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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2018
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit) Income tax expense (benefit) provided on earnings from continuing operations consisted of:
 
For the Years Ended December 31,
 
2018
 
2017
 
2016
Current:
 
 
 
 
 
U.S. Federal
$
(130,003
)
 
$
(31,791
)
 
$
(101,596
)
U.S. State
—

 
(1,838
)
 
(8,699
)
 
(130,003
)
 
(33,629
)
 
(110,295
)
Deferred:
 
 
 
 
 
U.S. Federal
319,813

 
(166,112
)
 
80,207

U.S. State
25,747

 
23,283

 
(4,315
)
 
345,560

 
(142,829
)
 
75,892

 
 
 
 
 
 
Total Income Tax Expense (Benefit)
$
215,557

 
$
(176,458
)
 
$
(34,403
)
Schedule of Deferred Tax Assets and Liabilities The components of the net deferred taxes are as follows:
 
December 31,
 
2018
 
2017
Deferred Tax Assets:
 
 
 
Alternative Minimum Tax
$
102,482

 
$
188,080

Net Operating Loss - Federal
124,341

 
99,524

Net Operating Loss - State
110,339

 
107,756

Foreign Tax Credit
43,194

 
44,402

Interest Limitation
32,147

 
—

Equity Compensation
13,096

 
21,866

Gas Well Closing
10,140

 
55,486

Salary Retirement
9,434

 
9,404

Capital Lease
1,624

 
2,020

Other
13,714

 
11,831

Total Deferred Tax Assets
460,511

 
540,369

Valuation Allowance
(94,455
)
 
(136,576
)
Net Deferred Tax Assets
366,056

 
403,793

 
 
 
 
Deferred Tax Liabilities:
 
 
 
Property, Plant and Equipment
(606,342
)
 
(424,204
)
Investment in Partnership
(125,253
)
 
(1,251
)
Gas Derivatives
(26,160
)
 
(15,248
)
Advance Gas Royalties
(3,384
)
 
(3,648
)
Other
(3,599
)
 
(3,815
)
Total Deferred Tax Liabilities
(764,738
)
 
(448,166
)
 
 
 
 
Net Deferred Tax Liability
$
(398,682
)
 
$
(44,373
)
Schedule of Effective Income Tax Rate Reconciliation The following is a reconciliation, stated as a percentage of pretax income, of the United States statutory federal income tax rate to CNX's effective tax rate:
 
For the Years Ended December 31,
 
2018
 
2017
 
2016
 
Amount
 
Percent
 
Amount
 
Percent
 
Amount
 
Percent
Statutory U.S. federal income tax rate
$
230,721

 
21.0
 %
 
$
41,503

 
35.0
 %
 
$
(204,872
)
 
35.0
 %
Net Effect of state income taxes
60,814

 
5.6

 
15,538

 
13.1

 
(20,954
)
 
3.6

Non-controlling Interest
(18,181
)
 
(1.7
)
 
—

 
—

 
—

 
—

Uncertain tax positions
(4,265
)
 
(0.4
)
 
27,359

 
23.1

 
1,351

 
(0.2
)
Effect of spin on Federal NOL's
—

 
—

 
24,942

 
21.0

 
—

 
—

Accrual to tax return reconciliation
3,028

 
0.3

 
(1,147
)
 
(1.0
)
 
(4,564
)
 
0.8

IRS and state tax examination settlements
—

 
—

 
—

 
—

 
(13,463
)
 
2.3

Effect of change in state valuation allowance
(22,684
)
 
(2.1
)
 
(430
)
 
(0.4
)
 
18,999

 
(3.2
)
Effect of change in federal valuation allowance
(18,110
)
 
(1.7
)
 
(145,772
)
 
(122.9
)
 
184,227

 
(31.5
)
Other deferred adjustments
5,957

 
0.6

 
7,616

 
6.4

 
—

 
—

Effect of federal and state rate reductions
(27,429
)
 
(2.5
)
 
(131,784
)
 
(111.1
)
 
—

 
—

Effect of federal tax credits
1,208

 
0.1

 
(19,081
)
 
(16.1
)
 
—

 
—

Other
4,498

 
0.4

 
4,798

 
4.0

 
4,873

 
(0.8
)
Income Tax Expense (Benefit) / Effective Rate
$
215,557

 
19.6
 %
 
$
(176,458
)
 
(148.9
)%
 
$
(34,403
)
 
6.0
 %
Reconciliation of Unrecognized Tax Benefits A reconciliation of the beginning and ending gross amounts of unrecognized tax benefits is as follows:
 
For the Years Ended
 
December 31,
 
2018
 
2017
Balance at beginning of period
$
37,813

 
$
9,103

Increase in unrecognized tax benefits resulting from tax positions taken during current period
—

 
21,902

Increase in unrecognized tax benefits resulting from tax positions taken during prior periods
2,140

 
7,474

Reduction in unrecognized tax benefits because of the lapse of the applicable statute of limitations
(8,437
)
 
(666
)
Balance at end of period
$
31,516

 
$
37,813