INCOME TAXES

Our total income tax benefit for our (loss) income before income taxes were as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018			2019			2018
(Loss) income before income taxes and equity in losses of unconsolidated affiliates	$	(734	)	$	(3,545	)	$	(1,380	)	$	442
Total income tax benefit	(530		)	(1,875		)	(1,966		)	(1,941		)

There were cash payments of $1 thousand and cash refunds, net of payments, of $114 thousand, respectively, for income taxes for the three and nine months ended September 30, 2019. There were $0 thousand and $30 thousand in cash payments for income taxes, net of refunds, for the three and nine months ended September 30, 2018. The Company’s tax benefit decreased to $0.5 million and $2.0 million for the three and nine months ended September 30, 2019, respectively, compared to the tax benefit of $1.9 million for the three months ended September 30, 2018 and tax benefit of $1.9 million for the nine months ended September 30, 2018. The decrease in tax benefits is due to the lower financial loss. The Company recognized $0.1 million in excess tax benefits related to employee share-based compensation for the three months ended September 30, 2019 compared to $0.8 million recognized for the three months ended September 30, 2018. The Company recognized $1.5 million in excess tax benefits related to employee share-based compensation for the nine months ended September 30, 2019 compared to $2.1 million recognized for the nine months ended September 30, 2018.

As more fully described in Note 16, the Company accounted for the issuance of the 3.750% Convertible Senior Notes due 2026 (the "Notes") by separating the Notes into liability and equity components. The portion of the proceeds allocated to equity created a basis difference associated with the liability component and resulted in a temporary taxable difference for tax purposes. The Company recognized a $9.7 million net deferred tax liability for the temporary difference between the carrying value and the tax basis of the Notes, which was recorded as an adjustment to additional paid-in-capital.