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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

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,
			2021						2020						2019
Current:
U.S. Federal			$	—					$	(55,799)					$	(51,243)
U.S. State			17						12						(113)
			17						(55,787)						(51,356)
Deferred:
U.S. Federal			(157,626)						(83,080)						47,717
U.S. State			19,739						(35,220)						31,375
			(137,887)						(118,300)						79,092
Total Income Tax (Benefit) Expense			$	(137,870)					$	(174,087)					$	27,736

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred taxes are as follows:

			December 31,
			2021						2020
Deferred Tax Assets:
Gas Derivatives			$	262,658					$	—
Net Operating Loss- Federal			209,731						215,936
Net Operating Loss - State			128,592						129,641
Foreign Tax Credit			39,404						43,194
Federal Tax Credits			33,034						—
Gas Well Closing			25,682						24,251
Operating Lease Liabilities			14,322						28,085
Salary Retirement			11,504						11,478
Equity Compensation			5,838						6,639
Other			8,613						9,416
Total Deferred Tax Assets			739,378						468,640
Valuation Allowance			(151,798)						(123,098)
Net Deferred Tax Assets			587,580						345,542
Deferred Tax Liabilities:
Property, Plant and Equipment			(749,811)						(649,917)
Investment in Partnership			(133,287)						(85,882)
Discount on Convertible Notes			(15,864)						(18,097)
Operating Lease Right-of-Use Assets			(14,985)						(28,287)
Advance Gas Royalties			(1,842)						(2,519)
Gas Derivatives			—						(26,882)
Other			(392)						(211)
Total Deferred Tax Liabilities			(916,181)						(811,795)
Net Deferred Tax Liability			$	(328,601)					$	(466,253)

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,
			2021												2020												2019
			Amount						Percent						Amount						Percent						Amount						Percent
Statutory U.S. Federal Income Tax Rate			$	(133,668)					21.0		%				$	(126,595)					21.0		%				$	12,534					21.0		%
Net Effect of State Income Taxes			(36,300)						5.7						(32,336)						5.5						1,333						2.2
Non-Controlling Interest			—						—						(11,556)						1.9						(23,662)						(39.6)
Uncertain Tax Positions			35,914						(5.6)						375						(0.1)						—						—
Accrual to Tax Return Reconciliation			(3)						—						13						—						603						1.0
Effect of Equity Compensation			2,465						(0.4)						4,311						(0.7)						8,771						14.7
Effect of Change in State Valuation Allowance			33,100						(5.2)						(2,004)						0.3						33,238						55.6
Effect of Change in Federal Valuation Allowance			(4,400)						0.7						48						—						(2,640)						(4.4)
Other Deferred Adjustments			(4,401)						0.7						1,166						(0.2)						(1,691)						(2.8)
Effect of State Apportionment Changes			22,458						(3.5)						(1,450)						0.2						(3,842)						(6.4)
Effect of Federal Tax Credits			(53,269)						8.3						(6,284)						1.0						2,881						4.8
Other			234						—						225						—						211						0.4
Income Tax (Benefit) Expense / Effective Rate			$	(137,870)					21.7		%				$	(174,087)					28.9		%				$	27,736					46.5		%

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,
			2021						2020
Balance at Beginning of Period			$	31,891					$	31,516
Increase in Unrecognized Tax Benefits Resulting from Tax Positions Taken During Prior Periods			38,735						1,726
Reduction in Unrecognized Tax Benefits Because of the Lapse of the Applicable Statute of Limitations			(2,821)						(1,351)
Balance at End of Period			$	67,805					$	31,891

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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.

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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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