The provision or benefit for income taxes includes U.S. federal income taxes (determined on a consolidated return basis), foreign income taxes, and state income taxes.


	Years Ended December 31,
	2020		2019		2018
	(In thousands)
United States	$	633,608	$	441,579	$	399,123
Foreign	28,452		22,853		42,609
	$	662,060	$	464,432	$	441,732


	Years Ended December 31,
	2020		2019		2018
	(In thousands)
Current:
United States	$	106,632	$	51,664	$	18,138
Foreign	7,968		7,059		10,541
State	23,439		12,908		6,974
Total current income taxes	138,039		71,631		35,653
Deferred:
United States	$	6,339	$	12,973	$	(48,565)
Foreign	(64)		(571)		386
State	1,609		10,628		6,700
Total deferred income taxes	7,884		23,030		(41,479)
Total income taxes	$	145,923	$	94,661	$	(5,826)

We made income tax payments of $138.0 million, $70.6 million, and $65.4 million in 2020, 2019, and 2018, respectively, and received refunds of $5.2 million, $4.7 million, and $11.4 million, respectively.


	Years Ended December 31,
	2020			2019			2018
	(In thousands)
Computed tax provision at the applicable federal statutory income tax rate	$	139,031		$	97,531		$	92,764
State and local taxes, net of federal income tax benefits	20,711			20,081			10,146
Foreign jurisdiction differences	2,496			1,646			2,377
Permanent differences associated with divestitures	73			1,288			790
Changes in uncertain tax positions and audit settlements	100			(9,842)			(88,687)
Foreign valuation allowance, net of federal income tax benefits	(566)			$	43		$	(431)
Enactment of U.S. Tax Act	—			—			(16,105)
Excess tax benefit from share-based compensation	(9,093)			(13,868)			(11,159)
Other	(6,829)			(2,218)			4,479
Provision for (benefit from) income taxes	$	145,923		$	94,661		$	(5,826)
Total consolidated effective tax rate	22.0		%	20.4		%	(1.3)		%

The lower effective tax rate for the twelve months ended December 31, 2018 was primarily due to the reduction in uncertain tax positions as a result of the expiration of statutes of limitation.

Deferred taxes are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates. The tax effects of temporary differences and carryforwards that give rise to significant portions of deferred tax assets and liabilities consisted of the following:


	Years Ended December 31,
	2020		2019
	(In thousands)
Inventories and cemetery property	$	(208,707)	$	(212,498)
Deferred incremental direct selling costs	(81,301)		(76,692)
Property and equipment	(161,293)		(139,548)
Intangibles	(201,361)		(199,906)
Other	(2,424)		(1,893)
Deferred tax liabilities	(655,086)		(630,537)
Loss and tax credit carryforwards	134,912		143,391
Deferred revenue on preneed funeral and cemetery contracts	117,748		113,171
Accrued liabilities	73,743		67,489

Deferred tax assets	326,403		324,051
Less: valuation allowance	(108,090)		(114,331)
Net deferred income tax liability	$	(436,773)	$	(420,817)


	Years Ended December 31,
	2020		2019
	(In thousands)
Non-current deferred tax assets - included in Deferred charges and other assets, net	$	535	$	665
Non-current deferred tax liabilities - included in Deferred tax liability	(437,308)		(421,482)
Net deferred income tax liability	$	(436,773)	$	(420,817)

As of December 31, 2020, foreign withholding taxes have not been provided on the estimated $298.1 million of undistributed earnings and profits (E&P) of our foreign subsidiaries as we intend to permanently reinvest these foreign E&P in those businesses outside the U.S. However, if we were to repatriate such foreign E&P, the foreign withholding tax liability is estimated to be $14.3 million.


	Federal, State, and Foreign Tax
	(In thousands)
Balance at December 31, 2017	$	79,455
Additions to tax positions related to prior years	1,348
Reduction to tax positions due to expiration of statutes of limitation	(79,455)
Balance at December 31, 2018	$	1,348
Reductions to tax positions related to prior years	—
Balance at December 31, 2019	$	1,348
Reductions to tax positions related to prior years	—
Balance at December 31, 2020	$	1,348

We include potential accrued interest and penalties related to unrecognized tax benefits within our income tax provision account. We have accrued $0.7 million, $0.6 million, and $0.5 million for the payment of interest, net of tax benefits, and penalties as of December 31, 2020, 2019 and 2018, respectively. We recorded an increase of interest and penalties of $0.1 million, $0.1 million and a decrease of $10.6 million for the years ended December 31, 2020, 2019 and 2018, respectively. To the extent interest and penalties are not assessed with respect to uncertain tax positions or the uncertainty of deductions in the future, amounts accrued will be reduced and reflected as a reduction of the overall income tax provision.

We file income tax returns, including tax returns for our subsidiaries, with federal, state, local, and foreign jurisdictions. We consider the United States to be our most significant jurisdiction; however, all tax returns are subject to routine compliance review by the taxing authorities in the jurisdictions in which we file tax returns in the ordinary course of business.

The federal statutes of limitations have expired for all tax years prior to 2017, and we are not currently under audit by the IRS. Various state jurisdictions are auditing years 2013 through 2018. There are currently no federal or provincial audits in Canada; however, years subsequent to 2015 remain open and could be subject to examination. We believe that it is reasonably possible that the recorded amount of gross unrecognized tax benefits may decrease by $1.4 million within the next twelve months as a result of concluding various state tax matters.

Various subsidiaries have federal, state, and foreign loss carryforwards in the aggregate of $2.5 billion with expiration dates through 2040. Such loss carryforwards will expire as follows:


	Federal		State		Foreign		Total
	(In thousands)
2021	$	—	$	159,554	$	—	$	159,554
2022	—		77,737		—		77,737
2023	—		226,906		151		227,057
2024	—		172,593		578		173,171
Thereafter	135		1,832,849		11,702		1,844,686
Total	$	135	$	2,469,639	$	12,431	$	2,482,205

In assessing the usefulness of deferred tax assets, we consider whether it is more likely than not that some portion or all of the net deferred tax assets will not be realized. The ultimate realization of net deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. During 2020, we recorded a net $5.9 million decrease in our state valuation allowance and a net $0.3 million decrease in our foreign valuation allowance resulting primarily from increased activity in various states and Puerto Rico. The valuation allowances can be affected in future periods by changes to tax laws, changes to statutory tax rates, and changes in estimates of future taxable income.

At December 31, 2020, our loss and tax credit carryforward deferred tax assets and related valuation allowances by jurisdiction are as follows (presented net of federal benefit):


	Federal		State		Foreign		Total
			(In thousands)
Loss and tax credit carryforwards	$	28	$	128,024	$	6,860	$	134,912
Valuation allowance	$	—	$	88,056	$	20,034	$	108,090