenditures (IRC §174)

5-Year Mid-Year Convention (10% Year 1 Amortization)

Foreign R&D Expenditures (IRC §174)

15-Year Mid-Year Convention (3.33% Year 1 Amortization)

Prior-Year §174 Unamortized Deduction (20% Run-Rate)

Current Year Amortization from 2022–2024 R&D Layers

CY Allowed §174 Amortization: ($360,000)

Net §174 M-1 Addback: $3,240,000

Interest Limitation (IRC §163(j))

Book Interest vs. 30% ATI Cap

$160,000

WP 2.0 — StateMatrix: Multi-State Economic Nexus, Apportionment & State Decoupling (incl. Cannabis §280E)

Enter state-by-state Sales ($), Payroll ($), Tax Rate (%), and toggle Currently Filing. Automatically models state decoupling for IRC §174 R&D, IRC §168(k) Bonus, and Cannabis IRC §280E State Subtraction Modifications!

Use Live Calculated State Tax Sum (Auto-enables when you edit state numbers)

Jurisdiction & Formula	Rate	State Sales ($)	State Payroll ($)	Apport %	Nexus & Filing Status	§174 R&D Rule	§168(k) Bonus	§280E Cannabis Rule	Apportioned Base	Est. State Tax
50-State Apportionment & Provision Summary	5.00% Gross	$25,000,000	$8,800,000	100.00%	Current State Tax Provision (Deductible on Federal Form 1120):					$390,000

WP 3.0 — ASC 740 Income Tax Provision Summary (Current vs. Deferred)

Includes the Big 4 Federal Deferred Tax Offset on State Deferred Tax Assets (`+$39,270`) so the Effective Tax Rate Reconciliation ties out to `$0.00` variance.

Combined Deferred Rate: 24.95% (21.00% Fed + 3.95% Net State)

Jurisdiction / Provision Component	Current Tax Provision ($)	Deferred Tax (Benefit) / Exp ($)	Total ASC 740 Tax Provision ($)
Federal Income Tax (Net of §41 R&D Credit & Fed Offset on State DTA)	$1,560,000	($746,130)	$813,870
State & Local Income Tax (Gross Blended Deferred Rate)	$390,000	($187,000)	$203,000
TOTAL ASC 740 PROVISION FOR INCOME TAXES	$1,950,000	($933,130)	$1,016,870

Deferred Tax Asset (DTA) & Deferred Tax Liability (DTL) Rollforward Inventory

Automatically maps every Temporary M-1 adjustment from WP 1.0 into its exact Federal (21.00%), State, and Federal-Benefit-of-State deferred tax balance sheet impact.

Temporary Difference Line Item	Balance Sheet Class	Temp M-1 Diff ($)	Gross Fed @ 21%	Fed Offset on State	Gross State Deferred	Net Deferred Impact
Total Deferred Tax (Benefit) / Expense	NET DTA	$3,740,000	($785,400)	$39,270	($187,000)	($933,130)

WP 3.5 — Multi-Year Balance Sheet Proof Ties PY 1120 Return → CY Balance Sheet

Cumulative Deferred Tax Balance Sheet Rollforward & Return-to-Provision (RTP) True-Up

Single-year calculators fail external audits because they only compute the 1-year P&L movement. Enter Prior-Year Ending Net DTA and any October Form 1120 Return-to-Provision (RTP) Temporary True-Up to prove the exact Ending Balance Sheet Net DTA (ASC 740-10-45).

1. Beginning Net Deferred Tax Asset (Prior Year Balance Sheet):

2. Prior-Year Return-to-Provision (RTP) Temp Diff True-Up ($):

Oct Form 1120 vs. PY Audit Provision (Zero ETR impact — reclasses Curr vs. Def)

3. Current-Year Net DTA Created / (Consumed) (From WP 3.0): $933,130

ENDING BALANCE SHEET NET DTA (Non-Current Asset — Acct 1850)

100% Reconciled to Cumulative Tax-Basis Balance Sheet Temporary Differences

$2,053,130

WP 3.6 — IRC §172(a)(2) & §174 Vintage Tracker 80% Taxable Income Cap + State NOL Suspensions

Post-TCJA 80% Federal NOL Carryforward & 5-Year §174 Waterfall

Toggle "Utilize $2.0M Post-2017 NOL" in the top bar! Watch Current Federal Cash Tax drop by -$420,000 while Deferred Tax Expense increases by +$420,000 (consuming the NOL DTA) — leaving Total Provision (`$1,016,870`) and ETR (`25.42%`) unchanged!

