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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of income tax (benefit) expense | Income tax (benefit) expense is comprised of the following:
| Year Ended December 31,
(in millions) | 2021 |  | 2020 |  | 2019
Current: |  |  |  |  |
Federal | $ | 84 |  |  | $ | (63) |  |  | $ | 96 |
State | 7 |  |  | (5) |  |  | 5 |
Total current | 91 |  |  | (68) |  |  | 101 |
Deferred: |  |  |  |  |
Federal | (76) |  |  | (1) |  |  | 3 |
State | (23) |  |  | (26) |  |  | 25 |
Total deferred | (99) |  |  | (27) |  |  | 28 |
Total income tax (benefit) expense | $ | (8) |  |  | $ | (95) |  |  | $ | 129 |
Schedule of reconciliation of total income tax (benefit) expense to income tax (benefit) expense computed by applying the statutory federal income tax rate to pre-tax (loss) income | The following is a reconciliation of total income tax (benefit) expense to income tax (benefit) expense computed by applying the statutory federal income tax rate to pretax income (loss):
| Year Ended December 31,
(in millions) | 2021 |  | 2020 |  | 2019
Tax computed at federal statutory rate | $ | 14 |  |  | $ | (87) |  |  | $ | 103 |
State income taxes, net of federal tax benefit | 3 |  |  | (18) |  |  | 29 |
Changes in enacted state tax rates, net of federal tax benefit | (10) |  |  | — |  |  | — |
State tax incentives, net of federal tax expense | (6) |  |  | (7) |  |  | (4) |
Noncontrolling interest | (10) |  |  | 13 |  |  | 4 |
Goodwill impairment | — |  |  | 3 |  |  | — |
Other, net | 1 |  |  | 1 |  |  | (3) |
Total income tax (benefit) expense | $ | (8) |  |  | $ | (95) |  |  | $ | 129 |
Schedule of income tax effect of temporary differences that give rise to significant portions of the deferred income tax assets and deferred income tax liabilities | The income tax effect of temporary differences that give rise to the Deferred income tax assets and Deferred income tax liabilities at December 31, 2021 and 2020 are as follows:
| December 31,
(in millions) | 2021 |  | 2020
Deferred income tax assets: |  |  |
Personnel accruals | $ | 6 |  |  | $ | 2 |
State tax credit carryforward, net | 17 |  |  | 20 |
Net operating loss carryforward | 2 |  |  | 9 |
Total gross deferred income tax assets | 25 |  |  | 31 |
Deferred income tax liabilities: |  |  |
Unrealized gain | — |  |  | (9) |
Investment in CVR Partners | (70) |  |  | (67) |
Investment in CVR Refining | (222) |  |  | (320) |
Other | (1) |  |  | (3) |
Total gross deferred income tax liabilities | (293) |  |  | (399) |
Net deferred income tax liabilities | $ | (268) |  |  | $ | (368) |
Schedule of reconciliation of the unrecognized tax benefits | A reconciliation of unrecognized tax benefits is as follows:
| Year Ended December 31,
(in millions) | 2021 |  | 2020 |  | 2019
Balance, beginning of year | $ | 17 |  |  | $ | 22 |  |  | $ | 23 |
Decrease based on prior year tax position | — |  |  | (2) |  |  | — |
Increase in current year tax positions | — |  |  | — |  |  | 2 |
Reductions related to expirations from statute of limitations | — |  |  | (3) |  |  | (3) |
Balance, end of year | $ | 17 |  |  | $ | 17 |  |  | $ | 22 |

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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=121826272&loc=d3e32639-109319 + Details
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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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