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Income Taxes (Tables)

12 Months Ended

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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