Available Post-2017 Federal NOL Carryforward Pool ($):

IRC §172(a)(2) 80% Taxable Income Limitation Cap: $6,400,000

NOL Utilized on Current-Year Form 1120: $0

Cash Tax Saved (21%)

NOL DTA Consumed

Ending NOL Carryforward

$2,000,000

5-Yr §174 Waterfall & State NOL Traps Built-In:

• §174 Vintage Layers: 2024 PY Pool ($2.0M × 20% full-yr = $400k) + 2025 CY Pool ($4.0M × 10% mid-yr = $400k) = $800,000 Tax Amortization (`+$3,200,000` Net M-1 Addback).

• State NOL Decoupling Warnings: California suspends NOL utilization for 2024–2026 (`AB 166 / SB 167` for >$1M income); Pennsylvania caps NOL deductions at 40% of state taxable income.

WP 5.0 — Controller "Close the Books" Deliverable Debits = Credits Proof ($0.00 Variance)

Auto-Balanced GAAP General Ledger Tax Journal Entry & Income Tax Payable Cash Rollforward

After reviewing the ASC 740 workpapers, the Controller asks: "What exact Debit/Credit Journal Entry do I post in NetSuite/QuickBooks to close the year, and what is our Ending Income Tax Payable after Q1–Q4 estimated payments?"

GL Acct	General Ledger Account Description (NetSuite / QBO)	Debit ($)	Credit ($)
PROOF	TOTAL GENERAL LEDGER TAX PROVISION ENTRY (DR = CR)	$2,883,130	$2,883,130

Income Tax Payable / (Prepaid Receivable) Cash Rollforward

Less: Q1–Q4 Federal Estimated Tax Paid ($):

Less: Q1–Q4 State Estimated Tax / PTE Paid ($):

Ending Federal Income Tax Payable / (Refund): $360,000

Ending State & Local Tax Payable / (Refund): $110,000

ENDING BALANCE SHEET TAX PAYABLE

Current Provision less Q1–Q4 Estimated Payments

$470,000

WP 4.0 — Statutory-to-Effective Tax Rate (ETR) Calculator

Reconciles 21.00% Federal Statutory Rate to Total ASC 740 Provision with $0.00 Variance

Rate Reconciliation Driver	Base ($)	Tax Effect ($)	ETR %	Visual Weight
TOTAL PROVISION & EFFECTIVE TAX RATE (ETR)		$1,016,870	25.42%	100% Tied Out
Unreconciled Audit Variance Check (WP 3.0 Total Provision less WP 4.0 Rate Rec)		$0	0.00%	PASS ($0.00)

Automated ASC 740 Audit Footnote Draft

Live GAAP Financial Statement Note 12 Disclosure

Official CPA & Controller Operating Manual (v2.5) Corporate SaaS + Cannabis IRC §280E Edition

Tax Provision Pro — Step-by-Step User Manual & Tax Law Reference Guide

Complete instructions for managing multiple clients, consolidating multi-entity Trial Balances, running the Smart Tax-Law Auto-Classifier, calculating Permanent (WP 1.1 & IRC §280E) and Temporary (WP 1.2) Schedule M-1/M-3 adjustments, modeling 50-state decoupling, and exporting the 6-tab live-formula Excel (.xlsx) audit binder.

Open Standalone / Printable Manual (/manual.html) →

Quick-Jump Table of Contents (10 Modules)

SECTION 01 5-Minute Quick-Start Workflow SECTION 02 Saving & Switching Multiple Clients SECTION 03 Multi-Entity TB Workbooks SECTION 04 Auto-Detecting M-1 Type by Tax Law SECTION 05 WP 1.1: Perm M-1 & Cannabis §280E Tab SECTION 06 WP 1.2: Temp M-1 Adjustments Tab SECTION 07 WP 2.0: StateMatrix & §280E/§174 Decoupling SECTION 08 WP 3.0 & 5.0: ASC 740, RTP, NOL & GL Entry SECTION 09 WP 4.0: ETR Proof & Audit Footnote SECTION 10 6-Tab Live-Formula Excel (.xlsx) Export

