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Income Taxes | 9 Months Ended
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Sep. 30, 2025
Income Tax Disclosure [Abstract] |
Income Taxes | Income Taxes The statute of limitations related to Kemper and its eligible subsidiaries’ consolidated Federal income tax returns is closed for all tax years up to and including 2011 as well as 2018 and 2019. As a result of the Company filing amended federal income tax returns, tax years 2012 and 2013 are under limited examination with respect to carryback adjustments associated with the amended returns. Tax years 2020 and 2022 are currently under examination and will remain open until the examination is complete. The statute of limitations related to tax years 2014, 2015, 2016, and 2017 has been extended to December 31, 2026. Tax years 2021, 2022, and 2023 are subject to a statute of three years from the extended due dates of October 15, 2022, 2023, and 2024, respectively. The expiration of the statute of limitations related to the various state income tax returns that Kemper and its subsidiaries file varies by state. In July 2025, the One Big Beautiful Bill Act (“OBBBA”) was signed, enacting significant changes to federal tax law. The OBBBA includes, among other provisions, extension and modification of various provisions from the 2017 Tax Cuts and Jobs Act, immediate expensing of domestic research and experimental costs, accelerated depreciation, compensation-related items, and the repeal of certain clean energy tax credits. The Company has evaluated the impacts of the OBBBA, which were not material to the consolidated financial statements, and will continue to monitor developments as further information becomes available. The interim period tax expense or benefit is the difference between the year-to-date income tax provision and the amounts reported for the previous interim periods of the fiscal year. For the three months ended September 30, 2025, the income tax benefit attributable to Kemper Corporation was $7.9 million, or 27.3% of income before income taxes, compared to an income tax expense of $18.9 million, or 20.4% of income before income taxes for the three months ended September 30, 2024. For the nine months ended September 30, 2025, the income tax expense attributable to Kemper Corporation was $34.0 million, or 18.3% of income before income taxes, compared to an income tax expense of $53.4 million, or 19.5% of income before income taxes for the nine months ended September 30, 2024. There were no Unrecognized Tax Benefits at September 30, 2025, or December 31, 2024. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in Income Tax (Benefit) Expense. There were no liabilities for accrued interest and penalties for the nine months ended September 30, 2025 and 2024. For the nine months ended September 30, 2025, federal income taxes paid, net of income tax refunds received, were $20.5 million. For the nine months ended September 30, 2024, federal income taxes paid, net of income tax refunds received, were $9.9 million. For the nine months ended September 30, 2025 and 2024, state income taxes paid, net of refunds received, were $1.7 million and $0.6 million, respectively. No foreign income taxes were paid or refunded for the nine months ended September 30, 2025 and 2024.

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