T583 · Cat-2 · Income Tax Disclosure / ASU 2023-09 · Worksheet Tool

Taxes Paid by Jurisdiction Threshold Calculator

Enter every jurisdiction in which the entity paid or recovered income taxes, together with the amount paid net of refunds received, and this worksheet computes each jurisdiction's share of the total and flags the ones that reach ASU 2023-09's individual-disaggregation threshold. The comparison runs on absolute values on both sides, so a jurisdiction sitting in a net refund position is measured by the size of that refund rather than dropped for being negative. Companion to T581 and T582 in the disclosure readiness pack.

Worksheet Tool · No Chaingraph Node ASC 740-10-50-22 & 50-23 Policy Mandate Export Client-Side · Zero PII · CC BY 4.0
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Threshold source, boundary, and scope: ASU 2023-09 amended ASC 740 to require disclosure of income taxes paid, net of refunds received, disaggregated by federal, state and foreign (ASC 740-10-50-22), and to require further disaggregation for any individual jurisdiction whose amount is equal to or greater than 5 percent of total income taxes paid net of refunds (ASC 740-10-50-23). Three points that change the arithmetic and are easy to miss: the threshold is a percentage of that total rather than a fixed dollar de minimis; the boundary is closed, so a jurisdiction landing at exactly 5.000 percent is inside it; and the comparison is made between the absolute value of each jurisdiction's net payment or net refund and the absolute value of the total. The federal, state and foreign split is required regardless of any threshold. These points were confirmed on 2026-08-15 against three independent published technical summaries of the amended paragraphs, since FASB's own site refused automated retrieval; no primary-source snapshot is pinned in this page, so confirm against the pronouncement itself before relying on the figure. Output is verify-only: it reports shares computed from what you entered and never asserts that your disclosure satisfies the standard. Deterministic logic, no inference, zero PII.
Step 01Income Taxes Paid by Jurisdiction
One row per jurisdiction, carrying income taxes paid net of refunds received for the period. Enter a refund position as a negative number. Tier drives the federal, state and foreign subtotals, which ASC 740-10-50-22 requires whether or not any individual jurisdiction reaches the threshold. Rows naming the same jurisdiction and tier are combined before the share is computed.
No rows imported yet.
JurisdictionTierTaxes Paid Net of Refunds USD
Step 02Total and Threshold
The denominator is total income taxes paid net of refunds received. Leave the total blank to use the sum of the rows above. Supply your own total from the tax provision and the worksheet uses that as the denominator and reports the difference against the row sum instead of quietly absorbing it. Loading pasted rows in Step 01 never writes this field, so the reconciliation stays an independent check rather than a restatement of the same rows.
Total income taxes paid net of refunds (optional): USD
Individual-jurisdiction disaggregation threshold: percent. ASU 2023-09 states 5. Change it only to run a sensitivity check, and note that a changed figure no longer reflects the standard.