Income Taxes	3 Months Ended
Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Note 5 Income Taxes In December 2017, the Tax Act was signed into law. Following the guidance of the FASB’s Accounting Standards Update 2018-05, Income Taxes: Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118, tax expense for the year ended December 31, 2017, included a provisional estimate for the impact of the Tax Act on TDS’ 2017 depreciation deduction. Tax expense for the three months ended March 31, 2018, includes an income tax benefit of $3 million related to adjusting this provisional estimate. TDS has not completed a full analysis of contracts and agreements related to fixed assets placed in service during 2017. TDS expects any final adjustments to the provisional amounts to be recorded by the third quarter of 2018, which could be material to TDS’ financial statements.

Income Taxes

3 Months Ended

Mar. 31, 2018

Note 5 Income Taxes

In December 2017, the Tax Act was signed into law. Following the guidance of the FASB’s Accounting Standards Update 2018-05, Income Taxes: Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118, tax expense for the year ended December 31, 2017, included a provisional estimate for the impact of the Tax Act on TDS’ 2017 depreciation deduction. Tax expense for the three months ended March 31, 2018, includes an income tax benefit of $3 million related to adjusting this provisional estimate. TDS has not completed a full analysis of contracts and agreements related to fixed assets placed in service during 2017. TDS expects any final adjustments to the provisional amounts to be recorded by the third quarter of 2018, which could be material to TDS’ financial statements.