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INCOME TAXES | 9 Months Ended
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Sep. 30, 2013
Income Tax Disclosure [Abstract] |
INCOME TAXES | INCOME TAXES PBF Energy For periods following PBF Energy’s IPO, PBF Energy is required to file federal and applicable state corporate income tax returns and recognizes income taxes on its pre-tax income, which to-date has consisted solely of its share (approximately 24.4% prior to the Secondary Offering and approximately 40.9% subsequent to the Secondary Offering) of PBF LLC’s pre-tax income. PBF LLC is organized as a limited liability company which is treated as a "flow-through" entity for income tax purposes and therefore is not subject to income taxes. As a result, the PBF Energy condensed consolidated financial statements do not reflect a benefit or provision for income taxes for PBF LLC for periods prior to the IPO or any benefit or provision for income taxes on the pre-tax income or loss attributable to the noncontrolling interest in PBF LLC. The income tax provision in the PBF Energy condensed consolidated financial statements of operations consists of the following:
|  | Three Months Ended September 30, 2013 |  | Nine Months Ended September 30, 2013
Current tax benefit |  | $ | (1,744 | ) |  | $ | — |
Deferred tax benefit |  | (17,567 | ) |  | (898 | )
Total tax benefit |  | $ | (19,311 | ) |  | $ | (898 | )
The difference between the Company’s income tax benefit and the income tax provision computed by applying the United States statutory rate and the difference between the Company’s effective income tax rate and the United States statutory rate are reconciled below:
|  | Three Months Ended September 30, 2013 |  | Nine Months Ended September 30, 2013
Provision at Federal statutory rate |  | $ | (13,693 | ) |  | 35.0 | % |  | $ | 2,620 |  |  | 35.0 | %
Increase (decrease) attributable to flow-through of certain tax adjustments: |  |  |  |  |  |  |  |  |
State income taxes (net federal income tax) |  | (1,917 | ) |  | 4.9 | % |  | 367 |  |  | 4.9 | %
Non deductible/nontaxable items |  | 2,377 |  |  | (6.1 | )% |  | 2,438 |  |  | 32.6 | %
Adjustment to deferred tax assets and liabilities for change in tax rates due to business mix |  | (4,983 | ) |  | 12.7 | % |  | (4,983 | ) |  | (66.6 | )%
Other |  | (1,095 | ) |  | 2.8 | % |  | (1,340 | ) |  | (17.9 | )%
Total |  | $ | (19,311 | ) |  | 49.3 | % |  | $ | (898 | ) |  | (12.0 | )%
PBF Energy has determined there are no material uncertain tax positions as of September 30, 2013. PBF Holding PBF Holding is a limited liability company treated as a "flow-through" entity for income tax purposes. Accordingly there is no benefit or provision for federal or state income tax in the accompanying PBF Holding financial statements.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 136, 172 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 43, 44, 45, 46, 47, 48, 49 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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