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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended 6 Months Ended
Jun. 30, 2020
Jun. 30, 2019
Jun. 30, 2020
Jun. 30, 2019
Earnings Per Share [Abstract]        
Net earnings attributable to Eastman $ 27 $ 258 $ 285 $ 467
Weighted average shares used for basic EPS (in shares) 135,300,000 137,800,000 135,600,000 138,400,000
Dilutive effect of stock options and other awards 800,000 1,300,000 800,000 1,300,000
Weighted average shares used for diluted EPS (in shares) 136,100,000 139,100,000 136,400,000 139,700,000
Earnings Per Share, Basic $ 0.20 $ 1.87 $ 2.10 $ 3.37
Earnings Per Share, Diluted $ 0.20 $ 1.85 $ 2.09 $ 3.34
Underlying options excluded from the computation of diluted earnings per share (in shares) 3,735,978 2,242,478 3,920,216 2,242,478
Shares repurchased (in shares) 623,751 1,667,710 1,134,052 3,249,786
Cash dividends declared (per share) $ 0.66 $ 0.62 $ 1.32 $ 1.24