Section 01 • End-to-End Overview

5-Minute Quick-Start Workflow

Select or Create a Client: Choose an existing client from the Saved Clients Portfolio dropdown in the header, click + New Blank Client, or load the pre-built 🌿 Cannabis MSO ($30M §280E) or $25M SaaS demo.
Choose Tax Law Regime: Set the Tax Law Regime dropdown to either Corporate / SaaS (Standard IRC) or 🌿 Cannabis MSO (IRC §280E + §471 COGS).
Set Up Legal Entities & Trial Balance: Add or select legal entities in the Multi-Entity TB bar, then enter or import Trial Balance rows via CSV.
Calculate Permanent & Temporary Adjustments: Open sub-tabs WP 1.1 (Permanent & §280E Calculator) and WP 1.2 (Temporary M-1 Calculator) to enter detailed book/tax schedules that sync automatically to the Trial Balance.
Review StateMatrix, ASC 740 & ETR Tie-Out: Verify state nexus/apportionment in Tab 2, check the TIE-OUT: $0.00 badge in Tab 3 & Tab 4, and click Export 6-Tab Live Formula Excel (.xlsx).

Section 02 • Client Portfolio Management

Saving, Switching & Backing Up Multiple Clients

100% Local-First Privacy: All client data stays inside your browser's encrypted local storage (`localStorage["TAXPROVISIONPRO_CLIENT_LIBRARY_V1"]`) and exported files — zero client PII is ever transmitted to an external server.

Saved Clients Portfolio Dropdown: Switch instantaneously between saved clients (including pre-loaded Apex Cloud Technologies, Inc. and GreenLeaf Cannabis MSO Holdings, Inc.).
+ Save as New Client: Clones and saves the current workbook under a new client profile in your browser portfolio. Every edit you make automatically saves to the active client profile.
Save Backup (.json) / Load (.json): Exports a portable `.json` file of the client's entire multi-entity workbook to store in your firm's document management system or email to a colleague.

Section 03 • Multi-Entity Consolidation

Multiple Entity Trial Balance Workbooks (`WP 1.0`)

Corporate and Cannabis MSO groups typically operate across multiple legal entities (e.g., Parent Operating Co., Cultivation LLC, Retail Dispensary Corp., Management/IP Co.).

Consolidated Group vs. Single Entity View: Click any entity pill in the MULTI-ENTITY TB bar to filter the Trial Balance to just that legal entity, or click Consolidated Group to view all entities rolled up together.
+ Add Legal Entity / Rename / Delete: Add unlimited subsidiaries (`ENT-1`, `ENT-2`, `ENT-3`, etc.), rename an entity's legal name/role, or reassign individual Trial Balance rows using the per-row entity dropdown.
CSV Multi-Entity Import: Include an optional `EntityID` column (`ENT-1`, `ENT-2`, etc.) in your Trial Balance CSV to bulk-import multi-entity workbooks in one click.

Section 04 • Smart Tax-Law Classifier

Auto-Determining `M-1 Type` from Account Names

Tax Provision Pro inspects every Trial Balance account name and automatically determines its M-1 Type (`PERM` / `TEMP` / `NONE`), statutory IRC Citation, and default adjustment formula:

"Meals" → PERM (50% §274(n))

"Entertainment / Club" → PERM (100% §274(a))

"Fines / Penalties" → PERM (100% §162(f))

"ISO / Stock Comp" → PERM (100% §421)

"Dispensary / Budtender / 280E" → PERM (100% §280E)

"Cultivation / Grow COGS" → NONE (Deductible §471)

"R&D / Software Eng" → TEMP (90% §174 Cap)

"Deferred Rev / Bonus / Bad Debt" → TEMP (§451/§404/§166)

Triggers automatically when you type an account name, upload a CSV, click ⚡ Auto-Law on any row, or click ⚡ Auto-Classify All Accounts by Tax Law.

