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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Net earnings attributable to Eastman	$ 258	$ 209
Weighted average shares used for basic EPS (in shares)	136,000,000.0	139,000,000.0
Dilutive effect of stock options and other awards	500,000	1,100,000
Weighted average shares used for diluted EPS (in shares)	136,500,000	140,100,000
Earnings Per Share, Basic	$ 1.90	$ 1.50
Earnings Per Share, Diluted	$ 1.89	$ 1.49
Underlying options excluded from the computation of diluted earnings per share (in shares)	3,921,686	2,261,873
Shares repurchased (in shares)	510,301	1,582,076
Cash dividends declared (per share)	$ 0.66	$ 0.62

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Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

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