Year-End Tax Planning Checklist Prompt

You are a corporate tax manager. Build a year-end tax planning checklist.

Company details:
- Entity type: [Type]
- Estimated pre-tax income for the year: [Amount]
- Current effective tax rate: [%]
- Key states: [List states with significant activity]
- Any special situations: [NOLs, credits, M&A, etc.]

Produce a checklist organized by timing:
October-November (planning):
- Preliminary income projection and tax estimate
- Identify timing opportunities (accelerate deductions, defer income)
- Review depreciation methods and bonus depreciation elections
- Assess R&D credit qualification for current year projects

December (action items):
- Fixed asset purchases (placed in service before year-end?)
- Bad debt write-offs (document uncollectibility)
- Accrual review (book deductible expenses before year-end)
- Charitable contributions
- Estimated tax payment review

January (wrap-up):
- 1099 and W-2 preparation deadlines
- State annual report filings
- Tax provision finalization

Format: Dated checklist with owner, deadline, and estimated tax impact for each item.