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Income Taxes | 12 Months Ended
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Dec. 31, 2015
Income Tax Disclosure [Abstract] |
Income Taxes | Income Taxes We were included in the consolidated federal income tax returns and the combined state income tax returns of QCII until CenturyLink's April 1, 2011 acquisition of QCII and the consolidated federal income tax returns and certain combined state income tax returns of CenturyLink subsequent to the acquisition. Both CenturyLink and QCII treat our consolidated results as if we were a separate taxpayer. The policy requires us to settle our tax liabilities through a change in our general intercompany obligation based upon our separate return taxable income, which is reflected in advances to affiliates on our consolidated balance sheets and the changes in advances to affiliates are reflected as investing activities on our consolidated statements of cash flows. Because we are included in the consolidated federal income tax returns and the combined state income tax returns of CenturyLink (and previously with QCII), any tax audits involving CenturyLink or QCII will also involve us. The IRS previously examined all of QCII's federal income tax returns prior to 2008 because they were included in its coordinated industry case program and now examines all of QCII's federal income tax returns as included in the consolidated federal return of the ultimate parent company, CenturyLink. In 2013, CenturyLink filed an amended 2009 consolidated federal income tax return primarily to report the carryforward impact of prior year settlements. The refund for the 2009 amended return filed in 2013 was received in 2014. In 2014, CenturyLink filed an amended consolidated federal income tax return for 2010. The refund claim filed for 2010 was accepted by the IRS, and the refund was received in 2015. The 2010 amended return released certain general business credits that were required to be carried back to 2009. As a result, a subsequent 2009 federal amended return was filed in 2014 to reflect the carrybacks from 2010. The 2009 refund claim filed in 2014 was accepted by the IRS and the refund was received in 2015. Beginning with the 2012 tax year, CenturyLink's federal consolidated returns are subject to annual examination by the IRS. Our open income tax years by major jurisdiction are as follows at December 31, 2015:
Jurisdiction |  | Open Tax Years
Federal |  | 2012—current
State |  |
Arizona |  | 2010—current
Florida |  | 2010—current
Other states |  | 2011—current
Since the period for assessing additional liability typically begins upon the filing of a return, it is possible that certain jurisdictions could assess tax for years prior to the open tax years disclosed above. Additionally, it is possible that certain jurisdictions in which we do not believe we have an income tax filing responsibility, and accordingly did not file a return, may attempt to assess a liability, or other jurisdictions to which we pay taxes may attempt to assert that we owe additional taxes. As of December 31, 2015, 2014, and 2013, we had no liability for interest related to uncertain tax positions. We did not record a liability for interest related to uncertain tax positions for the year ended December 31, 2015. We made no accrual for penalties related to income tax positions. Income Tax Expense The components of the income tax expense from continuing operations are as follows:
| Years Ended December 31,
| 2015 |  | 2014 |  | 2013
| (Dollars in millions)
Income tax expense: |  |  |  |  |
Current tax provision: |  |  |  |  |
Federal and foreign | $ | 734 |  |  | 738 |  |  | 653 |
State and local | 114 |  |  | 129 |  |  | 101 |
Total current tax provision | 848 |  |  | 867 |  |  | 754 |
Deferred tax expense: |  |  |  |  |
Federal and foreign | (170 | ) |  | (209 | ) |  | (125 | )
State and local | (19 | ) |  | (19 | ) |  | (27 | )
Total deferred tax expense | (189 | ) |  | (228 | ) |  | (152 | )
Income tax expense | $ | 659 |  |  | 639 |  |  | 602 |
The effective income tax rate for continuing operations differs from the statutory tax rate as follows:
| Years Ended December 31,
| 2015 |  | 2014 |  | 2013
| (in percent)
Effective income tax rate: |  |  |  |  |
Federal statutory income tax rate | 35.0 | % |  | 35.0 | % |  | 35.0 | %
State income taxes-net of federal effect | 3.6 | % |  | 4.0 | % |  | 3.1 | %
Other | (0.6 | )% |  | 0.7 | % |  | 0.3 | %
Effective income tax rate | 38.0 | % |  | 39.7 | % |  | 38.4 | %
Deferred Tax Assets and Liabilities The components of the deferred tax assets and liabilities are as follows:
| As of December 31,
| 2015 |  | 2014
| (Dollars in millions)
Deferred tax assets and liabilities: |  |  |
Deferred tax liabilities: |  |  |
Property, plant and equipment | $ | (1,431 | ) |  | (1,380 | )
Intangibles assets | (1,153 | ) |  | (1,449 | )
Receivable from an affiliate due to pension plan participation | (460 | ) |  | (500 | )
Other | (59 | ) |  | (52 | )
Total deferred tax liabilities | (3,103 | ) |  | (3,381 | )
Deferred tax assets: |  |  |
Payable to affiliate due to post-retirement benefit plan participation | 921 |  |  | 998 |
Debt premiums | 21 |  |  | 36 |
Other | 277 |  |  | 274 |
Total deferred tax assets | 1,219 |  |  | 1,308 |
Valuation allowance on deferred tax assets | (12 | ) |  | (12 | )
Net deferred tax assets | 1,207 |  |  | 1,296 |
Net deferred tax liabilities | $ | (1,896 | ) |  | (2,085 | )
At December 31, 2015, we have established a valuation allowance of $12 million as it is not more likely than not that this amount of deferred tax assets will be realized. Other Income Tax Information We paid $848 million, $861 million and $750 million to QSC related to income taxes in the years ended December 31, 2015, 2014 and 2013, respectively.

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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 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: 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 3: 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 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 + Details
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