XML 62 R51.htm IDEA: XBRL DOCUMENT v3.25.4

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Income Tax Provisions Included in the Consolidated Statements of Income

The income tax provisions included in the consolidated statements of income are summarized as follows:

		Year Ended December 31
(In thousands)		2025				2024				2023
Current expense:
Federal		$	85,133			$	77,347			$	84,441
State and local			17,019				17,604				15,972
Total current income tax expense			102,152				94,951				100,413
Deferred expense (benefit):
Federal			11,764				334				(2,053	)
State and local			4,881				(3,702	)			(868	)
Total deferred income tax expense (benefit)			16,645				(3,368	)			(2,921	)
Total income tax expense:		$	118,797			$	91,583			$	97,492

Reconciliation of Income Tax Expense to the Amount Computed by Applying the Statutory Federal Income Tax Rate

The following is a reconciliation of income tax expense to the amount computed by applying the statutory federal income tax rate to income before income taxes:

		Year Ended December 31
(Dollars in thousands)		2025								2024								2023
		Amount				%				Amount				%				Amount				%
Tax on income before taxes at statutory federal rate		$	122,514				21.0	%		$	97,562				21.0	%		$	97,399				21.0	%
State and local income taxes net of federal tax benefits(1)			17,137				2.9				13,591				2.9				11,847				2.6
Domestic Federal
Tax Credits
Low income housing			(19,030	)			(3.3	)			(15,814	)			(3.4	)			(13,557	)			(2.9	)
Other			(1,303	)			(0.2	)			(706	)			(0.1	)			(1,639	)			(0.4	)
Nontaxable and nondeductible items			(2,301	)			(0.4	)			(2,439	)			(0.5	)			(2,974	)			(0.6	)
Other			1,780				0.4				(611	)			(0.2	)			6,416				1.3
Total income tax expense		$	118,797				20.4	%		$	91,583				19.7	%		$	97,492				21.0	%

(1) State taxes in West Virginia and Maryland made up the majority (greater than 50 percent) of the tax effect in this category.

Components of United's Deferred Tax Assets and Liabilities

Significant components of United’s deferred tax assets and liabilities (included in other assets in the Consolidated Balance Sheets) at December 31, 2025 and 2024 are as follows:

(In thousands)		2025				2024
Deferred tax assets:
Allowance for credit losses		$	79,490			$	73,315
Accrued benefits payable			16,514				20,256
Other accrued liabilities			603				1,857
Unrealized loss on securities available for sale			49,091				77,189
Other real estate owned			122				127
Lease liabilities under operating leases			22,799				20,738

(In thousands)		2025				2024
Net operating loss carryforwards			2,724				0
Purchase accounting intangibles			1,159				0
Income tax credit carryforward			1,406				4,415
Deferred mortgage points			1,465				425
Total deferred tax assets			175,373				198,322
Deferred tax liabilities:
Premises and equipment			8,937				8,307
Right-of-use assets under operating leases			21,345				19,536
Pension plan accruals			13,050				10,743
Derivatives			7,367				10,487
Purchase accounting intangibles			0				6,626
Other			1,584				1,063
Total deferred tax liabilities			52,283				56,762
Net deferred tax assets		$	123,090			$	141,560

Reconciliation of the Total Amounts of Unrecognized Tax Benefits

Below is a reconciliation of the total amounts of unrecognized tax benefits:

		December 31
(In thousands)		2025				2024
Unrecognized tax benefits at beginning of year		$	2,144			$	2,599
Increase in unrecognized tax benefits as a result of tax positions taken during the current period			956				323
Decreases in the unrecognized tax benefits as a result of a lapse of the applicable statute of limitations			(2,144	)			(778	)
Unrecognized tax benefits at end of year		$	956			$	2,144

Disaggregation Of Income Taxes Paid Net Of Refunds [Table Text Block]

The following presents a disaggregation of income taxes paid, net of refunds:

		Year Ended December 31
(Dollars in thousands)		2025				2024				2023
Federal		$	89,800			$	70,407			$	89,500
State and local			24,663	(1)			15,814	(2)			15,960	(3)
Total income taxes paid, net of refunds (4)		$	114,463			$	86,221			$	105,460

(1) For the year ended December 31, 2025, income taxes paid to West Virginia of $9,000 and Maryland of $5,950 exceeded 5% of total income taxes paid.

(2) For the year ended December 31, 2024, income taxes paid to Maryland of $6,150 exceeded 5% of total income taxes paid.

(3) For the year ended December 31, 2023, income taxes paid to West Virginia of $6,851 exceeded 5% of total income taxes paid.

(4) Income taxes paid, net of refunds includes amounts paid to third parties for purchases of transferable tax credits of $11,680 in 2025 and $1,636 in 2024.

X

- Definition

Schedule of disaggregation of income taxes paid net of refunds.

+ References

No definition available.

+ Details

Name:	ubsi_ScheduleOfDisaggregationOfIncomeTaxesPaidNetOfRefundsTableTextBlock
Namespace Prefix:	ubsi_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in unrecognized tax benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 217
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-217

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-15A

+ Details

Name:	us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration