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Income Taxes
 9 Months Ended
Sep. 30, 2021
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
The Company files U.S. federal income tax returns and various state income tax returns. The Company is not subject to any state or federal income tax audits as of September 30, 2021. The Company's returns are generally open to examination from 2017 forward and the net operating losses acquired in the acquisition of nTelos are open to examination from 2002 forward.

The effective tax rates for the three months ended September 30, 2021 and 2020, differ from the statutory U.S. federal income tax rate of 21% primarily due to the state income taxes, excess tax benefits and other discrete items.
 Three Months Ended
September 30,		Nine Months Ended
September 30,
(in thousands)2021202020212020
Expected tax expense (benefit) at federal statutory$275 $326 $1,958 $72 
State income taxes, net of federal tax effect82 70 551 15 
Revaluation of deferred tax liabilities(7,675)— (6,629)— 
Stranded tax effects reclassified from other comprehensive income1,620 — 1,620 — 
Excess tax benefit from share based compensation and other expense, net276 (255)185 (771)
Income tax (benefit) expense $(5,422)$141 $(2,315)$(684)

The Company's cash payments for income taxes were approximately $24.9 million and $5.4 million for the nine months ended September 30, 2021 and 2020.

The disposition of Wireless assets and operations, (see Note 2 – Discontinued Operations), triggered a reduction in the Company’s future estimated tax rate as apportionable income and expenses for higher tax rate jurisdictions was reduced, resulting in a revaluation of deferred tax liabilities with a $7.7 million benefit recognized during the three months ended September 30, 2021.
The disposition of Wireless assets and operations triggered the recognition of an estimated current tax liability of $428 million scheduled to be paid during the remainder of 2021. The tax liability is subject to change pending the final purchase price allocation