XML 76 R57.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Summary of Significant Accounting Policies Tax (Details) - USD ($) $ / shares in Units, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
Summary Of Significant Accounting Policies [Abstract] |  |  |
State and local income, franchise and excise tax (benefit) | $ 963 | $ 878 | $ 478
Alternative minimum tax credit (benefit) | (3,244) |  |
Income and other tax expense (benefit) | $ (2,281) | $ 878 | $ 478
Tax Treatment Of Dividends And Distributions Ordinary Dividends | $ 1.39604 | $ 1.84454 | $ 1.22126
Tax Treatment Of Dividends And Distributions Long Term Capital Gain | 0.61243 | 0.21423 | 0.18959
Tax Treatment Of Dividends And Distributions Unrecaptured Section Twelve Hundred And Fifty Gain | 0.23403 | 0.06498 | 0.10040
Dividends and distributions declared per Common Share outstanding | $ 2.24250 | $ 2.12375 | $ 1.51125

X
- Definition Alternative minimum tax credit refund (benefit). + References No definition available. + Details
Name: | eqr_AlternativeMinimumTaxCreditRefundBenefit
Namespace Prefix: | eqr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition State and local income, franchise and excise tax (benefit). + References No definition available. + Details
Name: | eqr_StateAndLocalIncomeFranchiseAndExciseTaxBenefit
Namespace Prefix: | eqr_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Summary of significant accounting policies. + References No definition available. + Details
Name: | eqr_SummaryOfSignificantAccountingPoliciesAbstract
Namespace Prefix: | eqr_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow for gains from qualifying investments owned for longer than 12 months and then sold for prices greater than the purchase prices. Taxes can be deferred until the sale of assets. + References No definition available. + Details
Name: | eqr_TaxTreatmentOfDividendsAndDistributionsLongTermCapitalGain
Namespace Prefix: | eqr_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow per share from distributions of an entity's earnings to common stockholders. Ordinary dividends are paid out of the earnings and profits of the entity and are taxed as ordinary income. + References No definition available. + Details
Name: | eqr_TaxTreatmentOfDividendsAndDistributionsOrdinaryDividends
Namespace Prefix: | eqr_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax treatment of dividends and distributions per common share/unit outstanding. + References No definition available. + Details
Name: | eqr_TaxTreatmentOfDividendsAndDistributionsPerCommonShareOrUnitOutstanding
Namespace Prefix: | eqr_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow related to a type of depreciation-recapture income that is realized on the sale of depreciable real estate. Unrecaptured Section 1250 income is taxed at a 25% maximum capital gains rate (or in some cases less). + References No definition available. + Details
Name: | eqr_TaxTreatmentOfDividendsAndDistributionsUnrecapturedSectionTwelveHundredAndFiftyGain
Namespace Prefix: | eqr_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration