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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax (benefit) expense provided on earnings consisted of:

			For the Years Ended December 31,
			2020						2019						2018
Current:
U.S. Federal			$	(55,799)					$	(51,243)					$	(130,003)
U.S. State			12						(113)						—
			(55,787)						(51,356)						(130,003)
Deferred:
U.S. Federal			(83,080)						47,717						319,813
U.S. State			(35,220)						31,375						25,747
			(118,300)						79,092						345,560
Total Income Tax (Benefit) Expense			$	(174,087)					$	27,736					$	215,557

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred taxes are as follows:

			December 31,
			2020						2019
Deferred Tax Assets:
Net Operating Loss- Federal			$	215,936					$	202,913
Net Operating Loss - State			129,641						130,430
Foreign Tax Credit			43,194						43,194
Operating Lease Right-of-Use Assets			28,085						47,849
Gas Well Closing			24,251						17,888
Salary Retirement			11,478						9,236
Equity Compensation			6,639						9,308
Alternative Minimum Tax			—						51,241
Interest Limitation			—						25,734
Other			9,416						10,030
Total Deferred Tax Assets			468,640						547,823
Valuation Allowance			(123,098)						(125,054)
Net Deferred Tax Assets			345,542						422,769
Deferred Tax Liabilities:
Property, Plant and Equipment			(649,917)						(593,401)
Investment in Partnership			(85,882)						(145,424)
Gas Derivatives			(26,882)						(105,721)
Operating Lease Liabilities			(28,287)						(46,640)
Discount on Convertible Notes			(18,097)						—
Advance Gas Royalties			(2,519)						(3,337)
Other			(211)						(4,354)
Total Deferred Tax Liabilities			(811,795)						(898,877)
Net Deferred Tax Liability			$	(466,253)					$	(476,108)

Schedule of Effective Income Tax Rate Reconciliation

The following is a reconciliation, stated as a percentage of pretax income, of the United States statutory federal income tax rate to CNX's effective tax rate:

			For the Years Ended December 31,
			2020												2019												2018
			Amount						Percent						Amount						Percent						Amount						Percent
Statutory U.S. Federal Income Tax Rate			$	(126,595)					21.0		%				$	12,534					21.0		%				$	230,721					21.0		%
Net Effect of State Income Taxes			(32,336)						5.5						1,333						2.2						60,814						5.6
Non-Controlling Interest			(11,556)						1.9						(23,662)						(39.6)						(18,181)						(1.7)
Uncertain Tax Positions			375						(0.1)						—						—						(4,265)						(0.4)
Accrual to Tax Return Reconciliation			13						—						603						1.0						3,028						0.3
Effect of Equity Compensation			4,311						(0.7)						8,771						14.7						—						—
Effect of Change in State Valuation Allowance			(2,004)						0.3						33,238						55.6						(22,684)						(2.1)
Effect of Change in Federal Valuation Allowance			48						—						(2,640)						(4.4)						(18,110)						(1.7)
Other Deferred Adjustments			1,166						(0.2)						(1,691)						(2.8)						5,957						0.6
Effect of Federal and State Rate Reductions			(1,450)						0.2						(3,842)						(6.4)						(27,429)						(2.5)
Effect of Federal Tax Credits			(6,284)						1.0						2,881						4.8						1,208						0.1
Other			225						—						211						0.4						4,498						0.4
Income Tax (Benefit) Expense / Effective Rate			$	(174,087)					28.9		%				$	27,736					46.5		%				$	215,557					19.6		%

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending gross amounts of unrecognized tax benefits is as follows:

			For the Years Ended
			December 31,
			2020						2019
Balance at Beginning of Period			$	31,516					$	31,516
Increase in Unrecognized Tax Benefits Resulting from Tax Positions Taken During Prior Periods			1,726						—
Reduction in Unrecognized Tax Benefits Because of the Lapse of the Applicable Statute of Limitations			(1,351)						—
Balance at End of Period			$	31,891					$	31,516

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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.

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