v2.4.0.8

INCOME TAXES (Tables) | 9 Months Ended
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Sep. 30, 2013
Income Tax Disclosure [Abstract] |
Summary of the income tax provision | 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 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | 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 | )%

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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://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 + 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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