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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
US and Foreign Component of Income (Loss) Before Income Tax | The U.S. and foreign components of income (loss) before provision for (benefit from) income taxes for the years ended December 31, 2022, 2023 and 2024 are as follows (in millions):
|  | Year Ended December 31,
|  | 2022 |  | 2023 |  | 2024
U.S. |  | $ | (8,523) |  |  | $ | 1,525 |  |  | $ | 3,455 |
Foreign |  | (903) |  |  | 796 |  |  | 670 |
Income (loss) before income taxes and income (loss) from equity method investments |  | $ | (9,426) |  |  | $ | 2,321 |  |  | $ | 4,125 |
Components of Income Tax Expense | The components of the provision for (benefit from) income taxes for the years ended December 31, 2022, 2023 and 2024 are as follows (in millions):
|  | Year Ended December 31,
|  | 2022 |  | 2023 |  | 2024
Current |  |  |  |  |  |
Federal |  | $ | 8 |  |  | $ | 1 |  |  | $ | 22 |
State |  | 15 |  |  | 16 |  |  | 42 |
Foreign |  | 237 |  |  | 170 |  |  | 205 |
Total current tax expense |  | 260 |  |  | 187 |  |  | 269 |
Deferred |  |  |  |  |  |
Federal |  | (251) |  |  | 11 |  |  | (5,154) |
State |  | (92) |  |  | 12 |  |  | (857) |
Foreign |  | (98) |  |  | 3 |  |  | (16) |
Total deferred tax expense (benefit) |  | (441) |  |  | 26 |  |  | (6,027) |
Total provision for (benefit from) income taxes |  | $ | (181) |  |  | $ | 213 |  |  | $ | (5,758) |
Reconciliation of the Statutory Federal Income Tax Rate | The following is a reconciliation of the statutory federal income tax rate to our effective tax rate for the years ended December 31, 2022, 2023 and 2024:
|  | Year Ended December 31,
|  | 2022 |  | 2023 |  | 2024
Federal statutory income tax rate |  | 21.0 | % |  | 21.0 | % |  | 21.0 | %
State income tax expense (1) |  | 0.8 |  |  | 1.2 |  |  | (19.8) |
Foreign rate differential |  | 2.0 |  |  | (0.4) |  |  | (0.4) |
Non-deductible expenses |  | (0.7) |  |  | (0.2) |  |  | 2.2 |
Stock-based compensation |  | (1.4) |  |  | (1.9) |  |  | (5.2) |
Federal research and development credits |  | 0.6 |  |  | (7.2) |  |  | (5.1) |
Deferred tax on investments |  | (1.1) |  |  | (3.5) |  |  | — |
Entity restructuring (2) |  | (12.7) |  |  | 0.6 |  |  | (0.5) |
Change in unrecognized tax benefits |  | (8.9) |  |  | (6.8) |  |  | 37.8 |
Valuation allowance (3) |  | 1.1 |  |  | (2.8) |  |  | (164.3) |
US effects on foreign operations |  | 0.6 |  |  | 4.1 |  |  | (2.5) |
Withholding taxes |  | (0.3) |  |  | 9.5 |  |  | (0.1) |
Other interest |  | 1.7 |  |  | (4.1) |  |  | (2.8) |
Other, net |  | (0.8) |  |  | (0.3) |  |  | 0.1 |
Effective income tax rate |  | 1.9 | % |  | 9.2 | % |  | (139.6) | %
(1) We consistently report the effects of the state valuation allowance on the state income tax expense line-item within our effective tax rate. In 2024, we released $1.2 billion of our valuation allowance on our U.S. state deferred tax assets, with the exception of our California R&D credits. (2) In the fourth quarter of 2022, we transferred certain intangible assets among our wholly-owned subsidiaries to align our structure to our evolving operations. The transfer resulted in a net reduction in deferred tax assets of $1.7 billion; however, there was no financial statement expense recognized since the deferred tax asset was offset by a full valuation allowance. (3) In 2024, we released $5.2 billion of our valuation allowance on our U.S. federal deferred tax assets. This is included on the change in valuation allowance line-item.
Deferred Tax Assets and Liabilities | The components of deferred tax assets and liabilities as of December 31, 2023 and 2024 are as follows (in millions):
|  | As of December 31,
|  | 2023 |  | 2024
Deferred tax assets |  |  |  |
Net operating loss carryforwards |  | $ | 6,164 |  |  | $ | 4,319 |
Research and development credits |  | 1,275 |  |  | 1,539 |
Stock-based compensation |  | 66 |  |  | 71 |
Accruals and reserves |  | 440 |  |  | 730 |
Accrued legal |  | 120 |  |  | 221 |
Fixed assets and intangible assets |  | 4,135 |  |  | 3,500 |
Lease liability |  | 436 |  |  | 391 |
Interest limitation carryforwards |  | 876 |  |  | 760 |
Capitalized research expenses |  | 771 |  |  | 1,317 |
Other |  | 211 |  |  | 381 |
Total deferred tax assets |  | 14,494 |  |  | 13,229 |
Less: Valuation allowance |  | (13,945) |  |  | (6,267) |
Total deferred tax assets, net of valuation allowance |  | 549 |  |  | 6,962 |
Deferred tax liabilities |  |  |  |
Investments |  | 114 |  |  | 515 |
ROU assets |  | 301 |  |  | 270 |
Other |  | 18 |  |  | 14 |
Total deferred tax liabilities |  | 433 |  |  | 799 |
Net deferred tax assets (liabilities) |  | $ | 116 |  |  | $ | 6,163 |
Schedule of Unrecognized Tax Benefits Roll Forward | The following table reflects changes in gross unrecognized tax benefits (in millions):
|  | Year Ended December 31,
|  | 2022 |  | 2023 |  | 2024
Unrecognized tax benefits at beginning of year |  | $ | 2,657 |  |  | $ | 3,513 |  |  | $ | 3,345 |
Gross increases - current year tax positions |  | 814 |  |  | 177 |  |  | 201 |
Gross increases - prior year tax positions (1) |  | 93 |  |  | 42 |  |  | 1,437 |
Gross decreases - prior year tax positions |  | (51) |  |  | (315) |  |  | (37) |
Gross decreases - settlements with tax authorities |  | — |  |  | — |  |  | (6) |
Gross decreases - lapse of statute of limitations |  | — |  |  | (72) |  |  | (3) |
Unrecognized tax benefits at end of year |  | $ | 3,513 |  |  | $ | 3,345 |  |  | $ | 4,937 |
(1) In 2024, new information became available that required a remeasurement of a prior year transfer pricing tax position resulting in an overall reduction in our net deferred tax assets of $1.2 billion, which is fully offset by a change in the valuation allowance. This is reflected in the increases to prior year uncertain tax positions above.
Schedule of Open Tax Years for Major Tax Jurisdictions | As of December 31, 2024, the open tax years for our major tax jurisdictions are as follows:
Jurisdiction |  | Tax Years
U.S. Federal |  | 2011 - 2024
U.S. States |  | 2008 - 2024
Australia |  | 2019 - 2024
Netherlands |  | 2019 - 2024
United Kingdom |  | 2022 - 2024

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