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EARNINGS AND DIVIDENDS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Millions
 3 Months Ended 9 Months Ended
Dec. 31, 2022
Sep. 30, 2022
Sep. 30, 2021
Sep. 30, 2022
Sep. 30, 2021
Dec. 01, 2021
Earnings Per Share [Abstract]            
Net earnings attributable to Eastman   $ 301 $ 351 $ 792 $ 479  
Weighted average shares used for basic EPS (in shares)   121,000,000.0 135,300,000 124,900,000 135,800,000  
Dilutive effect of stock options and other awards   1,300,000 1,700,000 1,500,000 1,800,000  
Weighted average shares used for diluted EPS (in shares)   122,300,000 137,000,000.0 126,400,000 137,600,000  
Earnings Per Share, Basic   $ 2.48 $ 2.60 $ 6.34 $ 3.53  
Earnings Per Share, Diluted   $ 2.46 $ 2.57 $ 6.26 $ 3.49  
Underlying options excluded from the computation of diluted earnings per share (in shares)   1,342,328 327,782 1,342,328 150,781  
Shares repurchased (in shares)   2,839,875 1,354,737 9,505,944 2,543,112  
Cash dividends declared (per share)   $ 0.76 $ 0.69 $ 2.28 $ 2.07  
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]            
Underlying options excluded from the computation of diluted earnings per share (in shares)   1,342,328 327,782 1,342,328 150,781  
Shares repurchased (in shares)   2,839,875 1,354,737 9,505,944 2,543,112  
ASR Date Q2 2022            
Earnings Per Share [Abstract]            
Stock Repurchase Program, Authorized Amount   $ 500   $ 500    
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]            
Stock Repurchase Program, Authorized Amount   500   $ 500    
Payments for Repurchase of Equity   $ 500        
ASR Date Q2 2022 | Subsequent Event [Member]            
Earnings Per Share [Abstract]            
Shares repurchased (in shares) 1,212,732          
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]            
Shares repurchased (in shares) 1,212,732          
2021 Repurchase Program            
Earnings Per Share [Abstract]            
Stock Repurchase Program, Authorized Amount           $ 2,500
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]            
Stock Repurchase Program, Authorized Amount           $ 2,500