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Federal and State Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of deferred tax assets and liabilities are as follows (in thousands):
| December 31,
| 2019 |  | 2018
Deferred tax assets: |  |  |
Credit loss reserves | $ | 50,611 |  |  | $ | 49,804 |
Lease liability | 46,084 |  |  | — |
Deferred compensation | 25,976 |  |  | 25,608 |
Purchased loan discount | 18,042 |  |  | 27,283 |
Unearned fees | 9,080 |  |  | 9,814 |
Share-based compensation | 7,392 |  |  | 4,434 |
Valuation adjustments | 1,545 |  |  | 9,619 |
Available for sale securities mark to market | — |  |  | 24,441 |
Other | 26,384 |  |  | 31,489 |
Total deferred tax assets | 185,114 |  |  | 182,492 |
Deferred tax liabilities: |  |  |
Mortgage servicing rights | 48,435 |  |  | 61,844 |
Right-of-use asset | 42,180 |  |  | — |
Available for sale securities mark to market | 33,140 |  |  | — |
Acquired identifiable intangible | 23,181 |  |  | 28,620 |
Depreciation | 18,909 |  |  | 15,966 |
Lease financing | 10,720 |  |  | 10,040 |
Other | 34,826 |  |  | 30,566 |
Total deferred tax liabilities | 211,391 |  |  | 147,036 |
Net deferred tax assets (liabilities) | $ | (26,277 | ) |  | $ | 35,456 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The significant components of the provision for income taxes attributable to continuing operations for BOK Financial are shown below (in thousands):
| Year Ended December 31,
| 2019 |  | 2018 |  | 2017
Current income tax expense: |  |  |  |  |
Federal | $ | 110,887 |  |  | $ | 103,748 |  |  | $ | 141,607 |
State | 15,088 |  |  | 15,253 |  |  | 14,592 |
Total current income tax expense | 125,975 |  |  | 119,001 |  |  | 156,199 |
Deferred income tax expense: |  |  |  |  |
Federal | 3,416 |  |  | (190 | ) |  | 25,525 |
State | 792 |  |  | 250 |  |  | 869 |
Total deferred income tax expense | 4,208 |  |  | 60 |  |  | 26,394 |
Total income tax expense | $ | 130,183 |  |  | $ | 119,061 |  |  | $ | 182,593 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | The reconciliations of income attributable to continuing operations at the U.S. federal statutory tax rate to income tax expense are as follows (in thousands):
| Year Ended December 31,
| 2019 |  | 2018 |  | 2017
Amount: |  |  |  |  |
Federal statutory tax | $ | 132,482 |  |  | $ | 118,752 |  |  | $ | 181,397 |
Tax exempt revenue | (12,227 | ) |  | (8,311 | ) |  | (12,402 | )
Effect of state income taxes, net of federal benefit | 12,715 |  |  | 12,430 |  |  | 10,701 |
Utilization of tax credits, net of proportional amortization of low-income housing limited partnership investments | (5,127 | ) |  | (4,559 | ) |  | (6,811 | )
Other, net | 2,340 |  |  | 749 |  |  | 9,708 |
Total income tax expense | $ | 130,183 |  |  | $ | 119,061 |  |  | $ | 182,593 |
| Year Ended December 31,
| 2019 |  | 2018 |  | 2017
Percent of pretax income: |  |  |  |  |
Federal statutory tax | 21.0 | % |  | 21.0 | % |  | 35.0 | %
Tax exempt revenue | (1.9 | ) |  | (1.5 | ) |  | (2.4 | )
Effect of state income taxes, net of federal benefit | 2.0 |  |  | 2.2 |  |  | 2.0 |
Utilization of tax credits, net of proportional amortization of low-income housing limited partnership investments | (0.8 | ) |  | (0.8 | ) |  | (1.3 | )
Other, net | 0.3 |  |  | 0.2 |  |  | 1.9 |
Total | 20.6 | % |  | 21.1 | % |  | 35.2 | %
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
| 2019 |  | 2018 |  | 2017
Balance as of January 1 | $ | 18,869 |  |  | $ | 18,110 |  |  | $ | 15,841 |
Additions for tax for current year positions | 5,649 |  |  | 2,649 |  |  | 4,645 |
Settlements during the period | — |  |  | — |  |  | — |
Lapses of applicable statute of limitations | (4,053 | ) |  | (1,890 | ) |  | (2,376 | )
Balance as of December 31 | $ | 20,465 |  |  | $ | 18,869 |  |  | $ | 18,110 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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