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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Components of Income Tax (Provision) Benefit | The components of the income tax (provision) benefit for the years ended December 31, 2020, 2019 and 2018 is comprised of the following:
| Year Ended December 31,
| 2020 |  | 2019 |  | 2018
Current: |  |  |  |  |
Federal | $ | (3,659) |  |  | $ | (169) |  |  | $ | 22 |
State | (1,718) |  |  | (839) |  |  | (310) |
Deferred: |  |  |  |  |
Federal | 2,969 |  |  | (2,334) |  |  | 400 |
State | — |  |  | (64) |  |  | (20) |
Total Income Tax (Provision) Benefit | $ | (2,408) |  |  | $ | (3,406) |  |  | $ | 92 |
Federal Income Tax Treatment of Common Dividends | For the years ended December 31, 2020, 2019 and 2018, the dividends paid to the Company's common shareholders per common share for income tax purposes were characterized as follows:
| 2020 |  | As a Percentage of Distributions |  | 2019 |  | As a Percentage of Distributions |  | 2018 |  | As a Percentage of Distributions
Ordinary Income (A) | $ | 0.5800 |  |  | 58.00 | % |  | $ | 0.7650 |  |  | 83.15 | % |  | $ | 0.6858 |  |  | 78.83 | %
Unrecaptured Section 1250 Capital Gain | 0.2576 |  |  | 25.76 | % |  | 0.1074 |  |  | 11.68 | % |  | 0.1497 |  |  | 17.21 | %
Other Capital Gain | 0.1624 |  |  | 16.24 | % |  | 0.0460 |  |  | 5.00 | % |  | 0.0330 |  |  | 3.79 | %
Qualified Dividend | — |  |  | 0.00 | % |  | 0.0016 |  |  | 0.17 | % |  | 0.0015 |  |  | 0.17 | %
| $ | 1.0000 |  |  | 100.00 | % |  | $ | 0.9200 |  |  | 100.00 | % |  | $ | 0.8700 |  |  | 100.00 | %

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- Definition For income tax purposes, distributions paid to common shareholders are classified as ordinary income, capital gain, return of capital or qualified dividends. + References No definition available. + Details
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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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