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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

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

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

			Year Ended September 30,
			2021						2020						2019
Tax expense at Ireland statutory rate			$	327					$	113					$	132
U.S. state income tax, net of federal benefit			34						8						15
Income subject to the U.S. federal tax rate			3						(92)						(110)
Income subject to rates different than the statutory rate			30						99						38
Reserve and valuation allowance adjustments			66						(70)						(284)
Intercompany intellectual property transfer			417						—						—
Restructuring and impairment costs			(9)						50						(24)
Income tax provision (benefit)			$	868					$	108					$	(233)

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,
			2021						2020						2019
Beginning balance, October 1			$	2,528					$	2,451					$	2,358
Additions for tax positions related to the current year			240						128						433
Additions for tax positions of prior years			33						129						347
Reductions for tax positions of prior years			(6)						(27)						(88)
Settlements with taxing authorities			(24)						(54)						—
Statute closings and audit resolutions			(45)						(99)						(599)
Ending balance, September 30			$	2,726					$	2,528					$	2,451

Tax Jurisdictions and Years Currently under Audit Exam

In the U.S., fiscal years 2017 through 2018 are currently under exam by the Internal Revenue Service (“IRS”) for certain legal entities. Additionally, the Company is currently under exam in the following major non-U.S. jurisdictions for continuing operations:

Tax Jurisdiction						Tax Years Covered
Belgium						2015 - 2020
China						2017 - 2019
Germany						2007 - 2018
Luxembourg						2017 - 2018
Mexico						2015 - 2020
United Kingdom						2014 - 2015, 2017 - 2018

Components of Provision for Income Taxes on Continuing Operations

Selected income tax data related to continuing operations were as follows (in millions):

			Year Ended September 30,
			2021						2020						2019
Components of income (loss) from continuing operations before income taxes:
U.S.			$	543					$	(385)					$	(259)
Non-U.S.			2,071						1,288						1,315
Income from continuing operations before income taxes			$	2,614					$	903					$	1,056
Components of the provision (benefit) for income taxes:
Current
U.S. federal			$	459					$	309					$	(1,025)
U.S. state			108						72						(33)
Non-U.S.			265						264						213
			832						645						(845)
Deferred
U.S. federal			(7)						(382)						412
U.S. state			46						(43)						84
Non-U.S.			(3)						(112)						116
			36						(537)						612
Income tax provision (benefit)			$	868					$	108					$	(233)
Income taxes paid (refunded)			$	504					$	(386)					$	377

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,
			2021						2020
Other noncurrent assets			$	755					$	862
Other noncurrent liabilities			(443)						(385)
Net deferred tax asset			$	312					$	477

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,
			2021						2020
Deferred tax assets
Accrued expenses and reserves			$	407					$	474
Employee and retiree benefits			148						286
Property, plant and equipment			369						182
Net operating loss and other credit carryforwards			6,293						6,306
Research and development			42						112
Operating lease liabilities			334						304
Other, net			28						99
			7,621						7,763
Valuation allowances			(5,853)						(5,518)
			1,768						2,245
Deferred tax liabilities
Subsidiaries, joint ventures and partnerships			346						730
Intangible assets			776						734
Operating lease right-of-use assets			334						304
			1,456						1,768
Net deferred tax asset			$	312					$	477

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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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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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