Section 05 • Dedicated Permanent M-1 Tab

WP 1.1 — Permanent M-1 & Cannabis `IRC §280E` Calculator Tab

Located in Tab 1 → WP 1.1 — Permanent M-1 & Cannabis §280E Calculator Tab (and exported as the dedicated Perm_M1_Calc tab in Excel):

Section A (Corporate Permanent Items): Enter gross book balances for Business Meals (`50%` disallowed under `IRC §274(n)`), Entertainment (`100%` disallowed under `§274(a)`), Lobbying (`§162(e)`), Fines/Penalties (`§162(f)`), Officer Life Insurance (`§264`), and ISO Stock-Based Comp (`§421`).
Section B (Cannabis IRC §280E vs. §471 COGS): Enter Dispensary Budtender Wages, Retail Rent/Security/POS, and Cannabis Marketing/Admin SG&A (`100%` disallowed for Federal under `IRC §280E`). Enter your `Treas. Reg. §1.471-11` indirect production pool & absorption % to reclassify eligible cultivation QC/packaging costs into deductible COGS.
Live Sync to Trial Balance: Every edit in `WP 1.1` automatically updates the corresponding Permanent M-1 rows in `WP 1.0` and recalculates Federal vs. State taxes!

Section 06 • Dedicated Temporary M-1 Tab

WP 1.2 — Temporary M-1 Adjustments Calculator Tab

Located in Tab 1 → WP 1.2 — Temporary M-1 Adjustments Calculator Tab (and exported as the dedicated Temp_M1_Calc tab in Excel):

Working Capital Timing (`§451`, `§404`, `§166`): Computes net M-1 additions/reversals for Deferred Revenue (`CY Ending - PY Reversal`), Accrued Bonus unpaid after March 15 (`2.5-Month Rule`), and Allowance for Doubtful Accounts (`Book Provision - Tax Write-Offs`).
Fixed Assets (`IRC §168(k)` & MACRS): Compares GAAP Book Depreciation against Tax MACRS + Bonus Depreciation to compute the net Temporary M-1 deduction (Deferred Tax Liability).
IRC §174 R&D Waterfall & §163(j) Interest Cap: Computes 5-year domestic (`10%` Year-1 mid-year) and 15-year foreign (`3.33%` Year-1) R&D capitalization plus prior-year `20%` amortization layers, and calculates the `IRC §163(j)` disallowed interest carryforward (`Book Interest - 30% ATI Cap`).

Section 07 • Multi-State Tax Engine

WP 2.0 — StateMatrix: Nexus, Apportionment & `§280E` / `§174` Decoupling

Economic Nexus Detection: Compares each state's Sales ($) and Payroll ($) against statutory nexus thresholds (e.g., `$500k` CA/TX/FL, `$1M` NY, `$100k` IL/MA/PA) and flags UNFILED NEXUS EXPOSURE when nexus is triggered but `Currently Filing` is unchecked.
Cannabis IRC §280E State Decoupling Subtraction: States that decouple from federal `§280E` (**CA, NY, IL, MA, NJ, CO, PA Medical, VA Medical**) automatically deduct the `§280E` retail operating expenses from the state tax base! Conforming states (**FL, TX, NC, GA, AZ, WA, OH**) keep the federal disallowance.
IRC §174 R&D & §168(k) Bonus Decoupling: Automatically adjusts state taxable income for states that allow immediate R&D expensing (e.g., CA, TX, GA) or disallow federal bonus depreciation.

Section 08 • ASC 740 & Controller Close

WP 3.0 & WP 5.0 — ASC 740 Provision, RTP, NOL & Balanced GL Entry

Big 4 Federal Benefit of State DTA Offset: Automatically computes the `21%` federal deferred tax offset on state deferred tax assets so the Effective Tax Rate reconciliation ties out to `$0.00` variance.
Return-to-Provision (RTP) True-Up (`WP 3.2`): Compares prior-year accrued tax vs. actual filed Form 1120/state returns and distinguishes Permanent vs. Temporary true-ups.
IRC §172 Post-2017 NOL Carryforward (`80%` Cap): Toggle the `Utilize $2.0M Post-2017 NOL` switch to see how `80%` NOL utilization reduces Current Fed Cash Tax while reclassifying the exact same dollar amount from the NOL DTA (`$0` ETR impact unless a Valuation Allowance exists).
Auto-Balanced GL Journal Entry (`WP 5.0`): Generates the exact NetSuite/QuickBooks Debit = Credit journal entry and Q1–Q4 estimated tax payable rollforward.

