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Income Taxes - Summary of Income from Continuing Operations Before Income Taxes and Reconciliation of Provision for Income Taxes (Details) - USD ($) $ in Millions | 12 Months Ended
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Sep. 30, 2019 | Sep. 30, 2018 | Sep. 30, 2017
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation [Abstract] |  |  |  |
United States |  | $ (76) | $ (214) | $ (433)
Foreign |  | 146 | 225 | 237
Income (loss) from continuing operations before income taxes |  | 70 | 11 | (196)
Income taxes computed at U.S. statutory rate | [1] | 15 | 3 | (69)
Tax reform | [2] | 29 | 44 | 0
Uncertain tax positions |  | 10 | (13) | 12
Foreign dividends, deemed inclusions and other restructuring | [3] | 11 | 48 | 125
Foreign tax credits |  | (17) | (54) | (29)
Valuation allowance changes | [4] | 14 | (2) | (3)
Research and development credits |  | (6) | (5) | (6)
State taxes | [5] | (5) | (3) | (16)
International rate differential |  | (30) | (50) | (57)
Other items | [6] | 25 | 24 | 27
Income tax expense (benefit) |  | $ 46 | $ (8) | $ (16)
[1] | The domestic tax rates are 35% for 2017 and 24.5% for 2018. For 2019 and forward, the domestic tax rate is expected to be 21%.
[2] | 2019 includes an expense of $29 million related to a return to provision adjustment for transition tax. 2018 includes expense of $187 million related to the one-time transition tax, a benefit of $139 million related to the deferred rate change and a benefit of $4 million related to tax reform in a foreign jurisdiction. Foreign tax credits of $46 million related to the transition tax were included within the foreign tax credits caption. Other items related to the transition tax or other U.S. tax reform offset to immaterial amounts within the state taxes, uncertain tax positions and other captions and net to zero in the aggregate. In summary, total U.S. tax reform expense was $2 million related to transition tax expense of $187 million, a deferred rate change benefit of $139 million and a foreign tax credit benefit of $46 million. Ashland completed its calculation of the total post-1986 E&P for these foreign subsidiaries and recorded an additional unfavorable $29 million adjustment in 2019.
[3] | 2018 includes a gain recognition of $6 million, deemed inclusions of $13 million and tax restructuring costs of $23 million.
[4] | 2019 includes $5 million related to state tax NOL’s and $9 million related to a foreign jurisdiction. 2018 includes a $5 million benefit for the release of a foreign tax credit valuation allowance; 2017 includes $25 million of benefit for the release of a foreign tax credit valuation allowance and $22 million of expense for state, foreign and domestic federal deferred tax asset valuation allowances net of a NOL write-off offset.
[5] | 2018 includes a $27 million tax benefit for a valuation reserve release against state net operating losses and $26 million of tax expense for state tax rate changes; 2017 includes $6 million of benefit for state tax rate changes primarily related to the final distribution of Valvoline.
[6] | 2019 includes $19 million primarily related to GILTI permanent adjustments. 2018 includes $22 million related to foreign withholding taxes; 2017 includes $7 million of expense related to foreign withholding taxes, $5 million of expense for the write-off of a prepaid asset related to an intercompany transaction with a Valvoline legal entity, $4 million of expense for non-deductible transaction costs primarily related to the Valvoline spin-off and $6 million of benefit for certain other domestic permanent items.

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