ASC 740 (FIN 48) is the GAAP equivalent of the Form 1120 Schedule UTP.

Name: ASC 740 (FIN 48) is the GAAP equivalent of the Form 1120 Schedule UTP.
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ASC 740 (FIN 48) and Form 1120 Schedule UTP both relate to uncertain tax positions and reporting requirements for US corporations. However, they are not exact equivalents as there are some differences in the details of the reporting requirements for each.

ASC 740 (FIN 48) Is the GAAP Equivalent of the Form