March
2026-03-01
Q1 - Pre-close
ASC 740 pre-close risk scan
Identify law changes, discrete items, UTP changes, valuation allowance indicators, and disclosure matters before provision close.
Output: Pre-close supportTax Director
Filer profile
Public filer
This planning view is tailored for public filer reporting cadence.
Year basis
Calendar year
Quarter and year-end planning periods follow the calendar year.
Workflow purpose
ASC 740
Pre-close scan, provision checkpoint, evidence, conclusion, and reporting actions.
Review boundary
Planning
Planning framework only. Confirm statutory deadlines separately.
Milestone timeline
2026 planning milestones
Dates and milestones are grouped for scanning by quarter, owner, workflow purpose, and output.
March
2026-03-31
Q1 - Provision close
Quarter-end tax provision checkpoint
Confirm current tax, deferred tax, ETR, UTP, and evidence workstreams are assigned and statused.
Output: Provision close supportTax provision lead
April
2026-04-20
Q1 - Reporting governance
Disclosure and audit committee readiness
Prepare open issues, management conclusions, disclosure implications, and leadership reporting points.
Output: Reporting governance supportTax Director / CAO
May
2026-05-31
Q2 - Pre-close
ASC 740 pre-close risk scan
Identify law changes, discrete items, UTP changes, valuation allowance indicators, and disclosure matters before provision close.
Output: Pre-close supportTax Director
June
2026-06-30
Q2 - Provision close
Quarter-end tax provision checkpoint
Confirm current tax, deferred tax, ETR, UTP, and evidence workstreams are assigned and statused.
Output: Provision close supportTax provision lead
July
2026-07-20
Q2 - Reporting governance
Disclosure and audit committee readiness
Prepare open issues, management conclusions, disclosure implications, and leadership reporting points.
Output: Reporting governance supportTax Director / CAO
August
2026-08-31
Q3 - Pre-close
ASC 740 pre-close risk scan
Identify law changes, discrete items, UTP changes, valuation allowance indicators, and disclosure matters before provision close.
Output: Pre-close supportTax Director
September
2026-09-30
Q3 - Provision close
Quarter-end tax provision checkpoint
Confirm current tax, deferred tax, ETR, UTP, and evidence workstreams are assigned and statused.
Output: Provision close supportTax provision lead
October
2026-10-20
Q3 - Reporting governance
Disclosure and audit committee readiness
Prepare open issues, management conclusions, disclosure implications, and leadership reporting points.
Output: Reporting governance supportTax Director / CAO
December
2026-12-01
Q4 - Pre-close
ASC 740 pre-close risk scan
Identify law changes, discrete items, UTP changes, valuation allowance indicators, and disclosure matters before provision close.
Output: Pre-close supportTax Director
December
2026-12-31
Q4 - Provision close
Quarter-end tax provision checkpoint
Confirm current tax, deferred tax, ETR, UTP, and evidence workstreams are assigned and statused.
Output: Provision close supportTax provision lead
January
2027-01-20
Q4 - Reporting governance
Disclosure and audit committee readiness
Prepare open issues, management conclusions, disclosure implications, and leadership reporting points.
Output: Reporting governance supportTax Director / CAO
Planning framework only. Confirm statutory filing, payment, and reporting deadlines with company counsel, auditors, and current authoritative guidance.