Section 09 • Audit Footnote & ETR Proof

WP 4.0 — ETR Reconciliation & Ready-to-Paste Financial Statement Footnote

$0.00 Audit Tie-Out Proof: Reconciles the `21.00%` Federal Statutory Rate to your client's exact Effective Tax Rate (`ETR %`) across State Taxes (net of federal benefit), Permanent M-1 items, Cannabis `IRC §280E` disallowances, `§41` R&D credits, Valuation Allowance changes, and `ASC 740-10 (FIN 48)` reserves.
Note X — Income Taxes (ASC 740) Narrative Draft: Automatically writes the complete GAAP financial statement footnote memo and copies it to your clipboard in one click for Word or Google Docs.

Section 10 • Audit-Grade Excel Deliverables

6-Tab Live-Formula Excel (`.xlsx`) Export & CSV Templates

Clicking Export 6-Tab Live Formula Excel (.xlsx) builds a genuine Microsoft Excel workbook containing active `SUM()`, `ROUND()`, `IF()`, and cross-sheet formula references across 6 tabs:

TB_M1_Bridge — Multi-Entity TB linked to `=Perm_M1_Calc!...` & `=Temp_M1_Calc!...`
Perm_M1_Calc — Dedicated Permanent M-1 & Cannabis `IRC §280E` Calculator Tab
Temp_M1_Calc — Dedicated Temporary M-1 & DTA/DTL Rollforward Calculator Tab
StateMatrix_Apport — 50-State Apportionment & `§174` / `§168(k)` / `§280E` Decoupling
ASC740_Provision — Current/Deferred Summary, DTA/DTL Rollforward & GL Entry
ETR_Reconciliation — Statutory 21.00% to Effective Tax Rate Proof (`$0.00` Variance)

WP 1.0 — Multi-Entity Trial Balance to Taxable Income Bridge (Schedule M-1 / M-3)

Permanent Schedule M-1 / M-3 Adjustments & Cannabis IRC §280E Disallowance Calculator

Section A — Standard Corporate Permanent Disallowances (IRC §274 / §162 / §421)

🌿 Section B — Cannabis IRC §280E Disallowance & §471 COGS Allocation

Temporary Schedule M-1 / M-3 Adjustments Calculator (§174, §168(k), §163(j), §451, §404, §166)

Section A — Working Capital & Fixed Asset Timing Differences

Section B — IRC §174 R&D Amortization & §163(j) Interest Limitation

WP 2.0 — StateMatrix: Multi-State Economic Nexus, Apportionment & State Decoupling (incl. Cannabis §280E)

WP 3.0 — ASC 740 Income Tax Provision Summary (Current vs. Deferred)

Deferred Tax Asset (DTA) & Deferred Tax Liability (DTL) Rollforward Inventory

Cumulative Deferred Tax Balance Sheet Rollforward & Return-to-Provision (RTP) True-Up

Post-TCJA 80% Federal NOL Carryforward & 5-Year §174 Waterfall

Auto-Balanced GAAP General Ledger Tax Journal Entry & Income Tax Payable Cash Rollforward

WP 4.0 — Statutory-to-Effective Tax Rate (ETR) Calculator

Automated ASC 740 Audit Footnote Draft

B2B Service Tiers, Software Licensing & Done-For-You Legal Closing Kit

1. Liability-Capped B2B Master Services Agreement (MSA + SOW)

2. Fast-Track Client Data Request (PBC Checklist)

Programmatic SEO & AI Search Discovery Directory

Part 1: 4 B2B Outbound Partner Channels (Named Target Firms + 1-Click LinkedIn & Gmail Scripts)

Part 2: High-Converting Technical Teardown Posts (Reddit r/taxpros, r/SaaS, LinkedIn & X #TaxTwitter)

Tax Provision Pro — Step-by-Step User Manual & Tax Law Reference Guide

Quick-Jump Table of Contents (10 Modules)

5-Minute Quick-Start Workflow

Saving, Switching & Backing Up Multiple Clients

Multiple Entity Trial Balance Workbooks (`WP 1.0`)

Auto-Determining `M-1 Type` from Account Names

WP 1.1 — Permanent M-1 & Cannabis `IRC §280E` Calculator Tab

WP 1.2 — Temporary M-1 Adjustments Calculator Tab

WP 2.0 — StateMatrix: Nexus, Apportionment & `§280E` / `§174` Decoupling

WP 3.0 & WP 5.0 — ASC 740 Provision, RTP, NOL & Balanced GL Entry

WP 4.0 — ETR Reconciliation & Ready-to-Paste Financial Statement Footnote

6-Tab Live-Formula Excel (`.xlsx`) Export & CSV Templates