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EARNINGS AND DIVIDENDS PER SHARE (Tables)
9 Months Ended
Sep. 30, 2020
Earnings Per Share [Abstract]  
Earnings per share, basic and diluted
The following table sets forth the computation of basic and diluted earnings per share ("EPS") which are calculated using the treasury stock method:
 Third QuarterFirst Nine Months
(In millions, except per share amounts)2020201920202019
Numerator
Earnings attributable to Eastman, net of tax $161 $266 $446 $733 
Denominator
Weighted average shares used for basic EPS135.3136.8135.5137.9
Dilutive effect of stock options and other awards 1.01.00.91.0
Weighted average shares used for diluted EPS136.3137.8136.4138.9
(Calculated using whole dollars and shares)
EPS
Basic$1.19 $1.95 $3.29 $5.31 
Diluted$1.18 $1.93 $3.27 $5.27