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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2019

Income Tax Disclosure [Abstract]

Significant Components of Company's Income Tax Provision from Continuing Operations

he more significant components of the Company’s income tax provision from continuing operations are as follows (in millions):

	Year Ended September 30,
	2019				2018				2017
Tax expense at Ireland statutory rate	$	132			$	193			$	144
U.S. state income tax, net of federal benefit	15				15				8
Income subject to the U.S. federal tax rate	(110		)		39				(311		)
Income subject to rates different than the statutory rate	38				(201		)		185
Reserve and valuation allowance adjustments	(284		)		31				(164		)
Impact of acquisitions and divestitures	—				16				475
U.S. Tax Reform discrete items	—				108				—
Restructuring and impairment costs	(24		)		(4		)		(15		)
Income tax provision (benefit)	$	(233	)		$	197			$	322

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in millions):

	Year Ended September 30,
	2019				2018				2017
Beginning balance, October 1	$	2,358			$	2,161			$	1,694
Additions for tax positions related to the current year	433				435				613
Additions for tax positions of prior years	347				7				116
Reductions for tax positions of prior years	(88		)		(201		)		(44		)
Settlements with taxing authorities	—				(19		)		(95		)
Statute closings and audit resolutions	(599		)		(25		)		(264		)
Acquisition of business	—				—				141
Ending balance, September 30	$	2,451			$	2,358			$	2,161

Tax Jurisdictions and Years Currently under Audit Exam

he Company is currently under exam in the following major non-U.S. jurisdictions for continuing operations:

 

Tax Jurisdiction		Tax Years Covered
Belgium		2015 - 2017
China		2008 - 2018
Germany		2007 - 2016
Japan		2015 - 2018
Spain		2015
United Kingdom		2012 - 2015

Components of Provision for Income Taxes on Continuing Operations

Components of the provision (benefit) for income taxes on continuing operations were as follows (in millions):

	Year Ended September 30,
	2019				2018				2017
Current
U.S. federal	$	(1,025	)		$	476			$	(286	)
U.S. state	(33		)		26				(18		)
Non-U.S.	213				434				53
	(845		)		936				(251		)
Deferred
U.S. federal	412				(372		)		523
U.S. state	84				(10		)		33
Non-U.S.	116				(357		)		17
	612				(739		)		573
Income tax provision (benefit)	$	(233	)		$	197			$	322

Deferred Taxes Classified in Consolidated Statements of Financial Position

Deferred taxes were classified in the consolidated statements of financial position as follows (in millions):

	September 30,
	2019				2018
Other noncurrent assets	552				1,265
Other noncurrent liabilities	(588		)		(727		)
Net deferred tax asset (liability)	$	(36	)		$	538

Temporary Differences and Carryforwards in Deferred Tax Assets and Liabilities

Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities included (in millions):

 

	September 30,
	2019				2018
Deferred tax assets
Accrued expenses and reserves	$	437			$	458
Employee and retiree benefits	265				178
Net operating loss and other credit carryforwards	5,664				6,350
Research and development	106				93
	6,472				7,079
Valuation allowances	(5,068		)		(5,088		)
	1,404				1,991
Deferred tax liabilities
Property, plant and equipment	139				179
Subsidiaries, joint ventures and partnerships	499				283
Intangible assets	759				915
Other, net	43				76
	1,440				1,453
Net deferred tax asset (liability)	$	(36	)		$	538

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Tabular disclosure of deferred taxes classified in consolidated statements of financial position.

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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-SubTopic 10
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

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