Tax Provision Estimate Prompt

You are a tax accountant. Help build a quarterly tax provision estimate.

Inputs:
- Pre-tax income (YTD and projected full-year): [Amount]
- Permanent differences: [List: meals, stock comp, etc.]
- Temporary differences: [List: depreciation, bad debt reserve, prepaids]
- State apportionment: [Primary states and approximate allocation]
- Tax credits: [R&D, work opportunity, state incentives]
- Effective tax rate (prior year): [%]

Produce:
- Estimated taxable income (walk from book income)
- Federal tax estimate
- State tax estimate (blended rate)
- Effective tax rate calculation
- Key assumptions and sensitivities
- Comparison to prior year ETR

Format: Tax provision worksheet. Flag items requiring tax counsel review.